2024-02-012025-01-312025-01-31false14618284BERNARD GRAHAM ENGINEERING CONSULTANTS 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BERNARD GRAHAM ENGINEERING CONSULTANTS LTD

Registered Number
14618284
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2025

BERNARD GRAHAM ENGINEERING CONSULTANTS LTD
Company Information
for the year from 1 February 2024 to 31 January 2025

Director

DUNKLEY, Graham Neil

Registered Address

C/O Smooth Accounting Limited Building 1000 Lakeside North Harbour
Western Road
Portsmouth
PO6 3EN

Registered Number

14618284 (England and Wales)
BERNARD GRAHAM ENGINEERING CONSULTANTS LTD
Balance Sheet as at
31 January 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets3162242
162242
Current assets
Debtors42,8992,559
Cash at bank and on hand92,61349,265
95,51251,824
Creditors amounts falling due within one year5(54,262)(44,001)
Net current assets (liabilities)41,2507,823
Total assets less current liabilities41,4128,065
Provisions for liabilities6(31)(46)
Net assets41,3818,019
Capital and reserves
Called up share capital11
Profit and loss account41,3808,018
Shareholders' funds41,3818,019
The financial statements were approved and authorised for issue by the Director on 20 April 2025, and are signed on its behalf by:
DUNKLEY, Graham Neil
Director
Registered Company No. 14618284
BERNARD GRAHAM ENGINEERING CONSULTANTS LTD
Notes to the Financial Statements
for the year ended 31 January 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from rendering of services
Revenue 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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Office Equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Related parties
Included within other creditors is the amount of £29,295 (2024- £34,106) owed to the director. This amount is undated, unsecured, interest free and repayable upon demand.
2.Average number of employees

20252024
Average number of employees during the year11
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 February 24362362
At 31 January 25362362
Depreciation and impairment
At 01 February 24120120
Charge for year8080
At 31 January 25200200
Net book value
At 31 January 25162162
At 31 January 24242242
4.Debtors: amounts due within one year

2025

2024

££
Other debtors-72
Prepayments and accrued income2,8992,487
Total2,8992,559
5.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables87-
Taxation and social security24,2179,895
Other creditors29,95834,106
Total54,26244,001
6.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)3146
Total3146