BAK DESIGNS LTD

2023-03-312024-03-312024-03-31false14772165BAK DESIGNS 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BAK DESIGNS LTD

Registered Number
14772165
(England and Wales)

Unaudited Financial Statements for the Period ended
31 March 2024

BAK DESIGNS LTD

Company Information
for the period from 31 March 2023 to 31 March 2024


Director	GREENWOOD, Brendan Carl


Registered Address	48 Church Lane
	Toddington
	Cheltenham
	GL54 5DQ


Registered Number	14772165 (England and Wales)

BAK DESIGNS LTD

Balance Sheet as at
31 March 2024

	Notes	2024
		£	£
Fixed assets
Tangible assets	3		2,328
			2,328
Current assets
Debtors	4	2,058
Cash at bank and on hand		310
		2,368
Creditors amounts falling due within one year	5	(4,538)
Net current assets (liabilities)			(2,170)
Total assets less current liabilities			158
Net assets			158
Capital and reserves
Called up share capital			100
Profit and loss account			58
Shareholders' funds			158

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the 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) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 18 June 2024, and are signed on its behalf by:

GREENWOOD, Brendan Carl
Director
Registered Company No. 14772165

BAK DESIGNS LTD

Notes to the Financial Statements
for the period ended 31 March 2024

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

2.	Average number of employees


		2024
	Average number of employees during the year	1

3.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
Additions	2,685	143	2,828
At 31 March 24	2,685	143	2,828
Depreciation and impairment
Charge for year	472	28	500
At 31 March 24	472	28	500
Net book value
At 31 March 24	2,213	115	2,328
At 30 March 23	-	-	-

4.	Debtors: amounts due within one year

		2024
		£
	Other debtors	2,058
	Total	2,058

5.	Creditors: amounts due within one year

		2024
		£
	Trade creditors / trade payables	3,712
	Taxation and social security	826
	Total	4,538

6.	Directors advances, credits and guarantees