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REGISTERED NUMBER: 05400685 (England and Wales)














FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2023

FOR

BCD MECHANICAL SERVICES LIMITED

BCD MECHANICAL SERVICES LIMITED (REGISTERED NUMBER: 05400685)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BCD MECHANICAL SERVICES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2023







DIRECTORS: Mr A Cox
Mrs J D Cox





SECRETARY: Mrs J D Cox





REGISTERED OFFICE: Block F, Unit 1, Trentham Business Park
Bellringer Road
Trentham
Stoke on Trent
Staffordshire
ST4 8GB





REGISTERED NUMBER: 05400685 (England and Wales)





ACCOUNTANT: Wynniatt-Husey Ltd
Chartered Accountants
The Old Coach House
Horsefair
Rugeley
Staffordshire
WS15 2EL

BCD MECHANICAL SERVICES LIMITED (REGISTERED NUMBER: 05400685)

BALANCE SHEET
31 MAY 2023

31/5/22 31/5/23
£    Notes £   
FIXED ASSETS
79,333 Tangible assets 4 94,322

CURRENT ASSETS
23,862 Stocks 27,922
43,753 Debtors 5 57,501
159,814 Cash at bank and in hand 155,959
227,429 241,382
CREDITORS
(79,078 ) Amounts falling due within one year 6 (93,777 )
148,351 NET CURRENT ASSETS 147,605
227,684 TOTAL ASSETS LESS CURRENT
LIABILITIES

241,927

CREDITORS
(59,831 ) Amounts falling due after more than one year 7 (72,484 )
167,853 NET ASSETS 169,443

CAPITAL AND RESERVES
1,000 Called up share capital 1,000
166,853 Retained earnings 168,443
167,853 SHAREHOLDERS' FUNDS 169,443

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

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

BCD MECHANICAL SERVICES LIMITED (REGISTERED NUMBER: 05400685)

BALANCE SHEET - continued
31 MAY 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 27 October 2023 and were signed on its behalf by:




Mr A Cox - Director



Mrs J D Cox - Director


BCD MECHANICAL SERVICES LIMITED (REGISTERED NUMBER: 05400685)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

1. STATUTORY INFORMATION

BCD 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 33% on cost, 25% on cost and 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.

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.

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 8 (2022 - 7 ) .

BCD MECHANICAL SERVICES LIMITED (REGISTERED NUMBER: 05400685)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2022 176,654
Additions 68,479
Disposals (20,110 )
At 31 May 2023 225,023
DEPRECIATION
At 1 June 2022 97,321
Charge for year 33,380
At 31 May 2023 130,701
NET BOOK VALUE
At 31 May 2023 94,322
At 31 May 2022 79,333

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Plant and
machinery
etc
£   
COST
At 1 June 2022 143,485
Additions 64,379
Disposals (20,110 )
At 31 May 2023 187,754
DEPRECIATION
At 1 June 2022 66,946
Charge for year 30,202
At 31 May 2023 97,148
NET BOOK VALUE
At 31 May 2023 90,606
At 31 May 2022 76,539

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/5/23 31/5/22
£    £   
Trade debtors 57,164 43,347
Other debtors 337 406
57,501 43,753

BCD MECHANICAL SERVICES LIMITED (REGISTERED NUMBER: 05400685)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/5/23 31/5/22
£    £   
Bank loans and overdrafts 18,769 18,269
Trade creditors 14,490 15,771
Taxation and social security 43,056 36,658
Other creditors 17,462 8,380
93,777 79,078

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31/5/23 31/5/22
£    £   
Bank loans 25,853 44,622
Other creditors 46,631 15,209
72,484 59,831

8. SECURED DEBTS

The following secured debts are included within creditors:

31/5/23 31/5/22
£    £   
Bank loans 44,622 62,891

The bank overdraft and loans are secured by the personal guarantees of the directors.