2023-04-012024-03-312024-03-31false08003945BUILDING ENERGY PRACTICE 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BUILDING ENERGY PRACTICE LTD

Registered Number
08003945
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

BUILDING ENERGY PRACTICE LTD
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

TURNER, Paul Matthew

Company Secretary

TURNER, Paul Matthew

Registered Address

Newminster House
27-29 Baldwin Street
Bristol
BS1 1LT

Registered Number

08003945 (England and Wales)
BUILDING ENERGY PRACTICE LTD
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets331,12336,254
31,12336,254
Current assets
Debtors45,88412,642
Cash at bank and on hand3,7658,045
9,64920,687
Creditors amounts falling due within one year5(15,859)(21,412)
Net current assets (liabilities)(6,210)(725)
Total assets less current liabilities24,91335,529
Creditors amounts falling due after one year(8,328)(10,970)
Net assets16,58524,559
Capital and reserves
Called up share capital100100
Profit and loss account16,48524,459
Shareholders' funds16,58524,559
The financial statements were approved and authorised for issue by the Director on 19 November 2024, and are signed on its behalf by:
TURNER, Paul Matthew
Director
Registered Company No. 08003945
BUILDING ENERGY PRACTICE LTD
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 2364,439
Additions503
At 31 March 2464,942
Depreciation and impairment
At 01 April 2328,185
Charge for year5,634
At 31 March 2433,819
Net book value
At 31 March 2431,123
At 31 March 2336,254
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables5,88412,642
Total5,88412,642
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables1,304-
Taxation and social security13,50120,036
Other creditors455776
Accrued liabilities and deferred income599600
Total15,85921,412
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.