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BANBURY BID LIMITED
Unaudited Financial Statements
for the year ended 31 March 2026
Company registration number 11116003
(England and Wales)

Company Information

For the year ended 31 March 2026
Directors Gillett, Kenneth
Thomas, Ian Alan
Lewis, Vicki Ann

Registered office 1 White Lion Shopping Walk
Banbury
OX16 5UD

Registered number 11116003

Accountant Streets (Banbury) Ltd
Gilmarde House
47 South Bar Street
Banbury
Oxfordshire
OX16 9AB

Statement of Financial Position

As at 31 March 2026
Notes
2026
2025
£
£
£
£
Fixed assets
Tangible assets
4
-
119
-
119
Current assets
Debtors
5
26,848
22,474
Cash at bank and in hand
26,498
13,576
53,346
36,050
Creditors
Amounts falling due within one year
6
(26,350)
(16,539)
(26,350)
(16,539)
Net current assets (liabilities)
26,996
19,511
Total assets less current liabilities
26,996
19,630
Net assets (liabilities)
26,996
19,630
Capital and reserves
Profit and loss account
26,996
19,630
Total equity
26,996
19,630

The company is a private company limited by guarantee and registered in England and Wales. It 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 financial statements.
The financial statements have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company's profit and loss account under section 444 (5A) of the Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 18 May 2026 and are signed on its behalf by:

Thomas, Ian Alan
Thomas, Ian Alan
Director

Company registration number 11116003

Notes to the Financial Statements

For the year ended 31 March 2026

1. Statutory information

Banbury BID Limited is a private company limited by guarantee and incorporated in England. Its registered office is:


Gilmarde House

47 South Bar Street

Banbury

Oxfordshire

OX16 9AB

The members of the company have each undertaken to contribute to the assets of the company, in the event of it being wound up while they are members, or within one year after they cease to be members, for payment of debt and liabilities contracted before they cease to be members, such an amount as may be required, not exceeding £1 per member.

2. Accounting policies

2.1. Basis of preparation

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

The financial statements are prepared in pound sterling (£), which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

2.2. Operating income

Incoming funds represents grants, levies, voluntary contributions and other income.


The company derives the majority of its income in the form of a levy receivable from Cherwell District Council, who collect it on behalf of the BID from non-domestic ratepayers in the BID catchment area, and all of the monies received is spent on the workstrands identified in the business plan.


Where conditions are attached to incoming funds (such as local authority grants or restricted contributions for specific projects) the fund are held as deferred income on the balance sheet and released to the income and expenditure account as relevant costs are incurred.


Where there are no specific conditions attached to the incoming funds (such as levies collected from local businesses and other income) the funds are taken straight to the income and expenditure account. Any resulting surplus is shown as part of the reserves of the company, which are not distributable and are to be used to further the objectives of the company in accordance with the Memorandum and Articles of Association.

2.3. Taxation

Application has been made for exemption from corporation tax on the basis that the company is not for profit and that all incoming funds are to be utilised in the furtherance of the objectives of the company as set out in the Memorandum and Articles of Association.

2.4. Tangible fixed assets

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Rate
Method
%
Plant and machinery
25
Straight-line

2.5. Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses.

2.6. Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

3. Employees

The average number of employees during the year was 1 (2025: 1).

4. Tangible fixed assets

Plant and machinery
Total
£
£
Cost
At 1 April 2025
1,647
1,647
At 31 March 2026
1,647
1,647
Depreciation and impairment
At 1 April 2025
1,528
1,528
Charge for the period
119
119
At 31 March 2026
1,647
1,647
Net book value
At 31 March 2026
-
-
At 31 March 2025
119
119

5. Debtors

2026
2025
£
£
Trade debtors
-
167
Other debtors
26,848
22,307
Total due within one year
26,848
22,474
Total due after one year
-
-
Total
26,848
22,474

6. Creditors due within one year

2026
2025
£
£
Trade creditors
4,899
846
Other creditors
21,451
15,693
Total
26,350
16,539