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Company Registration No. 12270217 (England and Wales)
B P Electrical (Bristol) Ltd Unaudited accounts for the year ended 30 September 2023
B P Electrical (Bristol) Ltd Unaudited accounts Contents
Page
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B P Electrical (Bristol) Ltd Company Information for the year ended 30 September 2023
Director
Benjamin Pascoe
Company Number
12270217 (England and Wales)
Registered Office
181 Dovercourt Road Horfield Bristol BS7 9SF
Accountants
Evans Entwistle 10 Fountain Court, Elm House New Leaze Bradley Stoke Bristol BS32 4LA
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Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of B P Electrical (Bristol) Ltd for the year ended 30 September 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of B P Electrical (Bristol) Ltd for the year ended 30 September 2023 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Evans Entwistle Member in Practice 10 Fountain Court, Elm House New Leaze Bradley Stoke Bristol BS32 4LA 7 March 2024
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B P Electrical (Bristol) Ltd Statement of financial position as at 30 September 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
74,400 
86,800 
Tangible assets
7,080 
13,104 
81,480 
99,904 
Current assets
Debtors
10,364 
10,867 
Cash at bank and in hand
2,948 
5,300 
13,312 
16,167 
Creditors: amounts falling due within one year
(12,734)
(15,258)
Net current assets
578 
909 
Total assets less current liabilities
82,058 
100,813 
Creditors: amounts falling due after more than one year
(43,408)
(67,030)
Net assets
38,650 
33,783 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
38,649 
33,782 
Shareholders' funds
38,650 
33,783 
For the year ending 30 September 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 7 March 2024 and were signed on its behalf by
Benjamin Pascoe Director Company Registration No. 12270217
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B P Electrical (Bristol) Ltd Notes to the Accounts for the year ended 30 September 2023
1
Statutory information
B P Electrical (Bristol) Ltd is a private company, limited by shares, registered in England and Wales, registration number 12270217. The registered office is 181 Dovercourt Road, Horfield, Bristol, BS7 9SF.
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 remained unchanged from the previous year, and also 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.
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.
Presentation currency
The accounts are presented in £ sterling.
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:
Motor vehicles
48 months
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 October 2022
124,000 
At 30 September 2023
124,000 
Amortisation
At 1 October 2022
37,200 
Charge for the year
12,400 
At 30 September 2023
49,600 
Net book value
At 30 September 2023
74,400 
At 30 September 2022
86,800 
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B P Electrical (Bristol) Ltd Notes to the Accounts for the year ended 30 September 2023
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2022
815 
21,727 
22,542 
Disposals
- 
(3,500)
(3,500)
At 30 September 2023
815 
18,227 
19,042 
Depreciation
At 1 October 2022
109 
9,329 
9,438 
Charge for the year
81 
4,558 
4,639 
On disposals
- 
(2,115)
(2,115)
At 30 September 2023
190 
11,772 
11,962 
Net book value
At 30 September 2023
625 
6,455 
7,080 
At 30 September 2022
706 
12,398 
13,104 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
9,000 
6,758 
Other debtors
1,364 
4,109 
10,364 
10,867 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
1,739 
2,566 
VAT
95 
2,171 
Trade creditors
1,111 
- 
Taxes and social security
8,106 
8,901 
Other creditors
141 
120 
Accruals
1,542 
1,500 
12,734 
15,258 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
4,009 
7,842 
Loans from directors
39,399 
59,188 
43,408 
67,030 
9
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
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B P Electrical (Bristol) Ltd Notes to the Accounts for the year ended 30 September 2023
10
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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