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Registered number: 02830375
Voyage Brand & Communication Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2024
Starfish Accounting Ltd
ICAEW
The Bowler Barn
Bartletts Court
Littlewick Green
Berkshire
SL6 3RX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 02830375
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,279 1,182
1,279 1,182
CURRENT ASSETS
Debtors 5 13,735 20,576
Cash at bank and in hand 30,688 12,024
44,423 32,600
Creditors: Amounts Falling Due Within One Year 6 (62,643 ) (56,161 )
NET CURRENT ASSETS (LIABILITIES) (18,220 ) (23,561 )
TOTAL ASSETS LESS CURRENT LIABILITIES (16,941 ) (22,379 )
Creditors: Amounts Falling Due After More Than One Year 7 (104,002 ) (108,474 )
NET LIABILITIES (120,943 ) (130,853 )
CAPITAL AND RESERVES
Called up share capital 8 159 159
Share premium account 19,991 19,991
Capital redemption reserve 50 50
Profit and Loss Account (141,143 ) (151,053 )
SHAREHOLDERS' FUNDS (120,943) (130,853)
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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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Julie James
Director
24/03/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Voyage Brand & Communication Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 02830375 . The registered office is 22 Luckmore Drive, Earley, Reading, Berks, RG6 7RP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
Although the Balance Sheet is currently negative, the director has indicated her willingness to support the company for the foreseeable future, a period not anticipated to be less than one year.
2.3. 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.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery over 3 years
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Financial Instruments
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.
2.7. Foreign Currencies
Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.8. Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 July 2023 14,446
Additions 1,403
As at 30 June 2024 15,849
Depreciation
As at 1 July 2023 13,264
Provided during the period 1,306
As at 30 June 2024 14,570
Net Book Value
As at 30 June 2024 1,279
As at 1 July 2023 1,182
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 13,111 5,657
Prepayments and accrued income 624 1,163
Other debtors - 13,756
13,735 20,576
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6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 11,419 21,108
Bank loans and overdrafts 10,648 10,000
Other taxes and social security 15,135 8,678
Other creditors 25,441 16,375
62,643 56,161
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 16,752 27,224
Other creditors 87,250 81,250
104,002 108,474
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 159 159
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 5,613 6,123
Later than one year and not later than five years - 5,613
5,613 11,736
10. Controlling Party
The company's controlling party is Julie James by virtue of her ownership of 94% of the issued share capital in the company.
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