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frs-countries:EnglandWales 2020-01-01 2020-12-31
Registered number: 02404937
Betech 100pt Ltd.
Unaudited Financial Statements
For The Year Ended 31 December 2021
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 02404937
2021 2020
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 144,122 85,434
144,122 85,434
CURRENT ASSETS
Stocks 4 676,551 619,256
Debtors 5 730,529 578,030
Cash at bank and in hand 905,564 467,918
2,312,644 1,665,204
Creditors: Amounts Falling Due Within One Year 6 (988,899 ) (941,832 )
NET CURRENT ASSETS (LIABILITIES) 1,323,745 723,372
TOTAL ASSETS LESS CURRENT LIABILITIES 1,467,867 808,806
Creditors: Amounts Falling Due After More Than One Year 7 (306,620 ) (50,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (15 ) (15 )
NET ASSETS 1,161,232 758,791
CAPITAL AND RESERVES
Called up share capital 9 12,452 12,452
Profit and Loss Account 1,148,780 746,339
SHAREHOLDERS' FUNDS 1,161,232 758,791
Page 1
Page 2
For the year ending 31 December 2021 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.
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 Christopher Benson
Director
02/09/2022
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
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:
Freehold 15 year straight line
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
1.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
1.5. 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.
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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.
2. Average Number of Employees
Average number of employees, including directors, during the year was: 18 (2020: 18)
18 18
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3. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 January 2021 92,895 109,168 118,908 37,231
Additions 1,258 34,609 15,140 3,964
Disposals - (7,000 ) (81,733 ) -
As at 31 December 2021 94,153 136,777 52,315 41,195
Depreciation
As at 1 January 2021 92,895 92,962 68,242 23,051
Provided during the period 189 11,391 8,768 4,536
Disposals - (1,750 ) (51,000 ) -
As at 31 December 2021 93,084 102,603 26,010 27,587
Net Book Value
As at 31 December 2021 1,069 34,174 26,305 13,608
As at 1 January 2021 - 16,206 50,666 14,180
Computer Equipment Total
£ £
Cost
As at 1 January 2021 85,927 444,129
Additions 87,572 142,543
Disposals - (88,733 )
As at 31 December 2021 173,499 497,939
Depreciation
As at 1 January 2021 81,545 358,695
Provided during the period 22,988 47,872
Disposals - (52,750 )
As at 31 December 2021 104,533 353,817
Net Book Value
As at 31 December 2021 68,966 144,122
As at 1 January 2021 4,382 85,434
4. Stocks
2021 2020
£ £
Stock - finished goods 676,551 619,256
676,551 619,256
Page 5
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5. Debtors
2021 2020
£ £
Due within one year
Trade debtors 634,888 544,769
Prepayments and accrued income 4,841 2,618
Other debtors 90,800 30,643
730,529 578,030
6. Creditors: Amounts Falling Due Within One Year
2021 2020
£ £
Net obligations under finance lease and hire purchase contracts 27,156 11,721
Trade creditors 832,409 724,442
Corporation tax 71,012 35,485
Other taxes and social security 11,354 11,055
VAT 38,447 23,597
Other creditors - 119,982
Accruals and deferred income 8,123 13,595
Directors' loan accounts 398 1,955
988,899 941,832
7. Creditors: Amounts Falling Due After More Than One Year
2021 2020
£ £
Net obligations under finance lease and hire purchase contracts 6,620 -
Bank loans 300,000 50,000
306,620 50,000
8. Obligations Under Finance Leases and Hire Purchase
2021 2020
£ £
The maturity of these amounts is as follows:
Amounts Payable:
Within one year 27,156 11,721
Between one and five years 6,620 -
33,776 11,721
33,776 11,721
9. Share Capital
2021 2020
Allotted, Called up and fully paid 12,452 12,452
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10. General Information
Betech 100pt Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 02404937 . The registered office is Four Square Buildings, Thomas Street, Heckmondwike, West Yorkshire, WF16 0LS.
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