Silverfin false false 31/12/2024 01/01/2024 31/12/2024 Mr B T Hulson 28/10/2013 Mr B E Mancey 10/09/2013 Mrs V E Moreton 01/01/2022 Mr A Smith 10/09/2013 15 April 2025 The principal activity of the company is that of the maintenance of air conditioning and ventilation systems. 08684886 2024-12-31 08684886 bus:Director1 2024-12-31 08684886 bus:Director2 2024-12-31 08684886 bus:Director3 2024-12-31 08684886 bus:Director4 2024-12-31 08684886 2023-12-31 08684886 core:CurrentFinancialInstruments 2024-12-31 08684886 core:CurrentFinancialInstruments 2023-12-31 08684886 core:Non-currentFinancialInstruments 2024-12-31 08684886 core:Non-currentFinancialInstruments 2023-12-31 08684886 core:ShareCapital 2024-12-31 08684886 core:ShareCapital 2023-12-31 08684886 core:RetainedEarningsAccumulatedLosses 2024-12-31 08684886 core:RetainedEarningsAccumulatedLosses 2023-12-31 08684886 core:PlantMachinery 2023-12-31 08684886 core:Vehicles 2023-12-31 08684886 core:PlantMachinery 2024-12-31 08684886 core:Vehicles 2024-12-31 08684886 core:OtherSubsidiariesTotalIndividuallyImmaterialSubsidiaries core:CurrentFinancialInstruments 2024-12-31 08684886 core:OtherSubsidiariesTotalIndividuallyImmaterialSubsidiaries core:CurrentFinancialInstruments 2023-12-31 08684886 2022-12-31 08684886 2024-01-01 2024-12-31 08684886 bus:FilletedAccounts 2024-01-01 2024-12-31 08684886 bus:SmallEntities 2024-01-01 2024-12-31 08684886 bus:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 08684886 bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 08684886 bus:Director1 2024-01-01 2024-12-31 08684886 bus:Director2 2024-01-01 2024-12-31 08684886 bus:Director3 2024-01-01 2024-12-31 08684886 bus:Director4 2024-01-01 2024-12-31 08684886 core:PlantMachinery core:BottomRangeValue 2024-01-01 2024-12-31 08684886 core:PlantMachinery core:TopRangeValue 2024-01-01 2024-12-31 08684886 core:Vehicles 2024-01-01 2024-12-31 08684886 2023-01-01 2023-12-31 08684886 core:PlantMachinery 2024-01-01 2024-12-31 08684886 core:Non-currentFinancialInstruments 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Company No: 08684886 (England and Wales)

BRY-KOL (FM) LIMITED

Unaudited Financial Statements
For the financial year ended 31 December 2024
Pages for filing with the registrar

BRY-KOL (FM) LIMITED

Unaudited Financial Statements

For the financial year ended 31 December 2024

Contents

BRY-KOL (FM) LIMITED

COMPANY INFORMATION

For the financial year ended 31 December 2024
BRY-KOL (FM) LIMITED

COMPANY INFORMATION (continued)

For the financial year ended 31 December 2024
DIRECTORS Mr B T Hulson
Mr B E Mancey
Mrs V E Moreton
Mr A Smith
REGISTERED OFFICE 10 Newcastle Street
Burslem
Stoke-On-Trent
ST6 3QF
United Kingdom
COMPANY NUMBER 08684886 (England and Wales)
ACCOUNTANT Barlow Andrews LLP
78 Chorley New Road
Bolton
BRY-KOL (FM) LIMITED

BALANCE SHEET

As at 31 December 2024
BRY-KOL (FM) LIMITED

BALANCE SHEET (continued)

As at 31 December 2024
Note 2024 2023
£ £
Fixed assets
Tangible assets 4 159,988 91,309
159,988 91,309
Current assets
Stocks 47,600 28,103
Debtors 5 666,884 662,828
Cash at bank and in hand 357,052 419,842
1,071,536 1,110,773
Creditors: amounts falling due within one year 6 ( 513,780) ( 538,229)
Net current assets 557,756 572,544
Total assets less current liabilities 717,744 663,853
Creditors: amounts falling due after more than one year 7 ( 94,188) ( 70,204)
Provision for liabilities 8 ( 23,030) ( 17,348)
Net assets 600,526 576,301
Capital and reserves
Called-up share capital 1 1
Profit and loss account 600,525 576,300
Total shareholder's funds 600,526 576,301

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

Directors' responsibilities:

The financial statements of Bry-Kol (FM) Limited (registered number: 08684886) were approved and authorised for issue by the Board of Directors on 15 April 2025. They were signed on its behalf by:

Mr A Smith
Director
BRY-KOL (FM) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2024
BRY-KOL (FM) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Bry-Kol (FM) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 10 Newcastle Street, Burslem, Stoke-On-Trent, ST6 3QF, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

Revenue from contracts for the provision of maintenance services is recognised by reference to the stage of completion. The stage of completion is calculated by comparing costs incurred, and the income receivable over the contracted period of maintenance.

Employee benefits

Short term benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery 3 - 5 years straight line
Vehicles 0 - 25 % reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Leases

The Company as lessee
Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leased asset are consumed.

Impairment of assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost compromises direct materials.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

2. Critical accounting judgements and key sources of estimation uncertainty

In the application of the Company’s accounting policies, the directors are required to make judgements that have a significant impact on the amounts recognised. The following are the critical judgements that the directors have made in the process of applying the Company’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements.

3. Employees

2024 2023
Number Number
Monthly average number of persons employed by the Company during the year, including directors 23 22

4. Tangible assets

Plant and machinery Vehicles Total
£ £ £
Cost
At 01 January 2024 51,203 96,410 147,613
Additions 6,955 99,717 106,672
Disposals ( 22,046) 0 ( 22,046)
At 31 December 2024 36,112 196,127 232,239
Accumulated depreciation
At 01 January 2024 36,219 20,085 56,304
Charge for the financial year 7,658 30,335 37,993
Disposals ( 22,046) 0 ( 22,046)
At 31 December 2024 21,831 50,420 72,251
Net book value
At 31 December 2024 14,281 145,707 159,988
At 31 December 2023 14,984 76,325 91,309

5. Debtors

2024 2023
£ £
Trade debtors 651,318 651,570
Other debtors 15,566 11,258
666,884 662,828

6. Creditors: amounts falling due within one year

2024 2023
£ £
Trade creditors 233,905 179,448
Amounts owed to fellow subsidiaries 99,676 38,302
Other taxation and social security 55,046 65,797
Obligations under finance leases and hire purchase contracts 5,998 1,656
Other creditors 119,155 253,026
513,780 538,229

7. Creditors: amounts falling due after more than one year

2024 2023
£ £
Obligations under finance leases and hire purchase contracts 94,188 70,204

There are no amounts included above in respect of which any security has been given by the small entity.

8. Deferred tax

2024 2023
£ £
At the beginning of financial year ( 17,348) ( 782)
Charged to the Profit and Loss Account ( 5,682) ( 16,566)
At the end of financial year ( 23,030) ( 17,348)

9. Ultimate controlling party

The parent company of Bry-Kol (FM) Limited is Thermidor Limited and its registered office is 10 Newcastle Street, Stoke-on-Trent, ST 6 3QF.