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Registered number: 09212061
Bonehillwhite Limited
Unaudited Financial Statements
For The Year Ended 30 November 2024
Deans
Gibson House Hurricane Court
Hurricane Close
Stafford
ST16 1GZ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09212061
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 5,062
Tangible Assets 5 14,232 19,435
14,232 24,497
CURRENT ASSETS
Stocks 6 108,372 138,185
Debtors 7 17,328 93,438
Cash at bank and in hand 20,492 16,072
146,192 247,695
Creditors: Amounts Falling Due Within One Year 8 (66,610 ) (119,232 )
NET CURRENT ASSETS (LIABILITIES) 79,582 128,463
TOTAL ASSETS LESS CURRENT LIABILITIES 93,814 152,960
Creditors: Amounts Falling Due After More Than One Year 9 (54,966 ) (112,195 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,558 ) (4,858 )
NET ASSETS 35,290 35,907
CAPITAL AND RESERVES
Called up share capital 11 250 250
Profit and Loss Account 35,040 35,657
SHAREHOLDERS' FUNDS 35,290 35,907
Page 1
Page 2
For the year ending 30 November 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
Mrs D K McMahon
Director
9 July 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Bonehillwhite Limited is a private company, limited by shares, registered in England & Wales.  The company's registered number and registered office address can be found on the Company Information page.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of section 1a "Small Entities" and the Companies Act 2006.  The financial statements have been prepared under the historical cost convention.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below.  These policies have been consistently applied to all years presented unless otherwise stated.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts.  The policies adopted for the recognition of turnover are as follows:
Sale of goods
Turnover from the sale of bridal gowns is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on completion of the order.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation.  Cost includes costs directly attributable to making the asset capable of operating as intended.  Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.
Fixtures & Fittings 20% on cost
Computer Equipment Straight line over 3 years
2.5. Stocks and Work in Progress
Stocks and work in progress are stated at the lower of cost and estimated selling price less costs to complete and sell.  Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula.  Provision is made for damaged, obsolete and slow-moving stock where appropriate.
2.6. Taxation
Taxation for the year comprises current and deferred tax.  Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.  
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements.  Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
...CONTINUED
Page 3
Page 4
2.6. Taxation - continued
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.
2.7. Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price.  Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
4 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 December 2023 50,656
As at 30 November 2024 50,656
Amortisation
As at 1 December 2023 45,594
Provided during the period 5,062
As at 30 November 2024 50,656
Net Book Value
As at 30 November 2024 -
As at 1 December 2023 5,062
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 December 2023 55,032 2,997 58,029
Additions 1,913 - 1,913
As at 30 November 2024 56,945 2,997 59,942
Depreciation
As at 1 December 2023 35,597 2,997 38,594
Provided during the period 7,116 - 7,116
As at 30 November 2024 42,713 2,997 45,710
Net Book Value
As at 30 November 2024 14,232 - 14,232
As at 1 December 2023 19,435 - 19,435
6. Stocks
2024 2023
£ £
Stock 108,372 138,185
Page 4
Page 5
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 16,792 55,025
Prepayments and accrued income 423 315
Directors' loan accounts 113 38,098
17,328 93,438
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 13,374 74,165
Bank loans and overdrafts 10,375 10,119
Corporation tax 24,943 24,498
VAT 14,535 7,573
Accruals and deferred income 3,383 2,877
66,610 119,232
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 5,286 15,661
Directors loan account 49,680 96,534
54,966 112,195
10. Loans
An analysis of the maturity of loans is given below:
2024 2023
£ £
Amounts falling due within one year or on demand:
Bank loans 10,375 10,119
2024 2023
£ £
Amounts falling due between one and five years:
Bank loans 5,286 15,661
11. Share Capital
2024 2023
Allotted, called up and fully paid £ £
150 Ordinary Shares of £ 1.00 each 150 150
100 Ordinary B shares of £ 1.00 each 100 100
250 250
Page 5
Page 6
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 December 2023 Amounts advanced Amounts repaid Amounts written off As at 30 November 2024
£ £ £ £ £
Mrs Rebekah Evans 37,696 - (37,696 ) - -
Mrs Denise McMahon 402 2,711 (3,000 ) - 113
Beneficial loan interest has been charged at a the HMRC advisory rate of 2.25% for the whole year for Mrs R K Evans.  The loans have been repaid in full year within nine months of the year end.
Page 6