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Registered number: 08579654
B46 Design Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
B&L Accountants Ltd
B46 Design Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
B46 Design Ltd
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 08579654

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 10,800 |  | -
Tangible Assets | 5 |  | 847 |  | 1,130
|  |  | 11,647 |  | 1,130
CURRENT ASSETS
Debtors | 6 | 211 |  | 913 |
Cash at bank and in hand |  | 65,470 |  | 72,210 |
|  | 65,681 |  | 73,123 |
Creditors: Amounts Falling Due Within One Year | 7 | (35,420 ) |  | (33,664 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 30,261 |  | 39,459
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 41,908 |  | 40,589
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (10,506 ) |  | (20,752 )
NET ASSETS |  |  | 31,402 |  | 19,837
CAPITAL AND RESERVES
Called up share capital | 9 |  | 4 |  | 4
Profit and Loss Account |  |  | 31,398 |  | 19,833
SHAREHOLDERS' FUNDS |  |  | 31,402 |  | 19,837

Page 1
Page 2
B46 Design Ltd
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 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 Gareth Whitehouse Director
16/02/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
B46 Design Ltd
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
B46 Design Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08579654 . The registered office is 30 Watton Lane, Water Orton, Birmingham, B46 1PJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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 .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:

Motor Vehicles | 25%
Computer Equipment | 20%

2.5. Taxation
Income 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 year 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 3)
2 3
Page 3
Page 4
B46 Design Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 July 2024 | -
Additions | 12,000
As at 30 June 2025 | 12,000
Amortisation
As at 1 July 2024 | -
Provided during the period | 1,200
As at 30 June 2025 | 1,200
Net Book Value
As at 30 June 2025 | 10,800
As at 1 July 2024 | -

5. Tangible Assets

| Motor Vehicles | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 July 2024 | 37,060 | 6,813 | 43,873
As at 30 June 2025 | 37,060 | 6,813 | 43,873
Depreciation
As at 1 July 2024 | 35,930 | 6,813 | 42,743
Provided during the period | 283 | - | 283
As at 30 June 2025 | 36,213 | 6,813 | 43,026
Net Book Value
As at 30 June 2025 | 847 | - | 847
As at 1 July 2024 | 1,130 | - | 1,130

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other taxes and social security | 211 |  | 913

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 24,841 |  | 20,866
VAT | 10,092 |  | 12,448
Director's loan account | 487 |  | 350
| 35,420 |  | 33,664

Page 4
Page 5
B46 Design Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 10,506 |  | 20,752

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 4 |  | 4

10. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 70,000 |  | 81,000

Page 5