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Registered Number: 05577358
England and Wales

 

 

 


Abridged Accounts


for the year ended 31 October 2024

for

BUILD-A-VAN LTD

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 562    750 
562    750 
Current assets      
Stocks 3,000    7,000 
Debtors 8,880    1,922 
Cash at bank and in hand 27   
11,907    8,922 
Creditors: amount falling due within one year (51,512)   (35,810)
Net current assets (39,605)   (26,888)
 
Total assets less current liabilities (39,043)   (26,138)
Creditors: amount falling due after more than one year (43,481)   (49,854)
Net assets (82,524)   (75,992)
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account (82,525)   (75,993)
Shareholders' funds (82,524)   (75,992)
 


For the year ended 31 October 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 10 July 2025 and were signed by:


-------------------------------
G Hardman
Director
1
General Information
Build-A-Van Ltd is a private company, limited by shares, registered in England and Wales, registration number 05577358, registration address Riverside Mill, Brunswick Street, Nelson, BB9 0HZ.

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).
Going concern basis
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
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 Value Added Tax and trade discounts.
Tangible fixed assets
Tangible fixed assets are initially measured at cost, and subsequently measured at cost or valuation, net of depreciation and impairment losses.
Land is not depreciated. Depreciation is recognised on other assets so as 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 Equipment 25% Reducing Balance
Office Equipment 25% Reducing Balance
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.
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and Equipment   Office Equipment   Total
  £   £   £
At 01 November 2023 13,506    4,125    17,631 
Additions    
Disposals    
At 31 October 2024 13,506    4,125    17,631 
Depreciation
At 01 November 2023 13,115    3,766    16,881 
Charge for year 98    90    188 
On disposals    
At 31 October 2024 13,213    3,856    17,069 
Net book values
Closing balance as at 31 October 2024 293    269    562 
Opening balance as at 01 November 2023 391    359    750 


4.

Indebtedness

Included within creditors are bank borrowings amounting to £50,226 that are secured by the company. 

Included within creditors are amounts payable by instalments that fall due after five years amounting to £2,286.
2