B E B Drainage Limited 11822911 false 2023-08-01 2024-07-31 2024-07-31 The principal activity of the company is drainage services. Digita Accounts Production Advanced 6.30.9574.0 true 11822911 2023-08-01 2024-07-31 11822911 2024-07-31 11822911 bus:Director1 1 2024-07-31 11822911 bus:Director2 1 2024-07-31 11822911 core:RetainedEarningsAccumulatedLosses 2024-07-31 11822911 core:ShareCapital 2024-07-31 11822911 core:CurrentFinancialInstruments 2024-07-31 11822911 core:CurrentFinancialInstruments core:WithinOneYear 2024-07-31 11822911 bus:SmallEntities 2023-08-01 2024-07-31 11822911 bus:AuditExemptWithAccountantsReport 2023-08-01 2024-07-31 11822911 bus:FullAccounts 2023-08-01 2024-07-31 11822911 bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 11822911 bus:RegisteredOffice 2023-08-01 2024-07-31 11822911 bus:Director1 2023-08-01 2024-07-31 11822911 bus:Director1 1 2023-08-01 2024-07-31 11822911 bus:Director2 2023-08-01 2024-07-31 11822911 bus:Director2 1 2023-08-01 2024-07-31 11822911 bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 11822911 core:OtherRelatedParties 2023-08-01 2024-07-31 11822911 countries:EnglandWales 2023-08-01 2024-07-31 11822911 bus:Director1 1 2023-07-31 11822911 bus:Director2 1 2023-07-31 11822911 2022-08-01 2023-07-31 11822911 2023-07-31 11822911 bus:Director1 1 2023-07-31 11822911 bus:Director2 1 2023-07-31 11822911 core:RetainedEarningsAccumulatedLosses 2023-07-31 11822911 core:ShareCapital 2023-07-31 11822911 core:CurrentFinancialInstruments 2023-07-31 11822911 core:CurrentFinancialInstruments core:WithinOneYear 2023-07-31 11822911 bus:Director1 1 2022-08-01 2023-07-31 11822911 bus:Director2 1 2022-08-01 2023-07-31 11822911 bus:Director1 1 2022-07-31 11822911 bus:Director2 1 2022-07-31 iso4217:GBP xbrli:pure

Registration number: 11822911

B E B Drainage Limited

Unaudited Financial Statements

for the Year Ended 31 July 2024

 

B E B Drainage Limited

Contents

Balance Sheet

1

Notes to the Unaudited Financial Statements

2 to 5

 

B E B Drainage Limited

(Registration number: 11822911)
Balance Sheet as at 31 July 2024

Note

2024
£

2023
£

Current assets

 

Debtors

4

236,406

236,321

Cash at bank and in hand

 

1,191

1,487

 

237,597

237,808

Creditors: Amounts falling due within one year

5

(220,282)

(184,171)

Net assets

 

17,315

53,637

Capital and reserves

 

Called up share capital

150

150

Retained earnings

17,165

53,487

Shareholders' funds

 

17,315

53,637

For the financial year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 12 March 2025 and signed on its behalf by:
 

.........................................
Mr B E Baldwin
Director

.........................................
Mrs P P Baldwin
Director

 

B E B Drainage Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
7-9 Macon Court
Crewe
Cheshire
CW1 6EA
UK

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2023 - 2).

 

B E B Drainage Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2024

4

Debtors

Current

2024
£

2023
£

Trade debtors

3,000

4,000

Other debtors

233,406

232,321

 

236,406

236,321

5

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Trade creditors

5,613

2,448

Taxation and social security

60,910

41,840

Other creditors

153,759

139,883

220,282

184,171

 

B E B Drainage Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2024

6

Related party transactions

Transactions with directors

2024

At 1 August 2023
£

Advances to director
£

Repayments by director
£

At 31 July 2024
£

Mr B E Baldwin

Directors' loan account

115,932

122,742

(122,202)

116,472

         
       

Mrs P P Baldwin

Directors' loan account

115,932

122,742

(122,202)

116,472

         
       

 

2023

At 1 August 2022
£

Advances to director
£

Repayments by director
£

At 31 July 2023
£

Mr B E Baldwin

Directors' loan account

113,515

122,279

(119,862)

115,932

         
       

Mrs P P Baldwin

Directors' loan account

113,515

122,279

(119,862)

115,932

         
       

 

 

B E B Drainage Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2024

Summary of transactions with other related parties

At the year end an amount of £106,310 is owed to B E B Property Services Limited. The company is related as the directors of B E B Drainage Limited are also directors of the B E B Property Services Limited. This loan is on a commercial basis, however an amount of £53,000 was written off in the year.

This loan is repayable on demand and a commercial rate of interest is charged.This amount is showing in other creditors.