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Registered Number: 06066578
England & Northern Ireland

 

 

 

B&S REFRACTORY LININGS LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 February 2023

End date: 31 January 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 92,946    56,964 
92,946    56,964 
Current assets      
Debtors 4 22,911    21,419 
Cash at bank and in hand 122,047    180,716 
144,958    202,135 
Creditors: amount falling due within one year 5 (74,389)   (43,672)
Net current assets 70,569    158,463 
 
Total assets less current liabilities 163,515    215,427 
Creditors: amount falling due after more than one year 6 (17,500)   (27,500)
Provisions for liabilities 7 (226)   (226)
Net assets 145,789    187,701 
 

Capital and reserves
     
Called up share capital 2    3 
Profit and loss account 145,787    187,698 
Shareholders' funds 145,789    187,701 
 


For the year ended 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 28 October 2024 and were signed on its behalf by:


-------------------------------
Paul Blinkhorn
Director
1
General Information
B&S Refractory Linings Ltd is a private company, limited by shares, registered in England & Northern Ireland, registration number 06066578, registration address 7 Chiltern Road, Culcheth, Cheshire, WA3 4LF.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 15 Reducing Balance
Motor Vehicles 25 Reducing Balance
Fixtures and Fittings 15 Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 3 (2023 : 3).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 February 2023 48,547    82,476    8,013    566    139,602 
Additions 4,681    50,374        55,055 
Disposals   (28,244)       (28,244)
At 31 January 2024 53,228    104,606    8,013    566    166,413 
Depreciation
At 01 February 2023 31,161    45,813    5,494    170    82,638 
Charge for year 4,221    9,260    357    106    13,944 
On disposals   (23,115)       (23,115)
At 31 January 2024 35,382    31,958    5,851    276    73,467 
Net book values
Closing balance as at 31 January 2024 17,846    72,648    2,162    290    92,946 
Opening balance as at 01 February 2023 17,386    36,663    2,519    396    56,964 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 10,466    10,466 
Prepayments & Accrued Income 4,189    6,765 
VAT 8,256    4,188 
22,911    21,419 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 21    59 
Bank Loans & Overdrafts 10,000    10,000 
Corporation Tax 7,323    11,254 
PAYE & Social Security 908    3,837 
Accrued Expenses 720    1,589 
Wages & Salaries Control Account (125)   (109)
Subcontractor Control Account 1,120    1,838 
Directors' Current Accounts 54,422    15,204 
74,389    43,672 

6.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 17,500    27,500 
17,500    27,500 

7.

Provisions for liabilities

2024
£
  2023
£
Pension Provisions 226    226 
226    226 

2