Registered number
05929794
F.Stop Boyd Limited
Filleted Accounts
30 September 2024
F.Stop Boyd Limited
Registered number: 05929794
Balance Sheet
as at 30 September 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 4 1,687 2,250
Current assets
Debtors 5 - (13)
Cash at bank and in hand 20,496 43,572
20,496 43,559
Creditors: amounts falling due within one year 6 (638) (23,679)
Net current assets 19,858 19,880
Net assets 21,545 22,130
Capital and reserves
Called up share capital 1 1
Profit and loss account 21,544 22,129
Shareholder's funds 21,545 22,130
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her 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.
Mrs P A Clapton
Director
Approved by the board on 4 April 2025
F.Stop Boyd Limited
Notes to the Accounts
for the year ended 30 September 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:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Motor Vehicles 25% Reducing balance
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
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.
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.
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.
2 Going Concern
These financial statements have been prepared on a going concern basis which assumes that the company will continue in operational existence for the foreseeable future. The validity of this assumption is dependent upon the continued support from the company's shareholder. If the company were unable to trade, adjustments would have to be made to reduce the value of the assets to their recoverable amounts and to provide for further liabilities that may arise.
3 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
4 Tangible fixed assets
Motor vehicles Motor vehicles
£ £
Cost
At 1 October 2023 3,000 3,000
At 30 September 2024 3,000 3,000
Depreciation
At 1 October 2023 750 750
Charge for the year 563 563
At 30 September 2024 1,313 1,313
Net book value
At 30 September 2024 1,687 1,687
At 30 September 2023 2,250 2,250
5 Debtors 2024 2023
£ £
Other debtors - (13)
6 Creditors: amounts falling due within one year 2024 2023
£ £
Taxation and social security costs - 4,778
Other creditors 638 18,901
638 23,679
7 Related party transactions
Other creditors at the year end include an amount of £638 (2023: £18,900) due to the director, Mrs P A Clapton.

This amount is unsecured, interest free and repayable on demand.
8 Controlling party
The ulitmate controlling party is Mrs P A Clapton by virtue of her 100% shareholding in the company.
9 Other information
F.Stop Boyd Limited is a private company limited by shares and incorporated in England. Its registered office is:
Hedgerow Cottage, Barnsfold Lane
Tismans Common
Rudgwick
West sussex RH12 3BN
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