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Company Registration No. 09390371 (England and Wales)
Bon Stoke Ltd Unaudited financial statements for the year ended 31 January 2025
Bon Stoke Ltd Unaudited financial statements Contents
Page
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Bon Stoke Ltd Company Information for the year ended 31 January 2025
Director
Jie Zhang
Company Number
09390371 (England and Wales)
Registered Office
Unit 8, The Hive Intu Potteries Shopping Centre Stoke-On-Trent Staffordshire ST1 5BN United Kingdom
Accountants
Harmony Accountancy Limited Chartered Certified Accountant 124 City Road London EC1V 2NX
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Bon Stoke Ltd Statement of financial position as at 31 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
12,402 
8,432 
Current assets
Inventories
10,028 
21,564 
Debtors
371,420 
55,997 
Cash at bank and in hand
186,797 
637,934 
568,245 
715,495 
Creditors: amounts falling due within one year
(190,244)
(437,885)
Net current assets
378,001 
277,610 
Total assets less current liabilities
390,403 
286,042 
Provisions for liabilities
Deferred tax
(3,101)
(2,108)
Net assets
387,302 
283,934 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
387,202 
283,834 
Shareholders' funds
387,302 
283,934 
For the year ending 31 January 2025 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 13 June 2025 and were signed on its behalf by
Jie Zhang Director Company Registration No. 09390371
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Bon Stoke Ltd Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
Bon Stoke Ltd is a private company, limited by shares, registered in England and Wales, registration number 09390371. The registered office is Unit 8, The Hive, Intu Potteries Shopping Centre, Stoke-On-Trent, Staffordshire, ST1 5BN, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% on costs
Computer equipment
25% on costs
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
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Bon Stoke Ltd Notes to the Accounts for the year ended 31 January 2025
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2024
115,144 
1,073 
116,217 
Additions
12,114 
- 
12,114 
At 31 January 2025
127,258 
1,073 
128,331 
Depreciation
At 1 February 2024
106,712 
1,073 
107,785 
Charge for the year
8,144 
- 
8,144 
At 31 January 2025
114,856 
1,073 
115,929 
Net book value
At 31 January 2025
12,402 
- 
12,402 
At 31 January 2024
8,432 
- 
8,432 
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Bon Stoke Ltd Notes to the Accounts for the year ended 31 January 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
9,107 
5,108 
Accrued income and prepayments
58,294 
42,913 
Other debtors
- 
7,976 
67,401 
55,997 
Amounts falling due after more than one year
Other debtors
304,019 
- 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
55,944 
77,359 
Trade creditors
64,244 
230,524 
Taxes and social security
45,318 
35,302 
Other creditors
928 
47,160 
Loans from directors
22,270 
26,000 
Accruals
1,540 
21,540 
190,244 
437,885 
7
Average number of employees
During the year the average number of employees was 52 (2024: 64).
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