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REGISTERED NUMBER: 05657314 (England and Wales)















BRIERLEY HILL BATH WAREHOUSE COMPANY
LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023






BRIERLEY HILL BATH WAREHOUSE COMPANY
LIMITED (REGISTERED NUMBER: 05657314)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BRIERLEY HILL BATH WAREHOUSE COMPANY
LIMITED

COMPANY INFORMATION
for the Year Ended 31 DECEMBER 2023







DIRECTOR: Mr A S Price





REGISTERED OFFICE: Strathmore
Shaw Lane
Albrighton
Wolverhampton
West Midlands
WV7 3DT





REGISTERED NUMBER: 05657314 (England and Wales)





ACCOUNTANTS: Wallace Crooke
Chartered Accountants
College House
St. Leonards Close
Bridgnorth
Shropshire
WV16 4EJ

BRIERLEY HILL BATH WAREHOUSE COMPANY
LIMITED (REGISTERED NUMBER: 05657314)

BALANCE SHEET
31 DECEMBER 2023

31/12/23 31/12/22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,238 3,034

CURRENT ASSETS
Stocks 5 18,200 18,550
Debtors 6 6,868 7,502
Cash at bank and in hand 5,256 4,570
30,324 30,622
CREDITORS
Amounts falling due within one year 7 23,027 15,705
NET CURRENT ASSETS 7,297 14,917
TOTAL ASSETS LESS CURRENT
LIABILITIES

9,535

17,951

CREDITORS
Amounts falling due after more than one
year

8

16,267

18,747
NET LIABILITIES (6,732 ) (796 )

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings (6,832 ) (896 )
SHAREHOLDERS' FUNDS (6,732 ) (796 )

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 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.

BRIERLEY HILL BATH WAREHOUSE COMPANY
LIMITED (REGISTERED NUMBER: 05657314)

BALANCE SHEET - 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 23 September 2024 and were signed by:





Mr A S Price - Director


BRIERLEY HILL BATH WAREHOUSE COMPANY
LIMITED (REGISTERED NUMBER: 05657314)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 DECEMBER 2023

1. STATUTORY INFORMATION

Brierley Hill Bath Warehouse Company 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.

This may not be appropriate because at 31st December 2023 the company's liabilities exceeded its assets by £6,732 (2022: £796). The Directors however believe that with the ongoing support of the company's shareholders, that it is appropriate to prepare the financial statements on the going concern basis which assumes that the company will continue in operational existence for the foreseeable future.

If the company were unable to continue in operational existence for the foreseeable future, adjustments would have to be made to reduce balance sheet values of assets to their recoverable amounts, and to provide for further liabilities that might arise, and to reclassify fixed assets and long term liabilities as current assets and liabilities.

The company's financial statements are individual entity financial statements.

The company's financial statements are presented in Sterling and all values are rounded to the nearest
pound.

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.
Plant and machinery - 25% reducing balance
Fixtures and fittings - 25% reducing balance
Motor vehicles - 25% reducing balance
Computer equipment - 25% reducing balance

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.


BRIERLEY HILL BATH WAREHOUSE COMPANY
LIMITED (REGISTERED NUMBER: 05657314)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 DECEMBER 2023

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 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 January 2023 9,174 5,784 6,625 734 22,317
Disposals - - (6,625 ) - (6,625 )
At 31 December 2023 9,174 5,784 - 734 15,692
DEPRECIATION
At 1 January 2023 6,555 5,728 6,576 424 19,283
Charge for year 655 14 - 78 747
Eliminated on disposal - - (6,576 ) - (6,576 )
At 31 December 2023 7,210 5,742 - 502 13,454
NET BOOK VALUE
At 31 December 2023 1,964 42 - 232 2,238
At 31 December 2022 2,619 56 49 310 3,034

5. STOCKS
31/12/23 31/12/22
£    £   
Stocks 18,200 18,550

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/23 31/12/22
£    £   
Trade debtors 5,144 5,732
Other debtors 1,724 1,770
6,868 7,502

BRIERLEY HILL BATH WAREHOUSE COMPANY
LIMITED (REGISTERED NUMBER: 05657314)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 DECEMBER 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/23 31/12/22
£    £   
Bank loans and overdrafts 3,105 3,105
Trade creditors 15,743 7,943
Taxation and social security 3,352 3,625
Other creditors 827 1,032
23,027 15,705

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/12/23 31/12/22
£    £   
Bank loans 16,267 18,747

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 743 3,223

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31/12/23 31/12/22
value: £    £   
100 Ordinary shares £1 100 100