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B & T ELECTRICAL SERVICES LIMITED

Registered Number
04766595
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2024

B & T ELECTRICAL SERVICES LIMITED
Company Information
for the year from 1 June 2023 to 31 May 2024

Directors

FRANCIS, Timothy James
HARDING, Barrie

Company Secretary

FRANCIS, Lesley Louise

Registered Address

Mad About Bookkeeping Ltd Wolfe Mead
Farnham Road
Bordon
GU35 0NH

Registered Number

04766595 (England and Wales)
B & T ELECTRICAL SERVICES LIMITED
Balance Sheet as at
31 May 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets417,00622,687
17,00622,687
Current assets
Stocks51,5001,500
Debtors629,62921,940
Cash at bank and on hand18129,165
31,31052,605
Creditors amounts falling due within one year7(29,981)(48,125)
Net current assets (liabilities)1,3294,480
Total assets less current liabilities18,33527,167
Creditors amounts falling due after one year8(14,329)(22,717)
Provisions for liabilities10(3,231)(4,311)
Net assets775139
Capital and reserves
Called up share capital100100
Profit and loss account67539
Shareholders' funds775139
The financial statements were approved and authorised for issue by the Board of Directors on 17 December 2024, and are signed on its behalf by:
FRANCIS, Timothy James
Director
HARDING, Barrie
Director

Registered Company No. 04766595
B & T ELECTRICAL SERVICES LIMITED
Notes to the Financial Statements
for the year ended 31 May 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
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 policy
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.
Deferred tax
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.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Fixtures and fittings25
Vehicles25
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year22
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 June 2394,68094,680
At 31 May 2494,68094,680
Amortisation and impairment
At 01 June 2394,68094,680
At 31 May 2494,68094,680
Net book value
At 31 May 24--
At 31 May 23--
4.Tangible fixed assets

Vehicles

Fixtures & fittings

Total

£££
Cost or valuation
At 01 June 2345,38311,05356,436
At 31 May 2445,38311,05356,436
Depreciation and impairment
At 01 June 2323,02110,72833,749
Charge for year5,591905,681
At 31 May 2428,61210,81839,430
Net book value
At 31 May 2416,77123517,006
At 31 May 2322,36232522,687
5.Stocks

2024

2023

££
Other stocks1,5001,500
Total1,5001,500
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables7,97910,612
Other debtors111111
Prepayments and accrued income2,2281,906
Total10,31812,629
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables5,99824,071
Bank borrowings and overdrafts1,045-
Taxation and social security22,13823,303
Accrued liabilities and deferred income800751
Total29,98148,125
8.Creditors: amounts due after one year

2024

2023

££
Other creditors14,32922,717
Total14,32922,717
9.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts14,32922,717
10.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)3,2314,311
Total3,2314,311