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REGISTERED NUMBER: 11078836 (England and Wales)















Unaudited Financial Statements

for the Period 1 December 2023 to 31 May 2025

for

BONSAI LIMITED

BONSAI LIMITED (REGISTERED NUMBER: 11078836)






Contents of the Financial Statements
for the period 1 December 2023 to 31 May 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BONSAI LIMITED

Company Information
for the period 1 December 2023 to 31 May 2025







DIRECTOR: B P Hill





REGISTERED OFFICE: Preston Park House
South Road
Brighton
East Sussex
BN1 6SB





REGISTERED NUMBER: 11078836 (England and Wales)





ACCOUNTANTS: Plus Accounting
Chartered Accountants
Preston Park House
South Road
Brighton
East Sussex
BN1 6SB

BONSAI LIMITED (REGISTERED NUMBER: 11078836)

Balance Sheet
31 May 2025

2025 2023
Notes £ £
FIXED ASSETS
Tangible assets 4 - 543

CURRENT ASSETS
Debtors 5 - 2,227
Cash at bank 956 1,041
956 3,268
CREDITORS
Amounts falling due within one year 6 (2,002 ) (3,705 )
NET CURRENT LIABILITIES (1,046 ) (437 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(1,046

)

106

PROVISIONS FOR LIABILITIES 7 - (103 )
NET (LIABILITIES)/ASSETS (1,046 ) 3

CAPITAL AND RESERVES
Called up share capital 8 1 1
Retained earnings (1,047 ) 2
SHAREHOLDERS' FUNDS (1,046 ) 3

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

BONSAI LIMITED (REGISTERED NUMBER: 11078836)

Balance Sheet - continued
31 May 2025


The 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.

The financial statements were approved by the director and authorised for issue on 18 July 2025 and were signed by:





B P Hill - Director


BONSAI LIMITED (REGISTERED NUMBER: 11078836)

Notes to the Financial Statements
for the period 1 December 2023 to 31 May 2025

1. STATUTORY INFORMATION

Bonsai Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the 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.

Turnover
Turnover represents the fair value of consideration received from the sale of creative services or receivable net of VAT and trade discounts.Revenue is recognised as contract activity progresses. Revenue not billed is included in debtors and payments on account in excess of the relevant amount of revenue are included in creditors.

Tangible fixed assets
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management.
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Depreciation of computer equipment - 20% on cost
Depreciation of fixtures & fittings - 20% on cost

Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Taxation
Taxation for the period 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 period end and that are expected to apply to the reversal of the timing difference.

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.

BONSAI LIMITED (REGISTERED NUMBER: 11078836)

Notes to the Financial Statements - continued
for the period 1 December 2023 to 31 May 2025

2. ACCOUNTING POLICIES - continued

Going concern
These financial statements are prepared on a basis other than that of a going concern.

Impairment
At each balance sheet date, the company reviews the carrying amount of its assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of an asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£ £ £
COST
At 1 December 2023 349 1,007 1,356
Disposals (35 ) (101 ) (136 )
At 31 May 2025 314 906 1,220
DEPRECIATION
At 1 December 2023 209 604 813
Charge for period 105 302 407
At 31 May 2025 314 906 1,220
NET BOOK VALUE
At 31 May 2025 - - -
At 30 November 2023 140 403 543

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2023
£ £
Trade debtors - 2,227

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2023
£ £
Taxation and social security 257 2,532
Other creditors 1,745 1,173
2,002 3,705

BONSAI LIMITED (REGISTERED NUMBER: 11078836)

Notes to the Financial Statements - continued
for the period 1 December 2023 to 31 May 2025

7. PROVISIONS FOR LIABILITIES
2025 2023
£ £
Deferred tax - 103

Deferred tax
£
Balance at 1 December 2023 103
Provided during period (103 )
Accelerated capital allowances
Balance at 31 May 2025 -

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2023
value: £ £
1 Ordinary £1 1 1