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REGISTERED NUMBER: 04365341 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2023

for

Bishop Pipe Freezing Limited
T/A
Bishop Group Services

Bishop Pipe Freezing Limited (Registered number: 04365341)
T/A Bishop Group Services






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Bishop Pipe Freezing Limited
T/A Bishop Group Services

Company Information
for the Year Ended 31 August 2023







DIRECTOR: C W Bishop





REGISTERED OFFICE: 183-185 Sunningvale Avenue
Biggin Hill
Westerham
Kent
TN16 3TL





REGISTERED NUMBER: 04365341 (England and Wales)





ACCOUNTANTS: CWF & Partners Ltd
Chartered Accountants
67 Westow Street
Upper Norwood
London
SE19 3RW

Bishop Pipe Freezing Limited (Registered number: 04365341)
T/A Bishop Group Services

Balance Sheet
31 August 2023

31.8.23 31.8.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 - -
Tangible assets 6 37,506 34,594
37,506 34,594

CURRENT ASSETS
Stocks 88,932 30,750
Debtors 7 32,420 20,088
Cash at bank 58,337 4,094
179,689 54,932
CREDITORS
Amounts falling due within one year 8 476,797 405,982
NET CURRENT LIABILITIES (297,108 ) (351,050 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(259,602

)

(316,456

)

CREDITORS
Amounts falling due after more than one
year

9

12,956

19,433
NET LIABILITIES (272,558 ) (335,889 )

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (272,559 ) (335,890 )
SHAREHOLDERS' FUNDS (272,558 ) (335,889 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Bishop Pipe Freezing Limited (Registered number: 04365341)
T/A Bishop Group Services

Balance Sheet - continued
31 August 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 director and authorised for issue on 28 August 2024 and were signed by:





C W Bishop - Director


Bishop Pipe Freezing Limited (Registered number: 04365341)
T/A Bishop Group Services

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

1. STATUTORY INFORMATION

Bishop Pipe Freezing 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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. These are the first set of financial statements prepared in accordance with FRS 102. There were no transition adjustments.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Income is recognised during the year when the company provides goods and services

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - not provided
Computer equipment - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

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.


Bishop Pipe Freezing Limited (Registered number: 04365341)
T/A Bishop Group Services

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

3. ACCOUNTING POLICIES - continued
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.

Going concern
The company balance sheet shows that liabilities exceed assets by £272,558 ( 2022: £335,889). The company's operations have been funded by loans from the director and other creditors who have undertaken not to withdraw their support until the company is able to fund its own operations from realised profits.For this reason the director considers it appropriate to prepare these accounts on a going concern basis..

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 2 ) .

5. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2022
and 31 August 2023 12,000
AMORTISATION
At 1 September 2022
and 31 August 2023 12,000
NET BOOK VALUE
At 31 August 2023 -
At 31 August 2022 -

Bishop Pipe Freezing Limited (Registered number: 04365341)
T/A Bishop Group Services

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

6. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2022 38,540
Additions 3,100
At 31 August 2023 41,640
DEPRECIATION
At 1 September 2022 3,946
Charge for year 188
At 31 August 2023 4,134
NET BOOK VALUE
At 31 August 2023 37,506
At 31 August 2022 34,594

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Trade debtors 31,420 19,088
Other debtors 1,000 1,000
32,420 20,088

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Bank loans and overdrafts 5,984 5,344
Trade creditors 53,725 32,925
Taxation and social security 699 1,716
Other creditors 416,389 365,997
476,797 405,982

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.23 31.8.22
£    £   
Bank loans 12,956 19,433