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REGISTERED NUMBER: 01045143 (England and Wales)















Unaudited Financial Statements

for the Year Ended 30 April 2024

for

Bond-A-Band (Transmissions) Limited

Bond-A-Band (Transmissions) Limited (Registered number: 01045143)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 8

Bond-A-Band (Transmissions) Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: J R S Heaton
J A S Heaton
M E S Heaton





SECRETARY: M E S Heaton





REGISTERED OFFICE: Holmfield Industrial Estate
Holmfield
Halifax
West Yorkshire
HX2 9TP





REGISTERED NUMBER: 01045143 (England and Wales)





ACCOUNTANTS: Stirk Lambert & Co
Chartered Accountants
Russell Chambers
61a North Street
Keighley
BD21 3DS

Bond-A-Band (Transmissions) Limited (Registered number: 01045143)

Balance Sheet
30 April 2024

30.4.24 30.4.23
as restated
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,639,414 735,731

CURRENT ASSETS
Stocks 193,198 184,854
Debtors 5 679,741 1,409,837
Cash at bank and in hand 936,590 927,624
1,809,529 2,522,315
CREDITORS
Amounts falling due within one year 6 314,588 619,500
NET CURRENT ASSETS 1,494,941 1,902,815
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,134,355

2,638,546

CREDITORS
Amounts falling due after more than one
year

7

(523,600

)

(523,600

)

PROVISIONS FOR LIABILITIES 9 (326,101 ) (126,988 )
NET ASSETS 2,284,654 1,987,958

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 2,284,454 1,987,758
SHAREHOLDERS' FUNDS 2,284,654 1,987,958

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

Bond-A-Band (Transmissions) Limited (Registered number: 01045143)

Balance Sheet - continued
30 April 2024



The financial statements were approved by the Board of Directors and authorised for issue on 28 November 2024 and were signed on its behalf by:





J A S Heaton - Director


Bond-A-Band (Transmissions) Limited (Registered number: 01045143)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Bond-A-Band (Transmissions) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents the amounts received or receivable for goods and services provided to customers, excluding VAT.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 5% on cost
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Bond-A-Band (Transmissions) Limited (Registered number: 01045143)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2023 - 12 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 May 2023 189,071 2,256,574 26,074
Additions 26,245 896,594 374
At 30 April 2024 215,316 3,153,168 26,448
DEPRECIATION
At 1 May 2023 59,500 1,732,210 18,139
Charge for year 10,766 89,394 1,247
At 30 April 2024 70,266 1,821,604 19,386
NET BOOK VALUE
At 30 April 2024 145,050 1,331,564 7,062
At 30 April 2023 129,571 524,364 7,935

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 May 2023 136,768 25,427 2,633,914
Additions 132,970 858 1,057,041
At 30 April 2024 269,738 26,285 3,690,955
DEPRECIATION
At 1 May 2023 63,244 25,090 1,898,183
Charge for year 51,624 327 153,358
At 30 April 2024 114,868 25,417 2,051,541
NET BOOK VALUE
At 30 April 2024 154,870 868 1,639,414
At 30 April 2023 73,524 337 735,731

Bond-A-Band (Transmissions) Limited (Registered number: 01045143)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
as restated
£    £   
Trade debtors 440,008 743,589
Other debtors 93,504 93,504
Prepayments 146,229 572,744
679,741 1,409,837

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
as restated
£    £   
Trade creditors 192,336 398,712
Tax (56,302 ) 85,511
Social security and other taxes 61,412 17,011
Other creditors 28,331 28,331
Directors' current accounts 74,454 74,454
Accrued expenses 14,357 15,481
314,588 619,500

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.24 30.4.23
as restated
£    £   
Bank loan 523,600 523,600

8. SECURED DEBTS

The following secured debts are included within creditors:

30.4.24 30.4.23
as restated
£    £   
Bank loans 523,600 523,600

9. PROVISIONS FOR LIABILITIES
30.4.24 30.4.23
as restated
£    £   
Deferred taxation 326,101 126,988

Deferred
tax
£   
Balance at 1 May 2023 126,988
Provided during year 199,113
Balance at 30 April 2024 326,101

Bond-A-Band (Transmissions) Limited (Registered number: 01045143)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

10. PENSION COMMITMENTS

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund - £23,297 (2023 £21,631). There were no outstanding contributions at either the beginning or the end of the financial year.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Bond-A-Band (Transmissions) Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bond-A-Band (Transmissions) Limited for the year ended 30 April 2024 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Bond-A-Band (Transmissions) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Bond-A-Band (Transmissions) Limited and state those matters that we have agreed to state to the Board of Directors of Bond-A-Band (Transmissions) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bond-A-Band (Transmissions) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Bond-A-Band (Transmissions) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Bond-A-Band (Transmissions) Limited. You consider that Bond-A-Band (Transmissions) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Bond-A-Band (Transmissions) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Stirk Lambert & Co
Chartered Accountants
Russell Chambers
61a North Street
Keighley
BD21 3DS


28 November 2024