Registered number
04043373
BCL Consultant Hydrogeologists Ltd
Report and Accounts
31 January 2025
Accountancy 4 Success Limited
Accountants and Business Advisors
33 Wolverhampton Road
Cannock
Staffordshire
WS11 1AP
BCL Consultant Hydrogeologists Ltd
Registered number: 04043373
Balance Sheet
as at 31 January 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 102,810 69,774
Current assets
Stocks 23,196 36,388
Debtors 4 266,470 255,985
Cash at bank and in hand 131,741 166,389
421,407 458,762
Creditors: amounts falling due within one year 5 (397,523) (412,065)
Net current assets 23,884 46,697
Total assets less current liabilities 126,694 116,471
Provisions for liabilities (25,703) (17,444)
Net assets 100,991 99,027
Capital and reserves
Called up share capital 206 206
Profit and loss account 100,785 98,821
Shareholders' funds 100,991 99,027
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
P R Burfitt
Director
Approved by the board on 28 April 2025
BCL Consultant Hydrogeologists Ltd
Notes to the Accounts
for the year ended 31 January 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery etc… 33% Straight Line, 25% Reducing Balance
Fixtures, fittings, tools and equipment 25% Reducing Balance
Motor vehicles 25% Reducing Balance
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
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.
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 10 10
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 February 2024 35,305 92,692 127,997
Additions 18,133 51,698 69,831
Disposals (3,556) - (3,556)
At 31 January 2025 49,882 144,390 194,272
Depreciation
At 1 February 2024 25,787 32,434 58,221
Charge for the year 7,628 27,989 35,617
On disposals (2,377) - (2,377)
At 31 January 2025 31,038 60,423 91,461
Net book value
At 31 January 2025 18,844 83,967 102,811
At 31 January 2024 9,518 60,258 69,776
4 Debtors 2025 2024
£ £
Trade debtors 264,853 245,196
Other debtors 1,617 10,789
266,470 255,985
5 Creditors: amounts falling due within one year 2025 2024
£ £
Trade creditors 30,631 22,945
Amounts owed to group undertakings and undertakings in which the company has a participating interest 248,450 276,642
Corporation tax 75,138 66,250
Other taxes and social security costs 36,617 37,028
Other creditors 6,687 9,200
397,523 412,065
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