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REGISTERED NUMBER: 04762116 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2023

for

B & J Swindells Fireplaces Ltd

B & J Swindells Fireplaces Ltd (Registered number: 04762116)






Contents of the Financial Statements
for the Year Ended 30 June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


B & J Swindells Fireplaces Ltd

Company Information
for the Year Ended 30 June 2023







DIRECTORS: Mrs B Bromley
B Wheeler
J B Wheeler





REGISTERED OFFICE: 9-11 Mill Lane
Macclesfield
Cheshire
SK11 7NN





REGISTERED NUMBER: 04762116 (England and Wales)





ACCOUNTANTS: Guthrie Accountancy Services Ltd
Unit 1
11 Eagle Parade
Buxton
Derbyshire
SK17 6EQ

B & J Swindells Fireplaces Ltd (Registered number: 04762116)

Balance Sheet
30 June 2023

30.6.23 30.6.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 284,568 293,065

CURRENT ASSETS
Stocks 18,000 18,000
Debtors 5 22,111 10,341
Cash at bank and in hand 195,902 176,869
236,013 205,210
CREDITORS
Amounts falling due within one year 6 94,153 107,877
NET CURRENT ASSETS 141,860 97,333
TOTAL ASSETS LESS CURRENT
LIABILITIES

426,428

390,398

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 426,328 390,298
SHAREHOLDERS' FUNDS 426,428 390,398

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

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

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 14 August 2023 and were signed on its behalf by:





Mrs B Bromley - Director


B & J Swindells Fireplaces Ltd (Registered number: 04762116)

Notes to the Financial Statements
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

B & J Swindells Fireplaces 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 presentation currency of the financial statements is the Pound Sterling (£).


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 and 15% 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.

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 (2022 - 4 ) .

B & J Swindells Fireplaces Ltd (Registered number: 04762116)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 July 2022
and 30 June 2023 370,000 51,415 421,415
DEPRECIATION
At 1 July 2022 81,400 46,950 128,350
Charge for year 7,400 1,097 8,497
At 30 June 2023 88,800 48,047 136,847
NET BOOK VALUE
At 30 June 2023 281,200 3,368 284,568
At 30 June 2022 288,600 4,465 293,065

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade debtors 11,486 -
Other debtors 10,625 10,341
22,111 10,341

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade creditors 13,045 22,375
Taxation and social security 21,308 25,702
Other creditors 59,800 59,800
94,153 107,877