Registered number
07789249
Broughton Logic Limited
Filleted Accounts
30 September 2024
Broughton Logic Limited
Registered number: 07789249
Balance Sheet
as at 30 September 2024
Notes 2024 2023
£ £
Current assets
Debtors 3 70 2,238
Cash at bank and in hand 4,501 100
4,571 2,338
Creditors: amounts falling due within one year 4 (39,051) (35,057)
Net current liabilities (34,480) (32,719)
Total assets less current liabilities (34,480) (32,719)
Creditors: amounts falling due after more than one year 5 (23,920) (21,338)
Net liabilities (58,400) (54,057)
Capital and reserves
Called up share capital 100 100
Profit and loss account (58,500) (54,157)
Shareholders' funds (58,400) (54,057)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
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.
Mr S Sakha
Director
Approved by the board on 27 June 2025
Broughton Logic 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.
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.
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.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Debtors 2024 2023
£ £
Other debtors 70 2,238
4 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts - 4,182
Taxation and social security costs 38,301 30,225
Other creditors 750 650
39,051 35,057
5 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 23,920 21,338
6 Other information
Broughton Logic Limited is a private company limited by shares and incorporated in England. Its registered office is:
Highlands House
D'urton Lane
Broughton
Preston
PR3 5LE
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