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Company Registration No. 09100657 (England and Wales)
BART AND TOM LIMITED Unaudited accounts for the year ended 30 June 2024
BART AND TOM LIMITED Unaudited accounts Contents
Page
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BART AND TOM LIMITED Company Information for the year ended 30 June 2024
Directors
Bartlomiej Scelina Tomasz Rozumiejko
Company Number
09100657 (England and Wales)
Registered Office
6 TEMPLEMAN ROAD LONDON W7 1AT
Accountants
A M Kozak Accountancy Services 51 Grange Road London SE25 6TH
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BART AND TOM LIMITED Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,577 
4,406 
Current assets
Debtors
3,783 
1,014 
Cash at bank and in hand
6,068 
13,886 
9,851 
14,900 
Creditors: amounts falling due within one year
(11,064)
(15,048)
Net current liabilities
(1,213)
(148)
Net assets
2,364 
4,258 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
2,264 
4,158 
Shareholders' funds
2,364 
4,258 
For the year ending 30 June 2024 the company was entitled to exemption from audit 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 19 March 2025 and were signed on its behalf by
Bartlomiej Scelina Director Company Registration No. 09100657
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BART AND TOM LIMITED Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
BART AND TOM LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09100657. The registered office is 6 TEMPLEMAN ROAD, LONDON, W7 1AT.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 30 June 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 July 2022. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
over 5 years
Computer equipment
over 4 years
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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BART AND TOM LIMITED Notes to the Accounts for the year ended 30 June 2024
4
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 July 2023
11,015 
1,078 
12,093 
Additions
- 
1,832 
1,832 
At 30 June 2024
11,015 
2,910 
13,925 
Depreciation
At 1 July 2023
6,609 
1,078 
7,687 
Charge for the year
2,203 
458 
2,661 
At 30 June 2024
8,812 
1,536 
10,348 
Net book value
At 30 June 2024
2,203 
1,374 
3,577 
At 30 June 2023
4,406 
- 
4,406 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
3,783 
- 
Other debtors
- 
1,014 
3,783 
1,014 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
2,403 
4,353 
Obligations under finance leases and hire purchase contracts
1,257 
4,239 
Trade creditors
775 
750 
Taxes and social security
3,360 
3,572 
Loans from directors
3,269 
2,134 
11,064 
15,048 
7
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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