BDF Brilliant Bikers Ltd 14800841 false 2024-01-01 2024-09-30 2024-09-30 The principal activity of the company is that of the production of television programmes. Digita Accounts Production Advanced 6.30.9574.0 true true 14800841 2024-01-01 2024-09-30 14800841 2024-09-30 14800841 core:CurrentFinancialInstruments 2024-09-30 14800841 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 14800841 bus:SmallEntities 2024-01-01 2024-09-30 14800841 bus:AuditExemptWithAccountantsReport 2024-01-01 2024-09-30 14800841 bus:FilletedAccounts 2024-01-01 2024-09-30 14800841 bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-09-30 14800841 bus:RegisteredOffice 2024-01-01 2024-09-30 14800841 bus:Director1 2024-01-01 2024-09-30 14800841 bus:Director2 2024-01-01 2024-09-30 14800841 bus:PrivateLimitedCompanyLtd 2024-01-01 2024-09-30 14800841 1 2024-01-01 2024-09-30 14800841 countries:EnglandWales 2024-01-01 2024-09-30 14800841 2023-04-14 2023-12-31 14800841 2023-12-31 14800841 core:CurrentFinancialInstruments 2023-12-31 14800841 core:CurrentFinancialInstruments core:WithinOneYear 2023-12-31 iso4217:GBP xbrli:pure

Registration number: 14800841

BDF Brilliant Bikers Ltd

Unaudited Financial Statements

for the Period from 1 January 2024 to 30 September 2024

Brebners
Chartered Accountants
130 Shaftesbury Avenue
London
W1D 5AR

 

BDF Brilliant Bikers Ltd

Contents

Company Information

1

Statement of Financial Position

2

Notes to the Unaudited Financial Statements

3 to 4

 

BDF Brilliant Bikers Ltd

Company Information

Directors

D Joshi

T L Stogdon

Registered office

Allied Sanif House
Greenford Road
Greenford
UB6 9AH

Accountants

Brebners
Chartered Accountants
130 Shaftesbury Avenue
London
W1D 5AR

 

BDF Brilliant Bikers Ltd

Statement of Financial Position as at 30 September 2024

Note

2024
£

2023
£

Current assets

 

Debtors

4

416,599

98,259

Cash at bank and in hand

 

1,394

2,786

 

417,993

101,045

Creditors: Amounts falling due within one year

5

(497,196)

(103,345)

Net liabilities

 

(79,203)

(2,300)

Capital and reserves

 

Called up share capital

100

100

Retained earnings

(79,303)

(2,400)

Shareholders' deficit

 

(79,203)

(2,300)

For the financial period ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

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

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Statement of Income and Retained Earnings has been taken.

Approved and authorised by the Board on 24 January 2025 and signed on its behalf by:
 

.........................................

D Joshi

Director

Company registration number: 14800841

 

BDF Brilliant Bikers Ltd

Notes to the Unaudited Financial Statements for the Period from 1 January 2024 to 30 September 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Allied Sanif House
Greenford Road
Greenford
UB6 9AH

The principal activity of the company is that of the production of television programmes.

2

Accounting policies

Statement of compliance

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' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Disclosure of long or short period

The financial statements were prepared for the period 1 January 2024 to 30 September 2024. The comparatives relate to the period from 14 April 2023 to 31 December 2023.

Going concern

The company had net liabilities of £79,203 at 30 September 2024 and at that date an amount of £362,466 was due to the parent company which has pledged not to call on these amounts until such time as the company has sufficient working capital, and to support the company with further working capital if necessary.

The directors have considered the current state of the industry in which they operate and have options for various projects beyond the completion of current work. In the meantime the company has limited overheads that the directors are able to control if required.

On the basis of the above, and after making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the directors continue to adopt the going concern basis in preparing the financial statements.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company's activities. Turnover is shown net of sales/value added tax, rebates and
discounts.

The company recognises turnover from the production and distribution of television programmes based on the contractual stage of completion.

 

BDF Brilliant Bikers Ltd

Notes to the Unaudited Financial Statements for the Period from 1 January 2024 to 30 September 2024

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the company during the period, was 0 (2023 - 0).

4

Debtors

2024
£

2023
£

Other debtors

416,599

98,259

416,599

98,259

5

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Trade creditors

127,910

-

Amounts owed to group undertakings

362,466

100,945

Accruals and deferred income

6,820

2,400

497,196

103,345

6

Related party transactions

Transactions related to the production of the children's TV programme "Bikers" arose on an arm's-length basis in the normal course of business. No transactions with related parties were undertaken that are required to be disclosed under FRS102 Paragraph 1AC. 35.