Registered number
08017993
Bathing Under The Sky Ltd
Unaudited Filleted Accounts
30 April 2024
Bathing Under The Sky Ltd
Registered number: 08017993
Balance Sheet
as at 30 April 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 63,714 69,692
Current assets
Debtors 4 66,789 15,282
Cash at bank and in hand 334,210 211,023
400,999 226,305
Creditors: amounts falling due within one year 5 (427,589) (200,925)
Net current (liabilities)/assets (26,590) 25,380
Total assets less current liabilities 37,124 95,072
Creditors: amounts falling due after more than one year 6 (36,667) (72,383)
Net assets 457 22,689
Capital and reserves
Called up share capital 20 20
Profit and loss account 437 22,669
Shareholders' funds 457 22,689
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
A Weissova
Director
Approved by the board on 27 January 2025
Bathing Under The Sky Ltd
Notes to the Accounts
for the year ended 30 April 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 4 years
Fixtures, fittings, tools and equipment over 4 years
Motor Vehicles 25% declining balance
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 15 11
3 Tangible fixed assets
Land and buildings Plant and machinery etc Motor vehicles Total
£ £ £ £
Cost
At 1 May 2023 35,000 134,557 78,811 248,368
Additions - 10,689 - 10,689
At 30 April 2024 35,000 145,246 78,811 259,057
Depreciation
At 1 May 2023 - 107,513 71,163 178,676
Charge for the year - 15,429 1,238 16,667
At 30 April 2024 - 122,942 72,401 195,343
Net book value
At 30 April 2024 35,000 22,304 6,410 63,714
At 30 April 2023 35,000 27,044 7,648 69,692
4 Debtors 2024 2023
£ £
Trade debtors 60,810 5,789
Other debtors 5,979 9,493
66,789 15,282
5 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 20,000 -
Trade creditors 6,262 6,709
Taxation and social security costs 66,649 48,167
Other creditors 334,678 146,049
427,589 200,925
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 36,667 72,383
7 Other information
Bathing Under The Sky Ltd is a private company limited by shares and incorporated in England. Its registered office is:
1a Melbourn Street
Royston
Herts
SG8 7BP
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