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Registered number: 05045509
BJ HARDWARE LIMITED
Unaudited Financial Statements
For The Year Ended 31 July 2023
Proaccounts UK
Unit M228, 89 Bickersteth Road
Tooting
LONDON
SW17 9SH
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 05045509
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,526 3,158
2,526 3,158
CURRENT ASSETS
Stocks 5 26,808 27,909
Debtors 6 3,369 10,252
Cash at bank and in hand 3,958 11,701
34,135 49,862
Creditors: Amounts Falling Due Within One Year 7 (72,482 ) (60,925 )
NET CURRENT ASSETS (LIABILITIES) (38,347 ) (11,063 )
TOTAL ASSETS LESS CURRENT LIABILITIES (35,821 ) (7,905 )
NET LIABILITIES (35,821 ) (7,905 )
CAPITAL AND RESERVES
Called up share capital 8 3 3
Profit and Loss Account (35,824 ) (7,908 )
SHAREHOLDERS' FUNDS (35,821) (7,905)
For the year ending 31 July 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs N JOSEPH
Director
26/07/2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
BJ HARDWARE LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 05045509 . The registered office is UNIT M228, TRIDENT BUSINESS CENTRE, 89 BICKERSTETH ROAD, LONDON, SW17 9SH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 1 1
Sales, marketing and distribution 1 2
2 3
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 August 2022 11,064
As at 31 July 2023 11,064
Depreciation
As at 1 August 2022 7,906
Provided during the period 632
As at 31 July 2023 8,538
Net Book Value
As at 31 July 2023 2,526
As at 1 August 2022 3,158
5. Stocks
2023 2022
£ £
Finished goods 26,808 27,909
Page 2
Page 3
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 3,369 9,880
Other debtors - 372
3,369 10,252
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 242 3,032
Other taxes and social security 680 -
Other creditors 71,560 57,893
72,482 60,925
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 3 3
9. Dividends
10. Ultimate Controlling Party
The company's ultimate controlling party are the directors by virtue of their majority ownership of the issued share capital in the company.
Page 3