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REGISTERED NUMBER: 06762745 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Be-Plas Hygienic Walls & Ceilings Ltd

Be-Plas Hygienic Walls & Ceilings Ltd (Registered number: 06762745)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 8

Be-Plas Hygienic Walls & Ceilings Ltd

Company Information
for the Year Ended 31 December 2023







DIRECTORS: R I Shaw
J D Moorhouse





REGISTERED OFFICE: Helix Business Park
New Bridge Road
Ellesmere Port
CH65 4LR





REGISTERED NUMBER: 06762745 (England and Wales)





ACCOUNTANTS: Dufton Kellner Limited
Chartered Accountants
Barnston House
Beacon Lane
Heswall
Wirral
Merseyside
CH60 0EE

Be-Plas Hygienic Walls & Ceilings Ltd (Registered number: 06762745)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 241,275 194,408

CURRENT ASSETS
Stocks 775,487 956,550
Debtors 5 830,325 784,996
Cash at bank and in hand 502,646 364,929
2,108,458 2,106,475
CREDITORS
Amounts falling due within one year 6 1,289,652 1,371,050
NET CURRENT ASSETS 818,806 735,425
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,060,081

929,833

CREDITORS
Amounts falling due after more than one
year

7

(59,736

)

(17,311

)

PROVISIONS FOR LIABILITIES (60,318 ) (36,937 )
NET ASSETS 940,027 875,585

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 939,927 875,485
SHAREHOLDERS' FUNDS 940,027 875,585

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

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

Be-Plas Hygienic Walls & Ceilings Ltd (Registered number: 06762745)

Balance Sheet - continued
31 December 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 March 2024 and were signed on its behalf by:





J D Moorhouse - Director


Be-Plas Hygienic Walls & Ceilings Ltd (Registered number: 06762745)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Be-Plas Hygienic Walls & Ceilings 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 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 10% 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.

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 12 (2022 - 11 ) .

Be-Plas Hygienic Walls & Ceilings Ltd (Registered number: 06762745)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023 283,538
Additions 89,808
At 31 December 2023 373,346
DEPRECIATION
At 1 January 2023 89,130
Charge for year 42,941
At 31 December 2023 132,071
NET BOOK VALUE
At 31 December 2023 241,275
At 31 December 2022 194,408

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

Plant and
machinery
etc
£   
COST
At 1 January 2023 27,600
Additions 79,393
At 31 December 2023 106,993
DEPRECIATION
At 1 January 2023 9,199
Charge for year 17,711
At 31 December 2023 26,910
NET BOOK VALUE
At 31 December 2023 80,083
At 31 December 2022 18,401

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 721,663 694,927
Other debtors 108,662 90,069
830,325 784,996

Be-Plas Hygienic Walls & Ceilings Ltd (Registered number: 06762745)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans and overdrafts 8,626 8,598
Hire purchase contracts (see note 8) 17,296 8,280
Trade creditors 906,485 1,073,720
Taxation and social security 194,042 151,444
Other creditors 163,203 129,008
1,289,652 1,371,050

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.23 31.12.22
£    £   
Bank loans - 9,031
Hire purchase contracts (see note 8) 59,736 8,280
59,736 17,311

8. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
31.12.23 31.12.22
£    £   
Net obligations repayable:
Within one year 17,296 8,280
Between one and five years 59,736 8,280
77,032 16,560

Non-cancellable operating leases
31.12.23 31.12.22
£    £   
Within one year 85,247 74,507
Between one and five years 317,718 223,521
In more than five years - 149,014
402,965 447,042

9. SECURED DEBTS

The bank overdraft facility is secured by way of a fixed and floating charge over all property and assets present and future including book debts, buildings, fixtures, fixed plant and machinery.

Be-Plas Hygienic Walls & Ceilings Ltd (Registered number: 06762745)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits from / (to) directors subsisted during the years ended 31 December 2023 and 31 December 2022:

31.12.23 31.12.22
£    £   
R I Shaw
Balance outstanding at start of year (62,468 ) (54,718 )
Amounts advanced 73,661 77,961
Amounts repaid (88,283 ) (85,711 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (77,090 ) (62,468 )

J D Moorhouse
Balance outstanding at start of year (358 ) (268 )
Amounts advanced 64,000 64,000
Amounts repaid (64,089 ) (64,090 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (447 ) (358 )

Loans with the directors are unsecured, interest free and repayable on demand.

11. ULTIMATE CONTROLLING PARTY

The company is not under the control of any one director.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Be-Plas Hygienic Walls & Ceilings Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Be-Plas Hygienic Walls & Ceilings Ltd for the year ended 31 December 2023 which comprise the Profit and Loss Account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Be-Plas Hygienic Walls & Ceilings Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Be-Plas Hygienic Walls & Ceilings Ltd and state those matters that we have agreed to state to the Board of Directors of Be-Plas Hygienic Walls & Ceilings Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Be-Plas Hygienic Walls & Ceilings Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Be-Plas Hygienic Walls & Ceilings Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Be-Plas Hygienic Walls & Ceilings Ltd. You consider that Be-Plas Hygienic Walls & Ceilings Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Be-Plas Hygienic Walls & Ceilings Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Dufton Kellner Limited
Chartered Accountants
Barnston House
Beacon Lane
Heswall
Wirral
Merseyside
CH60 0EE


Date: .............................................