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REGISTERED NUMBER: 09646992 (England and Wales)







Unaudited Financial Statements

for the Year Ended 30 June 2024

for

Bristol Conservatory Upgrades Limited

Bristol Conservatory Upgrades Limited (Registered number: 09646992)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Bristol Conservatory Upgrades Limited

Company Information
for the Year Ended 30 June 2024







DIRECTOR: E J Fisher





REGISTERED OFFICE: 3 Lysaght Avenue
Newport
NP19 4AH





REGISTERED NUMBER: 09646992 (England and Wales)





ACCOUNTANTS: Reed & Co Accountants Limited
Marralomeda
Westward Road
Bristol
Avon
BS13 8DA

Bristol Conservatory Upgrades Limited (Registered number: 09646992)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 162,529 165,859

CURRENT ASSETS
Stocks 11,975 -
Debtors 5 112,055 47,691
Cash at bank 104,842 63,721
228,872 111,412
CREDITORS
Amounts falling due within one year 6 111,171 52,039
NET CURRENT ASSETS 117,701 59,373
TOTAL ASSETS LESS CURRENT
LIABILITIES

280,230

225,232

CREDITORS
Amounts falling due after more than one
year

7

10,000

30,000
NET ASSETS 270,230 195,232

Bristol Conservatory Upgrades Limited (Registered number: 09646992)

Balance Sheet - continued
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 270,229 195,231
270,230 195,232

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 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 19 September 2024 and were signed by:





E J Fisher - Director


Bristol Conservatory Upgrades Limited (Registered number: 09646992)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Bristol Conservatory Upgrades 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
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.


Bristol Conservatory Upgrades Limited (Registered number: 09646992)

Notes to the Financial Statements - continued
for the Year Ended 30 June 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.

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 5 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 July 2023
and 30 June 2024 149,212 41,959 191,171
DEPRECIATION
At 1 July 2023 - 25,312 25,312
Charge for year - 3,330 3,330
At 30 June 2024 - 28,642 28,642
NET BOOK VALUE
At 30 June 2024 149,212 13,317 162,529
At 30 June 2023 149,212 16,647 165,859

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Other debtors 112,055 47,691

Bristol Conservatory Upgrades Limited (Registered number: 09646992)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans and overdrafts 10,000 -
Trade creditors 2 1
Taxation and social security 99,969 50,038
Other creditors 1,200 2,000
111,171 52,039

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.6.24 30.6.23
£    £   
Bank loans 10,000 30,000

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year the company entered into the following transactions with the directors:

E Fisher20242023

Dividends paid30,20050,000

Capital withdrawn45,4433,327

Capital introduced--

At the year end the amount due from the director was £68,436 (2023 - £22,993).

This was repaid within 9 months of the year end.