REGISTERED NUMBER: 08731493 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Bairstow's Mechanical Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr D Bairstow

Mrs J L Bairstow

REGISTERED OFFICE:

Unit 4 Crescent Trading Estate

Dewsbury Road

LEEDS

West Yorkshire

LS11 5LQ

REGISTERED NUMBER:

08731493 (England and Wales)

ACCOUNTANTS:

SMH BCL Accountants Ltd

2, Pavilion Business Park

Royds Hall Road

Lower Wortley

Leeds

LS12 6AJ

FIXED ASSETS

Tangible assets

4

37,482

104,623

CURRENT ASSETS

Debtors

5

612,504

456,266

Cash at bank

844,991

740,022

1,457,495

1,196,288

CREDITORS

Amounts falling due within one year

6

1,097,633

628,020

NET CURRENT ASSETS

359,862

568,268

TOTAL ASSETS LESS CURRENT LIABILITIES

397,344

672,891

PROVISIONS FOR LIABILITIES

-

314

NET ASSETS

397,344

672,577

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

397,144

672,377

SHAREHOLDERS' FUNDS

397,344

672,577

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 7 April 2025 and were signed on its behalf by:

Mr D Bairstow - Director

1.	STATUTORY INFORMATION

Bairstow's Mechanical Services Limited 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% on cost

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.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2023 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2024

39,825

5,776

182,657

5,199

233,457

Additions

190

-

-

659

849

Disposals

(10,496

)

(5,520

)

(122,160

)

-

(138,176

)

At 31 December 2024

29,519

256

60,497

5,858

96,130

DEPRECIATION

At 1 January 2024

23,615

1,054

100,419

3,746

128,834

Charge for year

3,273

1,180

14,836

959

20,248

Eliminated on disposal

(9,211

)

(2,131

)

(79,092

)

-

(90,434

)

At 31 December 2024

17,677

103

36,163

4,705

58,648

NET BOOK VALUE

At 31 December 2024

11,842

153

24,334

1,153

37,482

At 31 December 2023

16,210

4,722

82,238

1,453

104,623

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

Disposals

(106,382

)

At 31 December 2024

(106,382

)

DEPRECIATION

Eliminated on disposal

(66,089

)

At 31 December 2024

(66,089

)

NET BOOK VALUE

At 31 December 2024

(40,293

)

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

546,804

401,643

Other debtors

65,700

54,623

612,504

456,266

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Hire purchase contracts

-

49,386

Trade creditors

174,290

187,563

Amounts owed to group undertakings

672,377

-

Taxation and social security

245,021

292,181

Other creditors

5,945

98,890

1,097,633

628,020