2023-07-01 12682409 2024-06-30 12682409 2023-07-01 2024-06-30 12682409 2023-06-30 12682409 2022-07-01 2023-06-30 12682409 uk-core:WithinOneYear 2023-06-30 12682409 uk-core:WithinOneYear 2024-06-30 12682409 uk-core:AfterOneYear 2023-06-30 12682409 uk-core:AfterOneYear 2024-06-30 12682409 uk-core:ShareCapital 2024-06-30 12682409 uk-core:ShareCapital 2023-06-30 12682409 uk-core:RetainedEarningsAccumulatedLosses 2024-06-30 12682409 uk-core:RetainedEarningsAccumulatedLosses 2023-06-30 12682409 uk-bus:Director1 2023-07-01 2024-06-30 12682409 uk-core:CommercialMotorVehicles 2023-06-30 12682409 uk-core:PlantMachinery 2023-06-30 12682409 uk-core:LeaseholdImprovements 2023-06-30 12682409 uk-core:CommercialMotorVehicles 2023-07-01 2024-06-30 12682409 uk-core:PlantMachinery 2023-07-01 2024-06-30 12682409 uk-core:LeaseholdImprovements 2023-07-01 2024-06-30 12682409 uk-core:LeaseholdImprovements 2024-06-30 12682409 uk-core:PlantMachinery 2024-06-30 12682409 uk-core:CommercialMotorVehicles 2024-06-30 12682409 uk-core:WithinOneYear 2024-06-30 12682409 uk-core:WithinOneYear 2023-06-30 12682409 uk-core:AfterOneYear uk-core:Secured 2024-06-30 12682409 uk-core:AfterOneYear uk-core:Secured 2023-06-30 iso4217:GBP xbrli:pure 12682409 uk-bus:AuditExemptWithAccountantsReport 2023-07-01 2024-06-30 12682409 uk-bus:FRS102 2023-07-01 2024-06-30 12682409 uk-bus:FilletedAccounts 2023-07-01 2024-06-30 12682409 uk-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30
Behr & Son Limited
Registered Number:12682409
For the year ended 30 June 2024
England and Wales
Unaudited Financial Statements
2
For the year ended 30 June 2024
Behr & Son Limited
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3
Registered Number :
12682409
As at 30 June 2024
Behr & Son Limited
Statement of Financial Position
£
£
2023
2024
Notes
Fixed assets
Property, plant and equipment
643,780
502,429
2
643,780
502,429
Current assets
Inventories
55,750
59,250
3
Trade and other receivables
72,661
35,070
4
94,320
128,411
Trade and other payables: amounts falling due within one
year
(347,507)
(386,662)
5
(219,096)
(292,342)
Net current liabilities
Total assets less current liabilities
351,438
283,333
Trade and other payables: amounts falling due after more
than one year
(188,235)
(191,780)
6
159,658
Net assets
95,098
Capital and reserves
Called up share capital
100
100
Retained earnings
159,558
94,998
159,658
95,098
Shareholders' funds
For the year ended 30 June 2024 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Mr Richard Behr Director
These financial statements were approved and authorised for issue by the Board on 27 January 2025 and were signed by:
The notes form part of these financial statements
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4
For the year ended 30 June 2024
Behr & Son Limited
Notes to the Financial Statements
Statutory Information
Behr & Son Limited is a private limited company, limited by shares, domiciled in England and Wales, registration
number 12682409.
Registered address:
23 Porters Wood
St Albans
Hertfordshire
AL3 6PQ
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
2. Property, plant and equipment
Total
Motor
Vehicles
Plant and
Machinery
Land and
Buildings
£
£
£
£
Cost or
valuation
At 01 July 2023
575,328
19,013
506,773
49,542
170,623
-
170,623
-
Additions
At 30 June 2024
49,542
677,396
19,013
745,951
Provision for depreciation and impairment
At 01 July 2023
72,899
6,179
56,351
10,369
Charge for year
29,272
513
24,842
3,917
At 30 June 2024
102,171
6,692
81,193
14,286
At 30 June 2024
Net book value
35,256
596,203
12,321
643,780
At 30 June 2023
39,173
450,422
12,834
502,429
3. Inventories
2023
2024
£
£
Stocks
59,250
55,750
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5
For the year ended 30 June 2024
Behr & Son Limited
Notes to the Financial Statements Continued
4. Trade and other receivables
2023
2024
£
£
Trade debtors
27,395
10,085
Other debtors
7,675
62,576
72,661
35,070
5. Trade and other payables: amounts falling due within one year
2023
2024
£
£
Bank loans and overdraft
36,974
35,617
Trade creditors
34,110
82,270
Other creditors
315,578
229,620
386,662
347,507
6. Trade and other payables: amounts falling due after more than one year
2023
2024
£
£
Bank loans and overdraft
16,143
30,969
Other creditors
175,637
157,266
191,780
188,235
7. Average number of persons employed
During the year the average number of employees was 2 (2023 : 2)
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