2022-12-012023-11-302023-11-30false01958676BISDEN BOILER COMPANY (1985) 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BISDEN BOILER COMPANY (1985) LIMITED

Registered Number
01958676
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

BISDEN BOILER COMPANY (1985) LIMITED
Company Information
for the year from 1 December 2022 to 30 November 2023

Directors

BISSETT, James Anthony
BUCKENHAM, David Graham
EDWARDS, Ian
MCKAY, Jonathan Mark Alexander

Company Secretary

EDWARDS, Ian

Registered Address

7 Riverside Business Park
Lyon Road
Merton
SW19 2RL

Registered Number

01958676 (England and Wales)
BISDEN BOILER COMPANY (1985) LIMITED
Statement of Financial Position
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets391,671118,101
Investments422
91,673118,103
Current assets
Stocks59,64323,705
Debtors6561,239603,231
Cash at bank and on hand250,922309,430
821,804936,366
Creditors amounts falling due within one year7(348,300)(417,076)
Net current assets (liabilities)473,504519,290
Total assets less current liabilities565,177637,393
Creditors amounts falling due after one year8(2,893)(13,098)
Provisions for liabilities10(8,615)(13,954)
Net assets553,669610,341
Capital and reserves
Called up share capital181181
Share premium29,91929,919
Profit and loss account523,569580,241
Shareholders' funds553,669610,341
The financial statements were approved and authorised for issue by the Board of Directors on 8 August 2024, and are signed on its behalf by:
EDWARDS, Ian
Director
Registered Company No. 01958676
BISDEN BOILER COMPANY (1985) LIMITED
Notes to the Financial Statements
for the year ended 30 November 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Fixtures and fittings25
Vehicles25
Office Equipment25
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year1518
3.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 December 2296,975276,09123,38315,089411,538
Additions2,578-1,1546204,352
Disposals-(10,700)--(10,700)
At 30 November 2399,553265,39124,53715,709405,190
Depreciation and impairment
At 01 December 2287,294173,63822,5259,980293,437
Charge for year3,06525,5575031,43230,557
On disposals-(10,475)--(10,475)
At 30 November 2390,359188,72023,02811,412313,519
Net book value
At 30 November 239,19476,6711,5094,29791,671
At 30 November 229,681102,4538585,109118,101
4.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
At 01 December 2222
At 30 November 2322
Net book value
At 30 November 2322
At 30 November 2222

Notes

1Investments in group undertakings and participating interests
5.Stocks

2023

2022

££
Other stocks9,64323,705
Total9,64323,705
6.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables506,074564,648
Other debtors55,16538,583
Total561,239603,231
7.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables99,63057,870
Taxation and social security229,548256,222
Finance lease and HP contracts10,20519,651
Other creditors8,91783,333
Total348,300417,076
8.Creditors: amounts due after one year

2023

2022

££
Other creditors2,89313,098
Total2,89313,098
9.Obligations under finance leases

2023

2022

££
Finance lease and HP contracts2,89313,098
10.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)8,61513,954
Total8,61513,954
11.Related party transactions
During the year the company was charged rent of £30,960 (2022 - £30,100) on normal commercial terms by the directors J A Bissett. At the Balance Sheet date the amount outstanding was £nil (2022 - £nil).
12.Further information regarding the company's financial position
The company has entered into mortgage debenture with National Westminster Bank PLC by way of a specific equitable charges over all freehold and leasehold properties. The company has entered into mortgage charge with Legal and General Assurance Society Ltd by way of charge over all that freehold property shortly known as unit 7 Lyon Road Business Centre, Merton, London, SW19.