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REGISTERED NUMBER: 10086720 (England and Wales)



















Unaudited Financial Statements

for the Year Ended 31 March 2024

for

Bentley-Middleton Electrical (BME)
Limited

Bentley-Middleton Electrical (BME)
Limited (Registered number: 10086720)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Bentley-Middleton Electrical (BME)
Limited

Company Information
for the Year Ended 31 March 2024







DIRECTOR: B T Middleton





REGISTERED OFFICE: Powers Farm
Cranham Road
Little Waltham
Chelmsford
Essex
CM3 3NB





REGISTERED NUMBER: 10086720 (England and Wales)





ACCOUNTANTS: APT
44 The Pantiles
Tunbridge Wells
Kent
TN2 5TN

Bentley-Middleton Electrical (BME)
Limited (Registered number: 10086720)

Balance Sheet
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 9,497 821

CURRENT ASSETS
Debtors 5 14,896 22,194
Cash at bank 6,081 22,784
20,977 44,978
CREDITORS
Amounts falling due within one year 6 21,844 35,524
NET CURRENT (LIABILITIES)/ASSETS (867 ) 9,454
TOTAL ASSETS LESS CURRENT
LIABILITIES

8,630

10,275

CREDITORS
Amounts falling due after more than one year 7 (6,766 ) (10,175 )

PROVISIONS FOR LIABILITIES (1,700 ) -
NET ASSETS 164 100

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 64 -
SHAREHOLDERS' FUNDS 164 100

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 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.

Bentley-Middleton Electrical (BME)
Limited (Registered number: 10086720)

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.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 October 2024 and were signed by:





B T Middleton - Director


Bentley-Middleton Electrical (BME)
Limited (Registered number: 10086720)

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


1. STATUTORY INFORMATION

Bentley-Middleton Electrical (BME) 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.

The functional and presentational currency of the company is pounds sterling. Monetary amounts in these financial statements are rounded to the nearest £1, except where otherwise indicated.

Significant judgements and estimates
Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% on cost

Financial instruments
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


Bentley-Middleton Electrical (BME)
Limited (Registered number: 10086720)

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.

Provision for liabilities
Provisions are recognised when the company has a present obligation (legal or constructive) as a result of a past event, it is probable that the company will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

Dividends
Dividends are recognised as liabilities once they are no longer at the discretion of the company.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

Bentley-Middleton Electrical (BME)
Limited (Registered number: 10086720)

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


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023 916
Additions 9,200
At 31 March 2024 10,116
DEPRECIATION
At 1 April 2023 95
Charge for year 524
At 31 March 2024 619
NET BOOK VALUE
At 31 March 2024 9,497
At 31 March 2023 821

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 12,572 20,730
Other debtors 2,324 1,464
14,896 22,194

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 3,405 3,321
Trade creditors 2,370 3,246
Taxation and social security 1,945 7,725
Other creditors 14,124 21,232
21,844 35,524

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 6,766 10,175

Bentley-Middleton Electrical (BME)
Limited (Registered number: 10086720)

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


8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 10,171 13,496