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REGISTERED NUMBER: 07484459 (England and Wales)


































Unaudited Financial Statements

for the Year Ended 31 January 2023

for

B&A MINI-DIGGER HIRE LTD

B&A MINI-DIGGER HIRE LTD (REGISTERED NUMBER: 07484459)






Contents of the Financial Statements
for the year ended 31 January 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


B&A MINI-DIGGER HIRE LTD

Company Information
for the year ended 31 January 2023







DIRECTORS: B A Rosethorn
B Rosethorn





SECRETARY: B A Rosethorn





REGISTERED OFFICE: Kensington House
3 Kensington
Bishop Auckland
Durham
DL14 6HX





REGISTERED NUMBER: 07484459 (England and Wales)





ACCOUNTANTS: Mitchells Grievson Limited
Kensington House
3 Kensington
Bishop Auckland
Co. Durham
DL14 6HX

B&A MINI-DIGGER HIRE LTD (REGISTERED NUMBER: 07484459)

Balance Sheet
31 January 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 36,084 42,868

CURRENT ASSETS
Stocks 22,500 28,500
Debtors 5 21,040 13,659
Cash at bank and in hand 16,721 18,736
60,261 60,895
CREDITORS
Amounts falling due within one year 6 53,018 57,465
NET CURRENT ASSETS 7,243 3,430
TOTAL ASSETS LESS CURRENT
LIABILITIES

43,327

46,298

CREDITORS
Amounts falling due after more than one year 7 (13,571 ) (18,352 )

PROVISIONS FOR LIABILITIES (6,871 ) (7,695 )
NET ASSETS 22,885 20,251

CAPITAL AND RESERVES
Called up share capital 20,002 20,002
Retained earnings 2,883 249
SHAREHOLDERS' FUNDS 22,885 20,251

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2023 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.

B&A MINI-DIGGER HIRE LTD (REGISTERED NUMBER: 07484459)

Balance Sheet - continued
31 January 2023


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 23 February 2023 and were signed on its behalf by:





B A Rosethorn - Director


B&A MINI-DIGGER HIRE LTD (REGISTERED NUMBER: 07484459)

Notes to the Financial Statements
for the year ended 31 January 2023

1. STATUTORY INFORMATION

B&A Mini-Digger Hire 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 20% on cost
Motor vehicles - 20% on cost
Computer equipment - 20% on cost

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.

B&A MINI-DIGGER HIRE LTD (REGISTERED NUMBER: 07484459)

Notes to the Financial Statements - continued
for the year ended 31 January 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 NIL (2022 - 2 ).

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 February 2022 137,375 33,050 1,881 172,306
Additions 9,499 - - 9,499
Disposals - (8,000 ) - (8,000 )
At 31 January 2023 146,874 25,050 1,881 173,805
DEPRECIATION
At 1 February 2022 117,366 11,091 981 129,438
Charge for year 10,121 5,308 183 15,612
Eliminated on disposal - (7,329 ) - (7,329 )
At 31 January 2023 127,487 9,070 1,164 137,721
NET BOOK VALUE
At 31 January 2023 19,387 15,980 717 36,084
At 31 January 2022 20,009 21,959 900 42,868

B&A MINI-DIGGER HIRE LTD (REGISTERED NUMBER: 07484459)

Notes to the Financial Statements - continued
for the year ended 31 January 2023

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and
machinery
£   
COST
At 1 February 2022 67,116
Transfer to ownership (67,116 )
At 31 January 2023 -
DEPRECIATION
At 1 February 2022 57,388
Transfer to ownership (57,388 )
At 31 January 2023 -
NET BOOK VALUE
At 31 January 2023 -
At 31 January 2022 9,728

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 21,040 12,994
Other debtors - 665
21,040 13,659

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 5,129 5,662
Hire purchase contracts - 2,358
Trade creditors 3,207 7,118
Taxation and social security 14,052 11,746
Other creditors 30,630 30,581
53,018 57,465

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 13,571 18,352