Registered number
08801103
B K Isaacs Sons Limited
Filleted Accounts
31 December 2024
B K Isaacs Sons Limited
Registered number: 08801103
Balance Sheet
as at 31 December 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 9,682 12,910
Current assets
Debtors 4 16,589 35,244
Cash at bank and in hand 37,481 44,585
54,070 79,829
Creditors: amounts falling due within one year 5 (3,796) (15,824)
Net current assets 50,274 64,005
Net assets 59,956 76,915
Capital and reserves
Called up share capital 1 1
Profit and loss account 59,955 76,914
Shareholder's funds 59,956 76,915
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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.
Mr S M Isaacs
Director
Approved by the board on 15 July 2025
B K Isaacs Sons Limited
Notes to the Accounts
for the year ended 31 December 2024
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 (as applied to small entities by section 1A of the standard).
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 25% reducing balance
Motor vehicles 25% reducing balance
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 January 2024 26,413 9,000 35,413
At 31 December 2024 26,413 9,000 35,413
Depreciation
At 1 January 2024 20,253 2,250 22,503
Charge for the year 1,540 1,688 3,228
At 31 December 2024 21,793 3,938 25,731
Net book value
At 31 December 2024 4,620 5,062 9,682
At 31 December 2023 6,160 6,750 12,910
4 Debtors 2024 2023
£ £
Trade debtors 15,414 12,419
Other debtors 1,175 22,825
16,589 35,244
5 Creditors: amounts falling due within one year 2024 2023
£ £
Taxation and social security costs 2,095 15,375
Other creditors 1,701 449
3,796 15,824
6 Other information
B K Isaacs Sons Limited is a private company limited by shares and incorporated in England. Its registered office is:
43 Fisherton Street
Salisbury
Wiltshire
SP2 7SU
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