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Registered number: 10630489
Burnell Mechanical Services Limited
Unaudited Financial Statements
For The Year Ended 31 March 2022
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10630489
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 14,941 18,863
14,941 18,863
CURRENT ASSETS
Stocks 4 40,572 32,807
Debtors 5 27,275 7,828
Cash at bank and in hand 75,167 69,973
143,014 110,608
Creditors: Amounts Falling Due Within One Year 6 (51,701 ) (53,012 )
NET CURRENT ASSETS (LIABILITIES) 91,313 57,596
TOTAL ASSETS LESS CURRENT LIABILITIES 106,254 76,459
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,839 ) (3,584 )
NET ASSETS 103,415 72,875
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 103,414 72,874
SHAREHOLDERS' FUNDS 103,415 72,875
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Page 2
For the year ending 31 March 2022 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 Ian Burnell
Director
17 August 2022
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Plant & Machinery 25% reducing balance
Motor Vehicles 20% reducing balance
1.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
1.5. Financial Instruments
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at the market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
1.6. 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.
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1.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
1.8. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
1.9. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account. The notes which are not included have been hidden but original note numbering has remained the same for those that are present.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2022 2021
All staff 1 1
1 1
3. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 April 2021 19,401 8,500 27,901
Additions 704 - 704
As at 31 March 2022 20,105 8,500 28,605
Depreciation
As at 1 April 2021 5,850 3,188 9,038
Provided during the period 3,564 1,062 4,626
As at 31 March 2022 9,414 4,250 13,664
Net Book Value
As at 31 March 2022 10,691 4,250 14,941
As at 1 April 2021 13,551 5,312 18,863
4. Stocks
2022 2021
£ £
Stock 40,572 32,807
40,572 32,807
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5. Debtors
2022 2021
£ £
Due within one year
Trade debtors 26,503 5,823
Prepayments and accrued income 772 766
VAT - 1,239
27,275 7,828
6. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 2,559 5,495
Corporation tax 7,909 6,218
VAT 1,792 -
Accruals and deferred income 1,182 1,141
Director's loan account 38,259 40,158
51,701 53,012
7. Share Capital
2022 2021
Allotted, Called up and fully paid 1 1
8. Related Party Transactions
At the year end, 31 March 2022, the company owed the director £38,259 (2021: £40,158) in respect of a loan held with the company. This amount is interest free and repayable on demand.
9. General Information
Burnell Mechanical Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10630489 . The registered office is 138 High Street, Crediton, EX17 3DX. The principal place of business is Hillcrest, Nymet Rowland, Crediton, Devon, EX17 6AL.
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