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Company Registration No. 13985495 (England and Wales)
Bauer Engineering Limited Unaudited accounts for the period from 17 March 2022 to 31 March 2023
Bauer Engineering Limited Unaudited accounts Contents
Page
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Bauer Engineering Limited Company Information for the period from 17 March 2022 to 31 March 2023
Director
Richard Louis Port
Company Number
13985495 (England and Wales)
Registered Office
Unit 7 Bridge View Park Henry Boot Way Hull HU4 7DW England
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Bauer Engineering Limited Statement of financial position as at 31 March 2023
2023 
Notes
£ 
Fixed assets
Tangible assets
3,049 
Current assets
Debtors
358,996 
Cash at bank and in hand
194,042 
553,038 
Creditors: amounts falling due within one year
(497,163)
Net current assets
55,875 
Total assets less current liabilities
58,924 
Provisions for liabilities
Deferred tax
(762)
Net assets
58,162 
Capital and reserves
Profit and loss account
58,162 
Shareholders' funds
58,162 
For the period ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts 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 FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 14 November 2023 and were signed on its behalf by
Richard Louis Port Director Company Registration No. 13985495
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Bauer Engineering Limited Notes to the Accounts for the period from 17 March 2022 to 31 March 2023
1
Statutory information
Bauer Engineering Limited is a private company, limited by shares, registered in England and Wales, registration number 13985495. The registered office is Unit 7 Bridge View Park, Henry Boot Way, Hull, HU4 7DW, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight Line
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Bauer Engineering Limited Notes to the Accounts for the period from 17 March 2022 to 31 March 2023
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 17 March 2022
3,267 
At 31 March 2023
3,267 
Depreciation
Charge for the period
218 
At 31 March 2023
218 
Net book value
At 31 March 2023
3,049 
5
Debtors
2023 
£ 
Amounts falling due within one year
Trade debtors
114,585 
Accrued income and prepayments
224,369 
338,954 
Amounts falling due after more than one year
Other debtors
20,042 
6
Creditors: amounts falling due within one year
2023 
£ 
VAT
207,599 
Trade creditors
109,668 
Taxes and social security
77,546 
Other creditors
102,350 
497,163 
7
Average number of employees
During the period the average number of employees was 10.
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