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REGISTERED NUMBER: 04153734 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2021

for

Brocol Mechanical Services Limited

Brocol Mechanical Services Limited (Registered number: 04153734)






Contents of the Financial Statements
for the Year Ended 30 September 2021




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Brocol Mechanical Services Limited

Company Information
for the Year Ended 30 September 2021







DIRECTORS: Mr A J Colton
Mr P A Colton





SECRETARY: Miss D Colton





REGISTERED OFFICE: 62a Thornes Lane
Thornes
Wakefield
West Yorkshire
WF1 5RR





REGISTERED NUMBER: 04153734 (England and Wales)





ACCOUNTANTS: Tax Solutions Wakefield Limited
T/A Rishworth Baxter Accountants
26 Cheapside
Wakefield
West Yorkshire
WF1 2TF

Brocol Mechanical Services Limited (Registered number: 04153734)

Balance Sheet
30 September 2021

30.9.21 30.9.20
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 8,528 2,976

CURRENT ASSETS
Stocks 4,000 4,000
Debtors 5 205,726 182,163
Cash at bank - 14,531
209,726 200,694
CREDITORS
Amounts falling due within one year 6 164,819 173,921
NET CURRENT ASSETS 44,907 26,773
TOTAL ASSETS LESS CURRENT
LIABILITIES

53,435

29,749

CREDITORS
Amounts falling due after more than one year 7 5,990 -
NET ASSETS 47,445 29,749

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 47,345 29,649
47,445 29,749

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

Brocol Mechanical Services Limited (Registered number: 04153734)

Balance Sheet - continued
30 September 2021


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.

The financial statements were approved by the Board of Directors and authorised for issue on 13 September 2022 and were signed on its behalf by:




Mr A J Colton - Director



Mr P A Colton - Director


Brocol Mechanical Services Limited (Registered number: 04153734)

Notes to the Financial Statements
for the Year Ended 30 September 2021

1. STATUTORY INFORMATION

Brocol Mechanical Services Limited 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.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2020 - 5 ) .

Brocol Mechanical Services Limited (Registered number: 04153734)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2021

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2020 19,619
Additions 8,394
At 30 September 2021 28,013
DEPRECIATION
At 1 October 2020 16,643
Charge for year 2,842
At 30 September 2021 19,485
NET BOOK VALUE
At 30 September 2021 8,528
At 30 September 2020 2,976

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.21 30.9.20
£    £   
Trade debtors 122,398 149,622
Other debtors 83,328 32,541
205,726 182,163

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.21 30.9.20
£    £   
Bank loans and overdrafts 64,894 50,000
Trade creditors 32,895 40,191
Taxation and social security 56,485 66,077
Other creditors 10,545 17,653
164,819 173,921

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.9.21 30.9.20
£    £   
Hire purchase contracts 5,990 -