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REGISTERED NUMBER: 06088964 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

BPH ENGINEERING SERVICES LIMITED

BPH ENGINEERING SERVICES LIMITED (Registered number: 06088964)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Abridged Balance Sheet 1

Notes to the Financial Statements 3


BPH ENGINEERING SERVICES LIMITED (Registered number: 06088964)

Abridged Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 2,783 1,540
Tangible assets 5 100,340 117,630
103,123 119,170

CURRENT ASSETS
Stocks 83,702 87,808
Debtors 221,845 280,047
Cash at bank 14,712 1,141
320,259 368,996
CREDITORS
Amounts falling due within one year 200,609 328,428
NET CURRENT ASSETS 119,650 40,568
TOTAL ASSETS LESS CURRENT
LIABILITIES

222,773

159,738

CREDITORS
Amounts falling due after more than one
year

(46,250

)

(74,557

)

PROVISIONS FOR LIABILITIES (18,227 ) -
NET ASSETS 158,296 85,181

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 158,286 85,171
158,296 85,181

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

BPH ENGINEERING SERVICES LIMITED (Registered number: 06088964)

Abridged Balance Sheet - continued
31 March 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 March 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 17 June 2024 and were signed on its behalf by:





Mr K L Palfreyman - Director


BPH ENGINEERING SERVICES LIMITED (Registered number: 06088964)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

BPH ENGINEERING SERVICES LIMITED is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 06088964

Registered office: 86 Holywell Road
Sheffield
South Yorkshire
S4 8AS

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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

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.

Computer software is being amortised evenly over its estimated useful life of three years.

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 - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 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.


BPH ENGINEERING SERVICES LIMITED (Registered number: 06088964)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

2. 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.

Hire purchase and leasing commitments
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 9 (2023 - 10 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2023 82,310
Additions 3,020
At 31 March 2024 85,330
AMORTISATION
At 1 April 2023 80,770
Amortisation for year 1,777
At 31 March 2024 82,547
NET BOOK VALUE

At 31 March 2024 2,783
At 31 March 2023 1,540

BPH ENGINEERING SERVICES LIMITED (Registered number: 06088964)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2023 440,801
Additions 875
At 31 March 2024 441,676
DEPRECIATION
At 1 April 2023 323,171
Charge for year 18,165
At 31 March 2024 341,336
NET BOOK VALUE
At 31 March 2024 100,340
At 31 March 2023 117,630