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Registered number: 10309277
BGJG Limited
Unaudited Financial Statements
For The Year Ended 31 August 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: 10309277
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 47,385 55,248
47,385 55,248
CURRENT ASSETS
Debtors 5 104,566 105,101
Investments 6 - 330,912
Cash at bank and in hand 678,325 313,191
782,891 749,204
Creditors: Amounts Falling Due Within One Year 7 (105,569 ) (53,706 )
NET CURRENT ASSETS (LIABILITIES) 677,322 695,498
TOTAL ASSETS LESS CURRENT LIABILITIES 724,707 750,746
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (11,846 ) (13,812 )
NET ASSETS 712,861 736,934
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 712,761 736,834
SHAREHOLDERS' FUNDS 712,861 736,934
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For the year ending 31 August 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.
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
Jonathan Goldstone
Director
16/05/2025
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
BGJG Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10309277 . The registered office is The Bowler Barn, Bartletts Court, Bath Road, Littlewick Green, Maidenhead, Berks, SL6 3RX.
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. 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.
2.3. 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:
Motor Vehicles over 8 years
Fixtures & Fittings over 4 years
Computer Equipment over 3 years
2.4. Financial Instruments
Listed investments are measured at fair value. Changes in fair value are included in the profit and loss account. 
2.5. Foreign Currencies
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. 
2.6. 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. 
2.7. 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.
2.8. 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. 
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2.9. 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. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 September 2023 62,799 2,613 65,412
Additions - 686 686
As at 31 August 2024 62,799 3,299 66,098
Depreciation
As at 1 September 2023 8,504 1,660 10,164
Provided during the period 7,850 699 8,549
As at 31 August 2024 16,354 2,359 18,713
Net Book Value
As at 31 August 2024 46,445 940 47,385
As at 1 September 2023 54,295 953 55,248
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 103,650 71,349
Other debtors 916 33,752
104,566 105,101
6. Current Asset Investments
2024 2023
£ £
Listed investments - 330,912
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 6,001
Other taxes and social security 48,654 15,769
Other creditors 56,915 31,936
105,569 53,706
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8. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 11,846 13,812
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Controlling Party
The company's controlling party is J E Goldstone by virtue of his ownership of (60%) of the issued share capital in the company.
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