BS&T DIGITAL LIMITED

Company Registration Number:
08737265 (England and Wales)

Unaudited abridged accounts for the year ended 31 March 2024

Period of accounts

Start date: 01 April 2023

End date: 31 March 2024

BS&T DIGITAL LIMITED

Contents of the Financial Statements

for the Period Ended 31 March 2024

Balance sheet
Notes

BS&T DIGITAL LIMITED

Balance sheet

As at 31 March 2024


Notes

2024

2023


£

£
Fixed assets
Tangible assets: 3 113,400 102,252
Total fixed assets: 113,400 102,252
Current assets
Debtors: 4 391,652 276,558
Cash at bank and in hand: 484,656 287,704
Total current assets: 876,308 564,262
Creditors: amounts falling due within one year: 5 (757,235) (524,368)
Net current assets (liabilities): 119,073 39,894
Total assets less current liabilities: 232,473 142,146
Provision for liabilities: (26,453) (23,249)
Total net assets (liabilities): 206,020 118,897
Capital and reserves
Called up share capital: 1 1
Profit and loss account: 206,019 118,896
Shareholders funds: 206,020 118,897

The notes form part of these financial statements

BS&T DIGITAL LIMITED

Balance sheet statements

For the year ending 31 March 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 12 December 2024
and signed on behalf of the board by:

Name: S J MORTIMER
Status: Director

The notes form part of these financial statements

BS&T DIGITAL LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2024

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover represents the value of services rendered during the year in the course of its principal activity excluding value added tax, up to the balance sheet date.

Tangible fixed assets and depreciation policy

Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Equipment, Fixtures & Fittings - 20% straight line basis Office and Computer Equipment - 33.3% straight line basis Bicycles - 20% straight line basis

Other accounting policies

Taxation: Taxation represents the sum of tax currently payable and deferred tax. Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Debtors and Creditors Receivable /Payable within One Year : Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses. Leased Assets: Rentals applicable to operating leases where substantially all the benefits and risks of ownership remain with the lessor are charged against profit as incurred. Pension Costs: Contributions in respect of the Company's defined contribution scheme are charged to the profit and loss account for the year in which they are payable to the scheme. Foreign Currencies: Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

BS&T DIGITAL LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2024

2. Employees

2024 2023
Average number of employees during the period 90 79

BS&T DIGITAL LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2024

3. Tangible Assets

Total
Cost £
At 01 April 2023 203,004
Additions 61,412
At 31 March 2024 264,416
Depreciation
At 01 April 2023 100,752
Charge for year 50,264
At 31 March 2024 151,016
Net book value
At 31 March 2024 113,400
At 31 March 2023 102,252

BS&T DIGITAL LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2024

4. Debtors

2024 2023
££
Debtors due after more than one year: 52,500 52,500

BS&T DIGITAL LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2024

5. Creditors: amounts falling due within one year note

There are no secured creditors.

BS&T DIGITAL LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2024

6. Financial commitments

The Company has non-cancellable operating lease commitments in respect of business premises as follows: Within 1 year: £197,210 ( 2023: £237,000 ) Between 1 and 5 Years : £337,359 (2023: £136,333 )