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Registered Number: 12813776
England and Wales

 

 

 


Abridged Accounts

for the year ended 31 August 2024

for

B CREATIONS LTD

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 11,760    10,073 
11,760    10,073 
Current assets      
Stocks 8,768    3,978 
Debtors 3,137    5,701 
Cash at bank and in hand 27,087    21,932 
38,992    31,611 
Creditors: amount falling due within one year (10,483)   (9,685)
Net current assets 28,509    21,926 
 
Total assets less current liabilities 40,269    31,999 
Net assets 40,269    31,999 
 

Capital and reserves
     
Called up share capital 4 100    100 
Profit and loss account 40,169    31,899 
Shareholders' funds 40,269    31,999 
 


For the year ended 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 17 April 2025 and were signed on its behalf by:


-------------------------------
A Jones
Director
1
General Information
B Creations Ltd is a private company, limited by shares, registered in England and Wales, registration number 12813776, registration address 123 Woodvale, Kingsway, Gloucester, Gloucestershire, GL2 2BU.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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 comprises the invoiced value of goods and services supplied by the company, net of trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Straight Line
Motor Vehicles 20% Straight Line
Fixtures and Fittings 25% Straight Line
Computer Equipment 33% Straight Line
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 September 2023 8,888    6,721    9,794    2,548    27,951 
Additions 9,663        167    9,830 
Disposals        
At 31 August 2024 18,551    6,721    9,794    2,715    37,781 
Depreciation
At 01 September 2023 5,283    4,033    7,194    1,368    17,878 
Charge for year 3,710    1,344    2,449    640    8,143 
On disposals        
At 31 August 2024 8,993    5,377    9,643    2,008    26,021 
Net book values
Closing balance as at 31 August 2024 9,558    1,344    151    707    11,760 
Opening balance as at 01 September 2023 3,605    2,688    2,600    1,180    10,073 


4.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
85 Class A shares of £1.00 each 85    85 
15 Class B shares of £1.00 each 15    15 
100    100 

2