1 January 2024 false No description of principal activity Taxfiler 2024.6 SC388827business:PrivateLimitedCompanyLtd2024-01-012024-12-31 SC3888272023-12-31 SC3888272024-01-012024-12-31 SC388827business:AuditExempt-NoAccountantsReport2024-01-012024-12-31 SC388827business:FilletedAccounts2024-01-012024-12-31 SC3888272024-12-31 SC3888272023-12-31 SC388827core:WithinOneYear2024-12-31 SC388827core:WithinOneYear2023-12-31 SC388827core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 SC388827core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 SC388827core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 SC388827core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 SC388827core:PreviouslyStatedAmount2024-12-31 SC388827core:PreviouslyStatedAmount2023-12-31 SC388827business:SmallEntities2024-01-012024-12-31 SC388827business:Director12024-01-012024-12-31 SC388827countries:Scotland2024-01-012024-12-31 SC388827business:RegisteredOffice2024-01-012024-12-31 SC388827core:LandBuildings2024-01-012024-12-31 SC388827core:PlantMachinery2024-01-012024-12-31 SC388827core:MotorVehicles2024-01-012024-12-31 SC388827core:FurnitureFittings2024-01-012024-12-31 SC388827core:LandBuildings2023-12-31 SC388827core:PlantMachinery2023-12-31 SC388827core:MotorVehicles2023-12-31 SC388827core:FurnitureFittings2023-12-31 SC388827core:LandBuildings2024-12-31 SC388827core:PlantMachinery2024-12-31 SC388827core:MotorVehicles2024-12-31 SC388827core:FurnitureFittings2024-12-31 SC38882712024-01-012024-12-31 SC3888272023-01-012023-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC388827 (Scotland)
The Bungo Ltd Unaudited accounts for the year ended 31 December 2024
The Bungo Ltd Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
38,819 
44,269 
Current assets
Inventories
11,380 
9,140 
Debtors
19,915 
39,715 
Cash at bank and in hand
35,981 
61,822 
67,276 
110,677 
Creditors: amounts falling due within one year
(133,229)
(152,457)
Net current liabilities
(65,953)
(41,780)
Net (liabilities)/assets
(27,134)
2,489 
Capital and reserves
Called up share capital
4 
4 
Profit and loss account
(27,138)
2,485 
Shareholders' funds
(27,134)
2,489 
For the year ending 31 December 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 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 of Directors and authorised for issue on 5 September 2025 and were signed on its behalf by
Jacqueline Fennessy Director Company Registration No. SC388827
- 2 -
The Bungo Ltd Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
The Bungo Ltd is a private company, limited by shares, registered in Scotland, registration number SC388827. The registered office is 44 BELMONT STREET, GLASGOW, G12 8EY, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
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.
Presentation currency
The accounts are presented in £ sterling.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Land & buildings
Over the term of the lease
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
25% reducing balance
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
- 3 -
The Bungo Ltd Notes to the Accounts for the year ended 31 December 2024
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 January 2024
138,837 
85,435 
5,750 
71,399 
301,421 
At 31 December 2024
138,837 
85,435 
5,750 
71,399 
301,421 
Depreciation
At 1 January 2024
99,775 
82,754 
5,427 
69,196 
257,152 
Charge for the year
3,906 
670 
323 
551 
5,450 
At 31 December 2024
103,681 
83,424 
5,750 
69,747 
262,602 
Net book value
At 31 December 2024
35,156 
2,011 
- 
1,652 
38,819 
At 31 December 2023
39,062 
2,681 
323 
2,203 
44,269 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
715 
715 
Other debtors
19,200 
39,000 
19,915 
39,715 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
81,290 
101,728 
Taxes and social security
41,464 
43,827 
Other creditors
- 
4,152 
Accruals
10,475 
2,750 
133,229 
152,457 
7
Transactions with related parties
Included within creditors is a loan of £150 (2023 £4,150) due to The Left Bank (Scotland) Limited. The directors of this company are also directors of The Left Bank (Scotland) Limited. The loan is interest-free and repayable on demand. Included within debtors is an amount of £8,646 (2023 £28,446) due from the directors. The loan is interest-free and repayable on demand.
8
Post balance sheet events
On 31 August 2025 the company ceased to trade
9
Average number of employees
During the year the average number of employees was 18 (2023: 18).
- 4 -