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Registered Number: 05550613
England and Wales

 

 

 

BRISTOL OFFICE ESSENTIALS LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 September 2023

End date: 31 August 2024
Director Daniel Johnathon WHELAN
Registered Number 05550613
Registered Office 53 GLOUCESTER ROAD
BISHOPSTON
BRISTOL
BS7 8AD
Accountants Lagos Accountancy Services UK
Ujima House
97-107 Wilder Street, St Paul's
Bristol
BS2 8QU
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 32,197    48,984 
32,197    48,984 
Current assets      
Stocks 4 6,825    4,500 
Cash at bank and in hand 83,729    79,212 
90,554    83,712 
Creditors: amount falling due within one year 5 (73,459)   (49,135)
Net current assets 17,095    34,577 
 
Total assets less current liabilities 49,292    83,561 
Creditors: amount falling due after more than one year 6 (35,865)   (55,928)
Provisions for liabilities 7 (577)   (2,922)
Net assets 12,850    24,711 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 12,750    24,611 
Shareholders' funds 12,850    24,711 
 


For the year ended 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 31 May 2025 and were signed by:


-------------------------------
Daniel Johnathon WHELAN
Director
2
General Information
BRISTOL OFFICE ESSENTIALS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 05550613, registration address 53 GLOUCESTER ROAD, BISHOPSTON, BRISTOL, BS7 8AD.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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 (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery 20% Straight Line
Motor Vehicles 20% Straight Line
Fixtures and Fittings 20% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 3 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and machinery   Motor Vehicles   Fixtures and Fittings   Total
  £   £   £   £
At 01 September 2023 43,789    77,436    18,634    139,859 
Additions 2,000        2,000 
Disposals      
At 31 August 2024 45,789    77,436    18,634    141,859 
Depreciation
At 01 September 2023 32,190    40,051    18,634    90,875 
Charge for year 3,300    15,487      18,787 
On disposals      
At 31 August 2024 35,490    55,538    18,634    109,662 
Net book values
Closing balance as at 31 August 2024 10,299    21,898      32,197 
Opening balance as at 01 September 2023 11,599    37,385      48,984 


4.

Stocks

2024
£
  2023
£
Stocks 6,825    4,500 
6,825    4,500 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 28,453    6,575 
Bank Loans & Overdrafts 5,872    5,872 
Taxation and Social Security 15,511    11,058 
Obligations under HP/Financial Leases 9,182    9,182 
Other Creditors 14,441    16,448 
73,459    49,135 

6.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 22,747    28,619 
Obligations under HP/Financial Leases 13,118    27,309 
35,865    55,928 

7.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 577    2,922 
577    2,922 

8.

Director’s loan

D Whelan

Included in other creditors < 1 year is £8,642 (2023 : £ 10,617) owed to the director. The amount is unsecured, interest free and has no set repayment plan.
3