IRIS Accounts Production v24.1.4.33 08298536 Board of Directors 1.12.22 30.11.23 30.11.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh082985362022-11-30082985362023-11-30082985362022-12-012023-11-30082985362021-11-30082985362021-12-012022-11-30082985362022-11-3008298536ns15:EnglandWales2022-12-012023-11-3008298536ns14:PoundSterling2022-12-012023-11-3008298536ns10:Director12022-12-012023-11-3008298536ns10:PrivateLimitedCompanyLtd2022-12-012023-11-3008298536ns10:SmallEntities2022-12-012023-11-3008298536ns10:AuditExemptWithAccountantsReport2022-12-012023-11-3008298536ns10:SmallCompaniesRegimeForDirectorsReport2022-12-012023-11-3008298536ns10:SmallCompaniesRegimeForAccounts2022-12-012023-11-3008298536ns10:FullAccounts2022-12-012023-11-3008298536ns10:Director22022-12-012023-11-3008298536ns10:RegisteredOffice2022-12-012023-11-3008298536ns5:CurrentFinancialInstruments2023-11-3008298536ns5:CurrentFinancialInstruments2022-11-3008298536ns5:Non-currentFinancialInstruments2023-11-3008298536ns5:Non-currentFinancialInstruments2022-11-3008298536ns5:ShareCapital2023-11-3008298536ns5:ShareCapital2022-11-3008298536ns5:RetainedEarningsAccumulatedLosses2023-11-3008298536ns5:RetainedEarningsAccumulatedLosses2022-11-3008298536ns5:PlantMachinery2022-12-012023-11-3008298536ns5:PlantMachinery2022-11-3008298536ns5:PlantMachinery2023-11-3008298536ns5:PlantMachinery2022-11-3008298536ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2022-11-3008298536ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2022-12-012023-11-3008298536ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-11-3008298536ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2022-11-3008298536ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-11-3008298536ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-11-30082985361ns10:Director12022-11-30082985361ns10:Director12021-11-30082985361ns10:Director12022-12-012023-11-30082985361ns10:Director12021-12-012022-11-30082985361ns10:Director12023-11-30082985361ns10:Director12022-11-30
REGISTERED NUMBER: 08298536 (England and Wales)








UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

BPG CONTRACTORS LIMITED

BPG CONTRACTORS LIMITED (REGISTERED NUMBER: 08298536)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 8

BPG CONTRACTORS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTORS: Mrs E L Winston
B Winston





REGISTERED OFFICE: Riversvale Farm
Knott Lanes
Oldham
OL8 3JD





REGISTERED NUMBER: 08298536 (England and Wales)





ACCOUNTANTS: Jane Cooksey Limited
15/16 Boarshurst Bus. Park,
Boarshurst Lane, Greenfield
Oldham
Lancashire
OL3 7ER

BPG CONTRACTORS LIMITED (REGISTERED NUMBER: 08298536)

BALANCE SHEET
30 NOVEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 97,888 132,118

CURRENT ASSETS
Stocks 33,802 33,133
Debtors 5 96,666 89,505
Cash at bank 23,396 37,629
153,864 160,267
CREDITORS
Amounts falling due within one year 6 124,910 121,262
NET CURRENT ASSETS 28,954 39,005
TOTAL ASSETS LESS CURRENT
LIABILITIES

126,842

171,123

CREDITORS
Amounts falling due after more than one
year

7

(50,298

)

(82,314

)

PROVISIONS FOR LIABILITIES (13,882 ) (16,540 )
NET ASSETS 62,662 72,269

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 62,660 72,267
SHAREHOLDERS' FUNDS 62,662 72,269

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

BPG CONTRACTORS LIMITED (REGISTERED NUMBER: 08298536)

BALANCE SHEET - continued
30 NOVEMBER 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 August 2024 and were signed on its behalf by:





B Winston - Director


BPG CONTRACTORS LIMITED (REGISTERED NUMBER: 08298536)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1. STATUTORY INFORMATION

BPG Contractors Limited 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.

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 - 20% on cost

Stocks
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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

BPG CONTRACTORS LIMITED (REGISTERED NUMBER: 08298536)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

2. ACCOUNTING POLICIES - continued

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 3 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2022 269,798
Additions 23,949
Disposals (22,055 )
At 30 November 2023 271,692
DEPRECIATION
At 1 December 2022 137,680
Charge for year 49,721
Eliminated on disposal (13,597 )
At 30 November 2023 173,804
NET BOOK VALUE
At 30 November 2023 97,888
At 30 November 2022 132,118

BPG CONTRACTORS LIMITED (REGISTERED NUMBER: 08298536)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

4. TANGIBLE FIXED ASSETS - continued

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

Plant and
machinery
etc
£   
COST
At 1 December 2022
and 30 November 2023 121,680
DEPRECIATION
At 1 December 2022 50,302
Charge for year 24,336
At 30 November 2023 74,638
NET BOOK VALUE
At 30 November 2023 47,042
At 30 November 2022 71,378

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 27,487 22,998
Other debtors 69,179 66,507
96,666 89,505

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts 21,437 22,016
Trade creditors 20,932 28,977
Taxation and social security 43,162 17,917
Other creditors 29,379 42,352
124,910 121,262

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 16,667 26,667
Hire purchase contracts 33,631 55,647
50,298 82,314

BPG CONTRACTORS LIMITED (REGISTERED NUMBER: 08298536)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2023 and 30 November 2022:

2023 2022
£    £   
B Winston
Balance outstanding at start of year - -
Amounts advanced 7,376 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 7,376 -

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
BPG CONTRACTORS LIMITED

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 BPG Contractors Limited for the year ended 30 November 2023 which comprise the Income Statement, 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of BPG Contractors Limited, 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 BPG Contractors Limited and state those matters that we have agreed to state to the Board of Directors of BPG Contractors Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that BPG Contractors Limited 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 BPG Contractors Limited. You consider that BPG Contractors Limited 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 BPG Contractors Limited. 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.






Jane Cooksey Limited
15/16 Boarshurst Bus. Park,
Boarshurst Lane, Greenfield
Oldham
Lancashire
OL3 7ER


16 August 2024