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Registered Number: 06066578
England & Northern Ireland

 

 

 

B&S REFRACTORY LININGS LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 February 2022

End date: 31 January 2023
Director Paul Blinkhorn
Registered Number 06066578
Registered Office 7 Chiltern Road
Culcheth
Cheshire
WA3 4LF
Accountants Accountancy Services 4 Business Ltd
198 Liverpool Road
Cadishead
Manchester
M44 5DB
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 56,964    67,212 
56,964    67,212 
Current assets      
Debtors 4 21,419    83,531 
Cash at bank and in hand 180,716    151,616 
202,135    235,147 
Creditors: amount falling due within one year 5 (43,672)   (77,196)
Net current assets 158,463    157,951 
 
Total assets less current liabilities 215,427    225,163 
Creditors: amount falling due after more than one year 6 (27,500)   (37,500)
Provisions for liabilities 7 (226)   (226)
Net assets 187,701    187,437 
 

Capital and reserves
     
Called up share capital 3    3 
Profit and loss account 187,698    187,434 
Shareholder's funds 187,701    187,437 
 


For the year ended 31 January 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 20 October 2023 and were signed by:


-------------------------------
Paul Blinkhorn
Director
2
General Information
B&S Refractory Linings Ltd is a private company, limited by shares, registered in England & Northern Ireland, registration number 06066578, registration address 7 Chiltern Road, Culcheth, Cheshire, WA3 4LF.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 15 Reducing Balance
Motor Vehicles 25 Reducing Balance
Fixtures and Fittings 15 Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 3 (2022 : 3).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 February 2022 43,560    82,476    8,013    566    134,615 
Additions 4,987          4,987 
Disposals        
At 31 January 2023 48,547    82,476    8,013    566    139,602 
Depreciation
At 01 February 2022 27,286    35,014    5,078    25    67,403 
Charge for year 3,875    10,799    416    145    15,235 
On disposals        
At 31 January 2023 31,161    45,813    5,494    170    82,638 
Net book values
Closing balance as at 31 January 2023 17,386    36,663    2,519    396    56,964 
Opening balance as at 01 February 2022 16,274    47,462    2,935    541    67,212 


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 10,466    75,179 
Prepayments & Accrued Income 6,765    7,179 
VAT 4,188    1,173 
21,419    83,531 

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 59   
Bank Loans & Overdrafts 10,000    10,000 
Corporation Tax 11,254    22,271 
PAYE & Social Security 3,837    4,840 
Accrued Expenses 1,589    1,750 
Other Creditors   (3)
Wages & Salaries Control Account (109)   3,320 
Subcontractor Control Account 1,838   
Directors' Current Accounts 15,204    35,018 
43,672    77,196 

6.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts 27,500    37,500 
27,500    37,500 

7.

Provisions for liabilities

2023
£
  2022
£
Pension Provisions 226    226 
226    226 

3