IRIS Accounts Production v24.2.0.383 09899218 director 1.1.23 31.12.23 31.12.23 0 0 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh098992182022-12-31098992182023-12-31098992182023-01-012023-12-31098992182021-12-31098992182022-01-012022-12-31098992182022-12-3109899218ns15:EnglandWales2023-01-012023-12-3109899218ns14:PoundSterling2023-01-012023-12-3109899218ns10:Director12023-01-012023-12-3109899218ns10:PrivateLimitedCompanyLtd2023-01-012023-12-3109899218ns10:SmallEntities2023-01-012023-12-3109899218ns10:AuditExempt-NoAccountantsReport2023-01-012023-12-3109899218ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3109899218ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-3109899218ns10:FullAccounts2023-01-012023-12-3109899218ns10:OrdinaryShareClass12023-01-012023-12-3109899218ns10:RegisteredOffice2023-01-012023-12-3109899218ns5:CurrentFinancialInstruments2023-12-3109899218ns5:CurrentFinancialInstruments2022-12-3109899218ns5:ShareCapital2023-12-3109899218ns5:ShareCapital2022-12-3109899218ns5:RetainedEarningsAccumulatedLosses2023-12-3109899218ns5:RetainedEarningsAccumulatedLosses2022-12-3109899218ns5:PlantMachinery2023-01-012023-12-3109899218ns5:PlantMachinery2022-12-3109899218ns5:PlantMachinery2023-12-3109899218ns5:PlantMachinery2022-12-3109899218ns5:WithinOneYearns5:CurrentFinancialInstruments2023-12-3109899218ns5:WithinOneYearns5:CurrentFinancialInstruments2022-12-3109899218ns10:OrdinaryShareClass12023-12-31
REGISTERED NUMBER: 09899218 (England and Wales)




UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

BS KOETZ LTD

BS KOETZ LTD (REGISTERED NUMBER: 09899218)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


BS KOETZ LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTOR: Dr B S Koetz





REGISTERED OFFICE: 13 Foresters
Water End
High Wycombe
Buckinghamshire
HP14 3XQ





REGISTERED NUMBER: 09899218 (England and Wales)





ACCOUNTANTS: Brookes Stephens
New Media House
Davidson Road
Lichfield
Staffordshire
WS14 9DZ

BS KOETZ LTD (REGISTERED NUMBER: 09899218)

STATEMENT OF FINANCIAL POSITION
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
Fixed assets
Tangible assets 5 1,315 1,753

Current assets
Debtors 6 12,492 785
Cash at bank 197,949 190,123
210,441 190,908
Creditors
Amounts falling due within one year 7 16,599 9,883
Net current assets 193,842 181,025
Total assets less current liabilities 195,157 182,778

Provisions for liabilities 250 333
Net assets 194,907 182,445

Capital and reserves
Called up share capital 8 100 100
Retained earnings 194,807 182,345
Shareholders' funds 194,907 182,445

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

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

The director acknowledges her 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.

BS KOETZ LTD (REGISTERED NUMBER: 09899218)

STATEMENT OF FINANCIAL POSITION - continued
31 DECEMBER 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 19 September 2024 and were signed by:





Dr B S Koetz - Director


BS KOETZ LTD (REGISTERED NUMBER: 09899218)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023


1. STATUTORY INFORMATION

BS Koetz Ltd 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.

3. ACCOUNTING POLICIES

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

Turnover
Turnover represents net invoiced goods and services, excluding value added tax.

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 etc - 25% on reducing balance

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

4. EMPLOYEES AND DIRECTORS

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

BS KOETZ LTD (REGISTERED NUMBER: 09899218)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023
and 31 December 2023 5,260
DEPRECIATION
At 1 January 2023 3,507
Charge for year 438
At 31 December 2023 3,945
NET BOOK VALUE
At 31 December 2023 1,315
At 31 December 2022 1,753

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 11,526 -
Other debtors 966 785
12,492 785

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors - 335
Taxation and social security 10,249 2,880
Other creditors 6,350 6,668
16,599 9,883

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

9. RELATED PARTY DISCLOSURES

During the year, total dividends of £9,250 (2022 - £9,000) were paid to the director .

At the year end, the company owed the director £5,450 (2022: £5,768). This loan is interest free and repayable on demand.