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REGISTERED NUMBER: 03655115 (England and Wales)












B.L. Controls Limited

Unaudited Financial Statements

for the Year Ended 31 October 2024






B.L. Controls Limited (Registered number: 03655115)






Contents of the Financial Statements
for the Year Ended 31 October 2024




Page

Company information 1

Balance sheet 2

Notes to the financial statements 4


B.L. Controls Limited

Company Information
for the Year Ended 31 October 2024







Directors: Mrs S A Lewis
B Lewis





Secretary: Mrs S A Lewis





Registered office: 43 Linksfield
Denton
Manchester
M34 3TE





Registered number: 03655115 (England and Wales)





Accountants: Warr & Co Limited
Chartered Accountants
Mynshull House
78 Churchgate
Stockport
Cheshire
SK1 1YJ

B.L. Controls Limited (Registered number: 03655115)

Balance Sheet
31 October 2024

31.10.24 31.10.23
Notes £    £    £    £   
Fixed assets
Tangible assets 4 134,789 153,805
Investments 5 12,363 10,908
147,152 164,713

Current assets
Stocks 6 6,665 8,210
Debtors 7 14,346 17,306
Cash at bank 161,158 121,968
182,169 147,484
Creditors
Amounts falling due within one year 8 52,079 77,058
Net current assets 130,090 70,426
Total assets less current liabilities 277,242 235,139

Provisions for liabilities 13,791 16,980
Net assets 263,451 218,159

B.L. Controls Limited (Registered number: 03655115)

Balance Sheet - continued
31 October 2024

31.10.24 31.10.23
Notes £    £    £    £   
Capital and reserves
Called up share capital 100 100
Fair value reserve 7,253 5,799
Retained earnings 256,098 212,260
Shareholders' funds 263,451 218,159

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

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 6 January 2025 and were signed on its behalf by:





B Lewis - Director


B.L. Controls Limited (Registered number: 03655115)

Notes to the Financial Statements
for the Year Ended 31 October 2024

1. Statutory information

B.L. Controls 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 as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office equipment - 15% on reducing balance
Plant and machinery - 15% 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.


B.L. Controls Limited (Registered number: 03655115)

Notes to the Financial Statements - continued
for the Year Ended 31 October 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.

3. Employees and directors

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

4. Tangible fixed assets
Freehold Office Plant and Motor
property equipment machinery vehicles Totals
£    £    £    £    £   
Cost
At 1 November 2023 72,366 22,418 23,750 133,532 252,066
Additions - 607 - - 607
At 31 October 2024 72,366 23,025 23,750 133,532 252,673
Depreciation
At 1 November 2023 - 17,432 20,465 60,364 98,261
Charge for year - 839 492 18,292 19,623
At 31 October 2024 - 18,271 20,957 78,656 117,884
Net book value
At 31 October 2024 72,366 4,754 2,793 54,876 134,789
At 31 October 2023 72,366 4,986 3,285 73,168 153,805

B.L. Controls Limited (Registered number: 03655115)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

5. Fixed asset investments
Listed
investments
£   
Cost or valuation
At 1 November 2023 10,908
Revaluations 1,455
At 31 October 2024 12,363
Net book value
At 31 October 2024 12,363
At 31 October 2023 10,908

Cost or valuation at 31 October 2024 is represented by:

Listed
investments
£   
Valuation in 2023 5,799
Valuation in 2024 1,455
Cost 5,109
12,363

6. Stocks
31.10.24 31.10.23
£    £   
Stocks and work in progress 6,665 8,210

7. Debtors: amounts falling due within one year
31.10.24 31.10.23
£    £   
Trade debtors 13,406 15,491
Other debtors 493 368
VAT - 1,283
Prepayments 447 164
14,346 17,306

B.L. Controls Limited (Registered number: 03655115)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

8. Creditors: amounts falling due within one year
31.10.24 31.10.23
£    £   
Hire purchase contracts - 4,628
Corporation tax 18,611 17,744
VAT 6,405 -
Other creditors 24,000 23,000
Directors' current accounts 462 28,515
Accrued expenses 2,601 3,171
52,079 77,058