Company Registration No. 04426266 (England and Wales)
Bog Standard Design Limited
Unaudited accounts
for the year ended 30 April 2025
Bog Standard Design Limited
Unaudited accounts
Contents
Bog Standard Design Limited
Company Information
for the year ended 30 April 2025
Directors
Dylan Ryan Byrne
Willow Grace Murton
Secretary
Dylan Ryan Byrne
Company Number
04426266 (England and Wales)
Registered Office
Dant-y-Llew
Penuwch
Tregaron
Dyfed
SY25 6RE
Wales
Accountants
Evans Entwistle
Office 12a
Equinox South, Great Park Road
Bradley Stoke
Bristol
BS32 4QL
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
Bog Standard Design Limited
for the year ended 30 April 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Bog Standard Design Limited for the year ended 30 April 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Evans Entwistle
Member in Practice
Office 12a
Equinox South, Great Park Road
Bradley Stoke
Bristol
BS32 4QL
14 November 2025
Bog Standard Design Limited
Statement of financial position
as at 30 April 2025
Tangible assets
7,308
4,733
Cash at bank and in hand
19,615
9,290
Creditors: amounts falling due within one year
(12,123)
(3,423)
Net current assets
7,492
5,867
Total assets less current liabilities
14,800
10,600
Creditors: amounts falling due after more than one year
-
(9,456)
Provisions for liabilities
Called up share capital
100
100
Profit and loss account
13,312
145
Shareholders' funds
13,412
245
For the year ending 30 April 2025 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 24 November 2025 and were signed on its behalf by
Dylan Ryan Byrne
Director
Company Registration No. 04426266
Bog Standard Design Limited
Notes to the Accounts
for the year ended 30 April 2025
Bog Standard Design Limited is a private company, limited by shares, registered in England and Wales, registration number 04426266. The registered office is Dant-y-Llew, Penuwch, Tregaron, Dyfed, SY25 6RE, Wales.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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:
Plant & machinery
5 years straight line
Computer equipment
3 years straight line
Other tangible fixed assets
5 years straight line
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Bog Standard Design Limited
Notes to the Accounts
for the year ended 30 April 2025
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 May 2024
47,751
6,118
53,869
Additions
3,085
2,165
5,250
At 30 April 2025
50,836
8,283
59,119
At 1 May 2024
46,927
2,209
49,136
Charge for the year
379
2,296
2,675
At 30 April 2025
47,306
4,505
51,811
At 30 April 2025
3,530
3,778
7,308
At 30 April 2024
824
3,909
4,733
5
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
8,852
805
6
Creditors: amounts falling due after more than one year
2025
2024
Loans from directors
-
9,456
7
Deferred taxation
2025
2024
Accelerated capital allowances
1,388
899
Provision at start of year
899
-
Charged to the profit and loss account
489
899
Provision at end of year
1,388
899
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
Bog Standard Design Limited
Notes to the Accounts
for the year ended 30 April 2025
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).