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REGISTERED NUMBER: 07902914 (England and Wales)















Unaudited Financial Statements for the Year Ended 31st January 2025

for

BUILDING SERVICES ENGINEERING
CONSULTANCY LTD

BUILDING SERVICES ENGINEERING
CONSULTANCY LTD (REGISTERED NUMBER: 07902914)






Contents of the Financial Statements
for the Year Ended 31st January 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BUILDING SERVICES ENGINEERING
CONSULTANCY LTD

Company Information
for the Year Ended 31st January 2025







DIRECTOR: Mr T Hood





REGISTERED OFFICE: 23 The Ridings
Whittle-le-Woods
Chorley
Lancashire
PR6 7QH





REGISTERED NUMBER: 07902914 (England and Wales)





ACCOUNTANTS: Abrams Ashton - Chorley Limited
Chartered Certified Accountants
41 St Thomas's Road
Chorley
Lancashire
PR7 1JE

BUILDING SERVICES ENGINEERING
CONSULTANCY LTD (REGISTERED NUMBER: 07902914)

Balance Sheet
31st January 2025

31.1.25 31.1.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,635 3,653

CURRENT ASSETS
Debtors 5 326 375
Cash at bank and in hand 21,778 19,840
22,104 20,215
CREDITORS
Amounts falling due within one year 6 12,885 13,806
NET CURRENT ASSETS 9,219 6,409
TOTAL ASSETS LESS CURRENT
LIABILITIES

12,854

10,062

PROVISIONS FOR LIABILITIES 922 -
NET ASSETS 11,932 10,062

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 11,931 10,061
SHAREHOLDERS' FUNDS 11,932 10,062

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

BUILDING SERVICES ENGINEERING
CONSULTANCY LTD (REGISTERED NUMBER: 07902914)

Balance Sheet - continued
31st January 2025


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 director and authorised for issue on 7th March 2025 and were signed by:





Mr T Hood - Director


BUILDING SERVICES ENGINEERING
CONSULTANCY LTD (REGISTERED NUMBER: 07902914)

Notes to the Financial Statements
for the Year Ended 31st January 2025

1. STATUTORY INFORMATION

Building Services Engineering Consultancy Ltd 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.

Revenue recognition
Revenue is measured at the fair value of the consideration received or receivable and represents amounts received for services rendered, stated net of discounts and of Value Added Tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Computer equipment - 33.3% on cost

Impairment of assets

At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in profit or loss.

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments' of FRS 102 to all its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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.


BUILDING SERVICES ENGINEERING
CONSULTANCY LTD (REGISTERED NUMBER: 07902914)

Notes to the Financial Statements - continued
for the Year Ended 31st January 2025

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Cash and cash equivalents
Cash and cash equivalents includes cash in hand, deposits held with banks, and bank overdrafts. Bank overdrafts, when applicable, are shown within borrowings in current liabilities.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1st February 2024 6,705 - 6,469 13,174
Additions - 1,133 1,556 2,689
At 31st January 2025 6,705 1,133 8,025 15,863
DEPRECIATION
At 1st February 2024 5,789 - 3,732 9,521
Charge for year 229 148 2,330 2,707
At 31st January 2025 6,018 148 6,062 12,228
NET BOOK VALUE
At 31st January 2025 687 985 1,963 3,635
At 31st January 2024 916 - 2,737 3,653

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.1.24
£    £   
Trade debtors - 145
Prepayments 326 230
326 375

BUILDING SERVICES ENGINEERING
CONSULTANCY LTD (REGISTERED NUMBER: 07902914)

Notes to the Financial Statements - continued
for the Year Ended 31st January 2025

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.1.24
£    £   
Tax 10,584 10,795
Social security and other taxes 40 80
Directors' current accounts 61 767
Accrued expenses 2,200 2,164
12,885 13,806

7. ULTIMATE CONTROLLING PARTY

The controlling party is Mr T Hood.