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REGISTERED NUMBER: 02056951 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2021

FOR

B C & T CONSULTANTS LTD

B C & T CONSULTANTS LTD (REGISTERED NUMBER: 02056951)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2021










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


B C & T CONSULTANTS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2021







DIRECTORS: G Lloyd-Jones
L M Lloyd-Jones





SECRETARY: L Bennett





REGISTERED OFFICE: Office 314, The Innovation Centre
Vienna Court
Kirkleatham Business Park
Redcar
Cleveland
TS10 5SH





REGISTERED NUMBER: 02056951 (England and Wales)





ACCOUNTANTS: Sedulo Leeds Limited
St Paul's House
23 Park Square
Leeds
West Yorkshire
LS1 2ND

B C & T CONSULTANTS LTD (REGISTERED NUMBER: 02056951)

BALANCE SHEET
30 NOVEMBER 2021

30.11.21 30.11.20
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 22,881 25,279

CURRENT ASSETS
Stocks 9,200 3,500
Debtors 5 1,078,716 871,079
Cash at bank 556,734 983,288
1,644,650 1,857,867
CREDITORS
Amounts falling due within one year 6 71,139 289,797
NET CURRENT ASSETS 1,573,511 1,568,070
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,596,392

1,593,349

CAPITAL AND RESERVES
Called up share capital 750 750
Capital redemption reserve 2,250 2,250
Retained earnings 1,593,392 1,590,349
SHAREHOLDERS' FUNDS 1,596,392 1,593,349

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2021 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 Income Statement has not been delivered.

B C & T CONSULTANTS LTD (REGISTERED NUMBER: 02056951)

BALANCE SHEET - continued
30 NOVEMBER 2021



The financial statements were approved by the Board of Directors and authorised for issue on 16 August 2022 and were signed on its behalf by:





G Lloyd-Jones - Director


B C & T CONSULTANTS LTD (REGISTERED NUMBER: 02056951)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2021


1. STATUTORY INFORMATION

B C & T Consultants Ltd 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 principal activity of the company during the year was engineering design of liquids storage, handling and distribution facilities

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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

In common with virtually every other business in the country, the Company has been experiencing the ongoing effects of the Coronavirus pandemic. The directors have considered and assessed the impact of this and believe they have taken all possible steps to protect the Company including accessing relevant Government assistance.

Accordingly, at the time of signing these accounts the directors are of the opinion that the Company will remain viable for the foreseeable future and therefore these Financial Statements have been prepared on the Going Concern basis.

Turnover
Turnover represents net fees raised for design and consultancy services, excluding value added tax plus income earned on contracts in progress where the right to consideration from work performed can be reasonably estimated.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 50% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value, except where the final right to consideration can be reasonably estimated by reference to work performed in which case net realisable value is used. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads, and net realisable value is based on estimated selling price less additional costs to completion.

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

B C & T CONSULTANTS LTD (REGISTERED NUMBER: 02056951)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2021


2. ACCOUNTING POLICIES - continued

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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2020 - 7 ) .

B C & T CONSULTANTS LTD (REGISTERED NUMBER: 02056951)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2021


4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 December 2020 28,486 19,380 153,721 201,587
Additions - - 7,951 7,951
At 30 November 2021 28,486 19,380 161,672 209,538
DEPRECIATION
At 1 December 2020 19,679 6,486 150,143 176,308
Charge for year 1,321 3,224 5,804 10,349
At 30 November 2021 21,000 9,710 155,947 186,657
NET BOOK VALUE
At 30 November 2021 7,486 9,670 5,725 22,881
At 30 November 2020 8,807 12,894 3,578 25,279

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.21 30.11.20
£    £   
Trade debtors 938,221 745,446
Other debtors 140,495 125,633
1,078,716 871,079

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.21 30.11.20
£    £   
Trade creditors 15,659 7,719
Taxation and social security 47,211 111,375
Other creditors 8,269 170,703
71,139 289,797