The Black Dyke Band (1855) Promotions - Accounts to registrar (filleted)

REGISTERED NUMBER: 03262299 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

FOR

THE BLACK DYKE BAND (1855) PROMOTIONS

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr N J Childs

G Haigh

SECRETARY:

G Haigh

REGISTERED OFFICE:

Sandbeds

Queensbury

Bradford

West Yorkshire

BD13 1AB

REGISTERED NUMBER:

03262299 (England and Wales)

ACCOUNTANTS:

CPT

Chartered Certified Accountants

Evolve Business Centre

Cygnet Way

Houghton Le Spring

Tyne and Wear

DH4 5QY

FIXED ASSETS

Tangible assets

4

10,725

7,737

CURRENT ASSETS

Stocks

13,000

14,262

Debtors

5

12,284

11,164

Cash at bank and in hand

22,992

19,616

48,276

45,042

CREDITORS

Amounts falling due within one year

6

26,248

19,120

NET CURRENT ASSETS

22,028

25,922

TOTAL ASSETS LESS CURRENT
LIABILITIES

32,753

33,659

CREDITORS

Amounts falling due after more than one year

7

660,963

636,451

NET LIABILITIES

(628,210

)

(602,792

)

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

(628,310

)

(602,892

)

SHAREHOLDERS' FUNDS

(628,210

)

(602,792

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7th October 2025 and were signed on its behalf by:

G Haigh - Director

1.	STATUTORY INFORMATION

The Black Dyke Band (1855) Promotions Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

At the year end, the company had significant net liabilities. The holding company has ensured that arrangements for the achievement of adequate working capital have been applied throughout the year, and where necessary, supplied liquid assets to the company. These measures will continue in place as required.

On this basis the directors consider it appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustment that would result from the company restricting its working capital funding.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Musical instruments

-

20% on cost

Fixtures and fittings

-

33% on cost

Motor vehicles

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors..The company only holds basic financial instruments as are defined in FRS 102 and are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

Musical

and

Motor

instruments

fittings

vehicles

Totals

£

COST

At 1st April 2024

25,000

19,094

7,000

51,094

Additions

10,667

-

10,667

At 31st March 2025

35,667

19,094

7,000

61,761

DEPRECIATION

At 1st April 2024

19,986

19,094

4,277

43,357

Charge for year

7,134

-

545

7,679

At 31st March 2025

27,120

19,094

4,822

51,036

NET BOOK VALUE

At 31st March 2025

8,547

-

2,178

10,725

At 31st March 2024

5,014

-

2,723

7,737

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

6,559

827

VAT

-

3,193

Prepayments and accrued income

5,725

7,144

12,284

11,164

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

1,409

4,121

Amounts owed to group undertakings

10,000

VAT

6,872

-

Accruals and deferred income

7,967

4,999

26,248

19,120

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Amounts owed to group undertakings

660,963

636,451

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

100

Ordinary

£1

100

9.	RELATED PARTY DISCLOSURES

At the year end, the company owed £670,963 (2024 - £646,451) to its parent company. There is no interest accruing on this balance nor are there any repayment terms.

10.	ULTIMATE CONTROLLING PARTY

The company's parent company The Black Dyke Band (1855) Limited is a charitable company limited by guarantee, therefore the ultimate controlling party is the Trustees of The Black Dyke Band (1855) Limited.