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Registered number: SC735034
BK Concrete Pump Hire Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2024
Paul Blaney
Chartered Accountant
18 Talbot Crescent
Coatbridge
ML5 5GB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: SC735034
30 June 2024 30 June 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 378,575 101,058
378,575 101,058
CURRENT ASSETS
Debtors 5 139,999 34,877
Cash at bank and in hand 14,038 19,947
154,037 54,824
Creditors: Amounts Falling Due Within One Year 6 (175,754 ) (32,245 )
NET CURRENT ASSETS (LIABILITIES) (21,717 ) 22,579
TOTAL ASSETS LESS CURRENT LIABILITIES 356,858 123,637
Creditors: Amounts Falling Due After More Than One Year 7 (314,166 ) (75,836 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (21,894 ) (19,201 )
NET ASSETS 20,798 28,600
CAPITAL AND RESERVES
Called up share capital 11 1 1
Profit and Loss Account 20,797 28,599
SHAREHOLDERS' FUNDS 20,798 28,600
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For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Brian Kelly
Director
24/03/2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
BK Concrete Pump Hire Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC735034 . The registered office is 26 Leven Road, Coatbridge, ML5 2LD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Straight Line
Motor Vehicles 25% Reducing Balance
Computer Equipment 25% Straight Line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 1)
4 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2023 120,000 6,495 250 126,745
Additions 365,375 13,995 - 379,370
As at 30 June 2024 485,375 20,490 250 506,115
Depreciation
As at 1 July 2023 24,000 1,624 63 25,687
Provided during the period 97,075 4,716 62 101,853
As at 30 June 2024 121,075 6,340 125 127,540
Net Book Value
As at 30 June 2024 364,300 14,150 125 378,575
As at 1 July 2023 96,000 4,871 187 101,058
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
30 June 2024 30 June 2023
£ £
Plant & Machinery 359,200 96,000
Motor Vehicles 14,150 4,871
373,350 100,871
5. Debtors
30 June 2024 30 June 2023
£ £
Due within one year
Trade debtors 75,340 20,018
VAT 47,901 -
Other taxes and social security 16,758 14,859
139,999 34,877
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6. Creditors: Amounts Falling Due Within One Year
30 June 2024 30 June 2023
£ £
Net obligations under finance lease and hire purchase contracts 116,856 25,405
Trade creditors 1 (1 )
Other loans 29,058 -
VAT - 1,840
Other creditors 5,179 -
Accruals and deferred income 24,206 4,521
Director's loan account 454 480
175,754 32,245
7. Creditors: Amounts Falling Due After More Than One Year
30 June 2024 30 June 2023
£ £
Net obligations under finance lease and hire purchase contracts 314,166 75,836
8. Obligations Under Finance Leases and Hire Purchase
30 June 2024 30 June 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 116,856 25,405
Later than one year and not later than five years 314,166 75,836
431,022 101,241
431,022 101,241
9. Deferred Taxation
The provision for deferred tax is made up as follows:
30 June 2024 30 June 2023
£ £
Other timing differences 21,894 19,201
10. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 July 2023 19,201 19,201
Deferred taxation 2,693 2,693
Balance at 30 June 2024 21,894 21,894
11. Share Capital
30 June 2024 30 June 2023
£ £
Allotted, Called up and fully paid 1 1
12. Directors Advances, Credits and Guarantees
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Dividends paid to directors
30 June 2024 30 June 2023
£ £
Mr Brian Kelly 17,500 13,000
13. Dividends
30 June 2024 30 June 2023
£ £
On equity shares:
Interim dividend paid 17,500 13,000
14. Related Party Transactions
Included in creditors  is a balance due to the director, Mr B Kelly, of £454 (2023 -£480).
15. Ultimate Controlling Party
The company's ultimate controlling party is Mr B Kelly by virtue of his ownership of 100% of the issued share capital in the company.
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