REGISTERED NUMBER: 07393613 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

Bogle Design Group Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

B Beresford

I Bogle

REGISTERED OFFICE:

105 / 107 Freston Road

LONDON

W11 4BD

REGISTERED NUMBER:

07393613 (England and Wales)

ACCOUNTANTS:

Cox & Co Limited

Chartered Certified Accountants

3 Hagley Court North

The Waterfront

Dudley

West Midlands

DY5 1XF

FIXED ASSETS

Intangible assets

4

65,081

74,379

Investments

5

7,286

7,286

72,367

81,665

CURRENT ASSETS

Debtors

6

1,411,604

709,555

Cash at bank

-

39

1,411,604

709,594

CREDITORS

Amounts falling due within one year

7

(1,456,468

)

(554,458

)

NET CURRENT (LIABILITIES)/ASSETS

(44,864

)

155,136

TOTAL ASSETS LESS CURRENT LIABILITIES

27,503

236,801

CAPITAL AND RESERVES

Called up share capital

15,000

15,000

Retained earnings

12,503

221,801

SHAREHOLDERS' FUNDS

27,503

236,801

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 30 September 2025 and were signed on its behalf by:

I Bogle - Director

1.	STATUTORY INFORMATION

Bogle Design Group Ltd 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.

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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

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.

Foreign currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2024

and 31 December 2024

185,955

AMORTISATION

At 1 January 2024

111,576

Charge for year

9,298

At 31 December 2024

120,874

NET BOOK VALUE

At 31 December 2024

65,081

At 31 December 2023

74,379

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2024

and 31 December 2024

7,286

NET BOOK VALUE

At 31 December 2024

7,286

At 31 December 2023

7,286

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

3,493

-

Amounts owed by group undertakings

1,333,481

419,131

Other debtors

74,630

290,424

1,411,604

709,555

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Amounts owed to group undertakings

1,456,468

554,458

8.	ULTIMATE CONTROLLING PARTY