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Registered number: 14847315
Banneryeer Supply House Ltd
Financial Statements
For The Year Ended 31 May 2025
MSE Business Management LLP
Association of Chartered Certified Accountants
1st Floor
104 Oxford Street
London
Greater London
W1D 1LP
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 14847315
31 May 2025 31 May 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,795 1,906
3,795 1,906
CURRENT ASSETS
Debtors 5 148,469 206,198
Cash at bank and in hand 954,854 214,670
1,103,323 420,868
Creditors: Amounts Falling Due Within One Year 6 (354,382 ) (171,467 )
NET CURRENT ASSETS (LIABILITIES) 748,941 249,401
TOTAL ASSETS LESS CURRENT LIABILITIES 752,736 251,307
NET ASSETS 752,736 251,307
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 752,735 251,306
SHAREHOLDERS' FUNDS 752,736 251,307
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
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
Mr Chris Melian
Director
22/07/2025
The notes on pages 2 to 3 form part of these financial statements.
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Page 2
Notes to the Financial Statements
1. General Information
Banneryeer Supply House Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14847315 . The registered office is 1st Floor, 104 Oxford Street, London, Greater London, W1D 1LP.
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 Value added Tax. Turnover includes revenue earned from the receipt of commissions and fees.
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:
Plant & Machinery 20% straight line
Computer Equipment 20% straight line
2.4. Financial Instruments
The company has only basic financial instruments.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method.
Basic financial liabilities
Basic financial liabilities, which include creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transactions.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
Corporation 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 years 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
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4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 June 2024 1,080 1,302 2,382
Additions - 2,957 2,957
As at 31 May 2025 1,080 4,259 5,339
Depreciation
As at 1 June 2024 216 260 476
Provided during the period 216 852 1,068
As at 31 May 2025 432 1,112 1,544
Net Book Value
As at 31 May 2025 648 3,147 3,795
As at 1 June 2024 864 1,042 1,906
5. Debtors
31 May 2025 31 May 2024
£ £
Due within one year
Trade debtors 131,309 -
Prepayments and accrued income 15,330 205,997
Other debtors 1,830 201
148,469 206,198
6. Creditors: Amounts Falling Due Within One Year
31 May 2025 31 May 2024
£ £
Trade creditors 658 315
Corporation tax 170,872 103,548
VAT 123,748 6,292
Accruals and deferred income - 1,516
Director's loan account 59,104 59,796
354,382 171,467
7. Share Capital
31 May 2025 31 May 2024
£ £
Allotted, Called up and fully paid 1 1
8. Related Party Transactions
Included in other debtors is an amount owed by Banneryeer Recordings Ltd, a company registered in United Kingdom and in which C Melian owns a material interest, of £1,630 (2024:Nil).
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