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REGISTERED NUMBER: 08527494 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

B & A HANDLING LIMITED

B & A HANDLING LIMITED (REGISTERED NUMBER: 08527494)

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


B & A HANDLING LIMITED

COMPANY INFORMATION
for the Year Ended 31 March 2024







DIRECTORS: L J Smales
R A Smales





REGISTERED OFFICE: Beckside Court
Annie Reed Road
Beverley
East Yorkshire
HU17 0LF





REGISTERED NUMBER: 08527494 (England and Wales)





ACCOUNTANTS: Sowerby
Chartered Accountants
Beckside Court
Annie Reed Road
Beverley
East Yorkshire
HU17 0LF

B & A HANDLING LIMITED (REGISTERED NUMBER: 08527494)

BALANCE SHEET
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 108,535 140,737

CURRENT ASSETS
Debtors 5 20,218 26,083
Cash at bank 395 3,769
20,613 29,852
CREDITORS
Amounts falling due within one year 6 57,051 80,431
NET CURRENT LIABILITIES (36,438 ) (50,579 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

72,097

90,158

CREDITORS
Amounts falling due after more than one year 7 (44,141 ) (48,991 )

PROVISIONS FOR LIABILITIES (21,707 ) -
NET ASSETS 6,249 41,167

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 6,247 41,165
SHAREHOLDERS' FUNDS 6,249 41,167

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 directors acknowledge their 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.

B & A HANDLING LIMITED (REGISTERED NUMBER: 08527494)

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 December 2024 and were signed on its behalf by:





R A Smales - Director


B & A HANDLING LIMITED (REGISTERED NUMBER: 08527494)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2024


1. STATUTORY INFORMATION

B & A Handling Limited is a private company limited by shares and incorporated and domiciled in England. It has its registered office and principal place of business at 3 Melton Park, Redcliff Road, Melton, HU14 3RS.

The principal activity of the company is the provision of business support services.

The presentational currency of the financial statements is Pound Sterling (£).

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.

Having regard to liquidity risk, current market conditions and other factors affecting the company, the use of the going concern basis of accounting is appropriate as, in the opinion of the directors, there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern.

Turnover
Turnover is the amount derived from ordinary activities, measured at the fair value of the consideration received or receivable. Turnover excludes value added tax and trade discounts.

Turnover from the sale of goods is recognised at the point of sale.

Turnover from services is recognised on completion of service, or when those services span the year end date, by reference to the stage of completion at the balance sheet date.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on a reducing balance basis and 15% on reducing balance

Tangible fixed assets are measured at historic cost less any accumulated depreciation and accumulated impairment losses.

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.


B & A HANDLING LIMITED (REGISTERED NUMBER: 08527494)

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023 237,965
Additions 17,850
Disposals (62,500 )
At 31 March 2024 193,315
DEPRECIATION
At 1 April 2023 97,228
Charge for year 25,003
Eliminated on disposal (37,451 )
At 31 March 2024 84,780
NET BOOK VALUE
At 31 March 2024 108,535
At 31 March 2023 140,737

B & A HANDLING LIMITED (REGISTERED NUMBER: 08527494)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2024


4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 April 2023 178,920
Additions 17,850
Disposals (62,500 )
At 31 March 2024 134,270
DEPRECIATION
At 1 April 2023 56,205
Charge for year 22,211
Eliminated on disposal (37,451 )
At 31 March 2024 40,965
NET BOOK VALUE
At 31 March 2024 93,305
At 31 March 2023 122,715

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 20,218 20,434
Other debtors - 5,649
20,218 26,083

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 22,543 29,379
Trade creditors 24,171 8,527
Taxation and social security 2,563 -
Other creditors 7,774 42,525
57,051 80,431

B & A HANDLING LIMITED (REGISTERED NUMBER: 08527494)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2024


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 44,141 48,991