Registered number
01249631
Bignall Group Ltd
Filleted Accounts
30 April 2024
Bignall Group Ltd
Registered number: 01249631
Balance Sheet
as at 30 April 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 335,785 385,638
Investments 4 10,064 10,064
345,849 395,702
Current assets
Stocks 444,635 603,950
Debtors 5 453,824 507,506
Cash at bank and in hand 603,054 378,189
1,501,513 1,489,645
Creditors: amounts falling due within one year 6 (389,330) (436,713)
Net current assets 1,112,183 1,052,932
Net assets 1,458,032 1,448,634
Capital and reserves
Called up share capital 50,200 50,200
Share premium 15,000 15,000
Capital redemption reserve 131,075 131,075
Profit and loss account 1,261,757 1,252,359
Shareholder's funds 1,458,032 1,448,634
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
John Bignall
Director
Approved by the board on 31 January 2025
Bignall Group Ltd
Notes to the Accounts
for the year ended 30 April 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 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.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
PV 10% straight line
Plant and machinery 10% straight line
Vehicles 25% reducing balance
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value.

Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
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.
Creditors
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used.

Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
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.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 31 29
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 May 2023 1,306,881 94,097 1,400,978
Additions 6,980 - 6,980
Disposals (24,750) - (24,750)
At 30 April 2024 1,289,111 94,097 1,383,208
Depreciation
At 1 May 2023 968,735 46,605 1,015,340
Charge for the year 44,960 11,873 56,833
On disposals (24,750) - (24,750)
At 30 April 2024 988,945 58,478 1,047,423
Net book value
At 30 April 2024 300,166 35,619 335,785
At 30 April 2023 338,146 47,492 385,638
4 Investments
Investments in
subsidiary
undertakings
£
Cost
At 1 May 2023 10,064
At 30 April 2024 10,064
5 Debtors 2024 2023
£ £
Trade debtors 432,837 404,310
Amounts owed by group undertakings and undertakings in which the company has a participating interest - 58,790
Other debtors 20,987 44,406
453,824 507,506
6 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 60,979 128,385
Amounts owed to group undertakings and undertakings in which the company has a participating interest 200,516 173,306
Taxation and social security costs 66,466 31,208
Other creditors 61,369 103,814
389,330 436,713
7 Related party transactions
As at 30 April 2024 the amount owed to Butler House (North East) Limited was £27,210 (owed from 2023 : £58,790).
8 Other information
Bignall Group Ltd is a private company limited by shares and incorporated in England. Its registered office is:
Butler House
Haughton Green
Darlington
Co. Durham
DL1 2DD
Bignall Group Ltd 01249631 false 2023-05-01 2024-04-30 2024-04-30 VT Final Accounts July 2024 John Bignall No description of principal activity 01249631 2022-05-01 2023-04-30 01249631 core:WithinOneYear 2023-04-30 01249631 core:ShareCapital 2023-04-30 01249631 core:SharePremium 2023-04-30 01249631 core:RetainedEarningsAccumulatedLosses 2023-04-30 01249631 2023-05-01 2024-04-30 01249631 bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 01249631 bus:AuditExemptWithAccountantsReport 2023-05-01 2024-04-30 01249631 bus:Director40 2023-05-01 2024-04-30 01249631 1 2023-05-01 2024-04-30 01249631 2 2023-05-01 2024-04-30 01249631 core:PlantMachinery 2023-05-01 2024-04-30 01249631 core:Vehicles 2023-05-01 2024-04-30 01249631 countries:England 2023-05-01 2024-04-30 01249631 bus:FRS102 2023-05-01 2024-04-30 01249631 bus:FilletedAccounts 2023-05-01 2024-04-30 01249631 2024-04-30 01249631 core:WithinOneYear 2024-04-30 01249631 core:ShareCapital 2024-04-30 01249631 core:SharePremium 2024-04-30 01249631 core:RetainedEarningsAccumulatedLosses 2024-04-30 01249631 core:PlantMachinery 2024-04-30 01249631 core:Vehicles 2024-04-30 01249631 2023-04-30 01249631 core:PlantMachinery 2023-04-30 01249631 core:Vehicles 2023-04-30 iso4217:GBP xbrli:pure