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Registered number: 11172570
B&T Developments (Cumbria) Limited
ACCOUNTS
FOR THE YEAR ENDED 31/01/2024

B&T Developments (Cumbria) Limited

ACCOUNTS
FOR THEYEARENDED31/01/2024
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet2
Notes To The Accounts3
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

B&T Developments (Cumbria) Limited

BALANCE SHEET AT 31/01/2024
20242023
Notes££
FIXED ASSETS
Tangible assets310,73414,152
CURRENT ASSETS
Stock571,913603,750
Debtors597,94131,307
Cash at bank and in hand263,3547,978
933,208643,035
CREDITORS: Amounts falling due within one year6743,353468,256
NET CURRENT ASSETS189,855174,779
TOTAL ASSETS LESS CURRENT LIABILITIES200,589188,931
PROVISIONS FOR LIABILITIES AND CHARGES72,6842,689
NET ASSETS197,905186,242
CAPITAL AND RESERVES
Called up share capital8100100
Profit and loss account197,805186,142
SHAREHOLDERS' FUNDS197,905186,242
For the year ending 31/01/2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 27/08/2024 and signed on their behalf by
.............................
Mr D R Birkett
Director

B&T Developments (Cumbria) Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/01/2024
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machineryreducing balance 25%
Commercial Vehiclesreducing balance 25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
2. EMPLOYEES
20242023
No.No.
Average number of employees33

B&T Developments (Cumbria) Limited

3. TANGIBLE FIXED ASSETS
Plant and
Machinery Etc.Total
££
Cost
At 01/02/202320,19520,195
At 31/01/202420,19520,195
Depreciation
At 01/02/20236,0436,043
For the year3,4183,418
At 31/01/20249,4619,461
Net Book Amounts
At 31/01/202410,73410,734
At 31/01/202314,15214,152
4. STOCK 20242023
££
Stock comprises:
Work in progress & Stock571,913603,750
571,913603,750
5. DEBTORS 20242023
££
Amounts falling due within one year:
VAT6,41731,307
Other debtors91,524-
97,94131,307

B&T Developments (Cumbria) Limited

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20242023
££
Bank loans and overdrafts608,904-
Taxation and social security3,59641,436
Other creditors130,853426,820
743,353468,256
7. PROVISIONS FOR LIABILITIES 20242023
££
Deferred taxation2,6842,689
2,6842,689
8. SHARE CAPITAL 20242023
££
Allotted, issued and fully paid:
50 Ordinary shares of £1 each5050
50 Class B shares of £1 each5050
100100