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REGISTERED NUMBER: 02622761 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2023

for

B.D.R. Micro Instruments Limited

B.D.R. Micro Instruments Limited (Registered number: 02622761)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


B.D.R. Micro Instruments Limited

Company Information
for the Year Ended 31 August 2023







DIRECTOR: M P Kircher





SECRETARY: Mrs D Kircher





REGISTERED OFFICE: Church Street
Great Baddow
Chelmsford
Essex
CM2 7JW





REGISTERED NUMBER: 02622761 (England and Wales)





ACCOUNTANTS: Townsend & Co Accountants Limited
Office 3
Kings Head Centre
38 High Street
Maldon
Essex
CM9 5PN

B.D.R. Micro Instruments Limited (Registered number: 02622761)

Balance Sheet
31 August 2023

31.8.23 31.8.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 79,847 83,471

CURRENT ASSETS
Stocks 2,806 2,102
Debtors 5 158,073 200,274
Cash at bank and in hand 1,777,419 813,929
1,938,298 1,016,305
CREDITORS
Amounts falling due within one year 6 1,838,989 879,318
NET CURRENT ASSETS 99,309 136,987
TOTAL ASSETS LESS CURRENT
LIABILITIES

179,156

220,458

CAPITAL AND RESERVES
Called up share capital 66 66
Retained earnings 179,090 220,392
SHAREHOLDERS' FUNDS 179,156 220,458

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.

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 30 August 2024 and were signed by:



M P Kircher - Director



P Bryant - Director


B.D.R. Micro Instruments Limited (Registered number: 02622761)

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

1. STATUTORY INFORMATION

B.D.R. Micro Instruments 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.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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 11 (2022 - 11 ) .

B.D.R. Micro Instruments Limited (Registered number: 02622761)

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2022 1,102,146
Additions 2,330
At 31 August 2023 1,104,476
DEPRECIATION
At 1 September 2022 1,018,675
Charge for year 5,954
At 31 August 2023 1,024,629
NET BOOK VALUE
At 31 August 2023 79,847
At 31 August 2022 83,471

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Trade debtors 158,073 200,274

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Bank loans and overdrafts 30,833 39,863
Trade creditors 53,697 29,647
Amounts owed to group undertakings 1,716,776 771,775
Taxation and social security 32,066 32,657
Other creditors 5,617 5,376
1,838,989 879,318