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REGISTERED NUMBER: 04522353 (England and Wales)








UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

BN MECHANICAL SERVICES LIMITED

BN MECHANICAL SERVICES LIMITED (REGISTERED NUMBER: 04522353)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BN MECHANICAL SERVICES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTOR: B T Newlove





REGISTERED OFFICE: Blacksmiths House
2 Eastlands Road
Tibthorpe
Driffield
East Yorkshire
YO25 9LD





REGISTERED NUMBER: 04522353 (England and Wales)





ACCOUNTANTS: Jackson Robson Licence
Chartered Accountants
33-35 Exchange Street
Driffield
East Yorkshire
YO25 6LL

BN MECHANICAL SERVICES LIMITED (REGISTERED NUMBER: 04522353)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 14,531 11,470
14,531 11,470

CURRENT ASSETS
Stocks 1,450 28,550
Debtors 6 1,199 2,416
Cash at bank 53,699 51,460
56,348 82,426
CREDITORS
Amounts falling due within one year 7 46,963 42,907
NET CURRENT ASSETS 9,385 39,519
TOTAL ASSETS LESS CURRENT
LIABILITIES

23,916

50,989

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 23,915 50,988
SHAREHOLDERS' FUNDS 23,916 50,989

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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 22 November 2024 and were signed by:



B T Newlove - Director


BN MECHANICAL SERVICES LIMITED (REGISTERED NUMBER: 04522353)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

BN Mechanical Services 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.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2007, was amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 4% on cost
Tools & equipment - 20% on reducing balance
Motor vehicles - 25% on 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.

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.

3. EMPLOYEES AND DIRECTORS

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

BN MECHANICAL SERVICES LIMITED (REGISTERED NUMBER: 04522353)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 30 September 2024 4,750
AMORTISATION
At 1 October 2023
and 30 September 2024 4,750
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 -

5. TANGIBLE FIXED ASSETS
Improvements
to Tools & Motor
property equipment vehicles Totals
£    £    £    £   
COST
At 1 October 2023 8,966 19,136 510 28,612
Additions - 7,169 - 7,169
Disposals (670 ) (9,641 ) - (10,311 )
At 30 September 2024 8,296 16,664 510 25,470
DEPRECIATION
At 1 October 2023 2,629 14,215 298 17,142
Charge for year 331 2,199 53 2,583
Eliminated on disposal (241 ) (8,545 ) - (8,786 )
At 30 September 2024 2,719 7,869 351 10,939
NET BOOK VALUE
At 30 September 2024 5,577 8,795 159 14,531
At 30 September 2023 6,337 4,921 212 11,470

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 2,311
Other debtors 1,199 105
1,199 2,416

BN MECHANICAL SERVICES LIMITED (REGISTERED NUMBER: 04522353)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 223 1,256
Taxation and social security - 7,350
Other creditors 46,740 34,301
46,963 42,907

8. ULTIMATE CONTROLLING PARTY

The controlling party is B T Newlove.

The ultimate controlling party is B T Newlove.