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REGISTERED NUMBER: 07288287 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

BLUECOAT DISPLAY CENTRE (TRADING) LTD

BLUECOAT DISPLAY CENTRE (TRADING) LTD (REGISTERED NUMBER: 07288287)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BLUECOAT DISPLAY CENTRE (TRADING) LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: S Rhodes
A Whittaker





REGISTERED OFFICE: America House
Rumford Court
Rumford Place
Liverpool
L3 9DD





REGISTERED NUMBER: 07288287 (England and Wales)





ACCOUNTANTS: Malthouse & Company Chartered Accountants
America House, Rumford Court
Rumford Place
Liverpool
Merseyside
L3 9DD

BLUECOAT DISPLAY CENTRE (TRADING) LTD (REGISTERED NUMBER: 07288287)

BALANCE SHEET
31 MARCH 2024

31.3.24 31.3.23
Notes £    £   
CURRENT ASSETS
Stocks 4 4,131 4,614
Debtors 5 36,535 -
Cash at bank and in hand 1,732 53,219
42,398 57,833
CREDITORS
Amounts falling due within one year 6 27,600 32,894
NET CURRENT ASSETS 14,798 24,939
TOTAL ASSETS LESS CURRENT
LIABILITIES

14,798

24,939

CREDITORS
Amounts falling due after more than one
year

7

14,797

24,938
NET ASSETS 1 1

CAPITAL AND RESERVES
Called up share capital 8 1 1
SHAREHOLDERS' FUNDS 1 1

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

BLUECOAT DISPLAY CENTRE (TRADING) LTD (REGISTERED NUMBER: 07288287)

BALANCE SHEET - continued
31 MARCH 2024


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 March 2025 and were signed on its behalf by:





S Rhodes - Director


BLUECOAT DISPLAY CENTRE (TRADING) LTD (REGISTERED NUMBER: 07288287)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024


1. STATUTORY INFORMATION

Bluecoat Display Centre (Trading) Ltd 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 amounts invoiced during the year and is derived from sales of crafts, excluding value added tax.

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 Income Statement, 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.

BLUECOAT DISPLAY CENTRE (TRADING) LTD (REGISTERED NUMBER: 07288287)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the statement of financial activities on a straight line basis of the period of the lease.

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

4. STOCKS
31.3.24 31.3.23
£    £   
Stocks 4,131 4,614

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Intercompany loan 36,535 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts 10,141 9,891
Trade creditors 3,846 5,338
VAT 1,554 458
Other creditors 9,559 14,457
Accrued expenses 2,500 2,750
27,600 32,894

BLUECOAT DISPLAY CENTRE (TRADING) LTD (REGISTERED NUMBER: 07288287)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR - continued

Other creditors include the following balances:

31.3.2431.3.23
£   £   

Deposits and gift vouchers9,5599,950
9,5599,950


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans - 1-2 years 14,797 10,141
Bank loans - 2-5 years - 14,797
14,797 24,938

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
1 Ordinary £1 1 1

9. RELATED PARTY DISCLOSURES

Debtors include £36,535 (2023: Creditor £4,507) being the intercompany loan balance due from the parent charitable company, Bluecoat Display Centre Limited.

The accounts include a contribution payable to the parent company of £23,124 (2023: £7,532).

£44,360 (2023: £38,801) has been recharged by the parent charitable company to Bluecoat Display Centre (Trading) Limited in respect of rental payments for use of the premises leased by the charitable company.

£6,045 (2023: £5,547) has been recharged by Bluecoat Display Centre (Trading) Limited to the parent charitable company in respect of running costs.

BLUECOAT DISPLAY CENTRE (TRADING) LTD (REGISTERED NUMBER: 07288287)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


10. ULTIMATE CONTROLLING PARTY

The company is controlled by the parent charitable company, Bluecoat Display Centre Limited, a company incorporated in the UK.