BrightAccountsProduction v1.0.0 v1.0.0 2023-04-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company is that of building maintainance and construction. 26 July 2024 04646081 2024-03-31 04646081 2023-03-31 04646081 2022-03-31 04646081 2023-04-01 2024-03-31 04646081 2022-04-01 2023-03-31 04646081 uk-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 04646081 uk-curr:PoundSterling 2023-04-01 2024-03-31 04646081 uk-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 04646081 uk-bus:AbridgedAccounts 2023-04-01 2024-03-31 04646081 uk-core:ShareCapital 2024-03-31 04646081 uk-core:ShareCapital 2023-03-31 04646081 uk-core:RetainedEarningsAccumulatedLosses 2024-03-31 04646081 uk-core:RetainedEarningsAccumulatedLosses 2023-03-31 04646081 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-03-31 04646081 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2023-03-31 04646081 uk-bus:FRS102 2023-04-01 2024-03-31 04646081 uk-core:PlantMachinery 2023-04-01 2024-03-31 04646081 uk-core:FurnitureFittingsToolsEquipment 2023-04-01 2024-03-31 04646081 uk-core:MotorVehicles 2023-04-01 2024-03-31 04646081 2023-04-01 2024-03-31 04646081 uk-bus:CompanySecretaryDirector1 2023-04-01 2024-03-31 04646081 uk-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 xbrli:pure iso4217:GBP xbrli:shares
 
 
 
Buckler Environmental Services Ltd
 
Abridged Unaudited Financial Statements
 
for the financial year ended 31 March 2024



Buckler Environmental Services Ltd
Company Registration Number: 04646081
ABRIDGED BALANCE SHEET
as at 31 March 2024

2024 2023
Notes £ £
 
Fixed Assets
Tangible assets 4 134,623 143,377
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Current Assets
Stocks 11,000 11,000
Debtors 563,106 237,046
Cash and cash equivalents 1,068,630 963,005
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1,642,736 1,211,051
───────── ─────────
Creditors: amounts falling due within one year (813,866) (549,572)
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Net Current Assets 828,870 661,479
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Total Assets less Current Liabilities 963,493 804,856
 
Creditors:
amounts falling due after more than one year (135,080) (169,897)
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Net Assets 828,413 634,959
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Capital and Reserves
Called up share capital 4 4
Retained earnings 828,409 634,955
───────── ─────────
Shareholders' Funds 828,413 634,959
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The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).
           
All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.
           
The company has taken advantage of the exemption under section 444 not to file the Abridged Profit and Loss Account and Directors' Report.
For the financial year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
           
The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
           
The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.
           
Approved by the Board and authorised for issue on 26 July 2024 and signed on its behalf by
           
           
________________________________          
Mr S M A Fresle          
Director          
           



Buckler Environmental Services Ltd
NOTES TO THE ABRIDGED FINANCIAL STATEMENTS
for the financial year ended 31 March 2024

   
1. General Information
 
Buckler Environmental Services Ltd is a company limited by shares incorporated in the United Kingdom.
         
2. Summary of Significant Accounting Policies
 
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
 
Statement of compliance
The financial statements of the company for the year ended 31 March 2024 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
 
Basis of preparation
The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
 
Turnover
Turnover represents the total invoice value, excluding value added tax, of sales made during the year.
 
Tangible assets and depreciation
Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
 
  Plant and machinery - 15% reducing balance
  Fixtures, fittings and equipment - 25% reducing balance
  Motor vehicles - 25% reducing balance
 
The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
 
Stocks
Stocks are valued at the lower of cost and net realisable value.  Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition.  Full provision is made for obsolete and slow moving items.  Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
 
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
 
Borrowing costs
Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
 
Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
 
Employee benefits
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.
 
Taxation
Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.
 
Pensions
The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company. Annual contributions payable to the company's pension scheme are charged to the Profit and Loss Account in the period to which they relate.
       
3. Employees
 
The average monthly number of employees, including directors, during the financial year was 8, (2023 - 15).
 
  2024 2023
  Number Number
 
Directors 2 2
Employees 20 13
  ───────── ─────────
  22 15
  ═════════ ═════════
           
4. Tangible assets
  Plant and Fixtures, Motor Total
  machinery fittings and vehicles  
    equipment    
  £ £ £ £
Cost
At 1 April 2023 4,269 119,809 122,616 246,694
Additions - 12,666 - 12,666
Disposals - - (12,555) (12,555)
  ───────── ───────── ───────── ─────────
At 31 March 2024 4,269 132,475 110,061 246,805
  ───────── ───────── ───────── ─────────
Depreciation
At 1 April 2023 3,582 65,328 34,407 103,317
Charge for the financial year 103 10,072 9,988 20,163
On disposals - - (11,298) (11,298)
  ───────── ───────── ───────── ─────────
At 31 March 2024 3,685 75,400 33,097 112,182
  ───────── ───────── ───────── ─────────
Net book value
At 31 March 2024 584 57,075 76,964 134,623
  ═════════ ═════════ ═════════ ═════════
At 31 March 2023 687 54,481 88,209 143,377
  ═════════ ═════════ ═════════ ═════════