F Biddles Ltd 09540001 false 2024-04-01 2025-03-31 2025-03-31 The principal activity of the company is Gardening Digita Accounts Production Advanced 6.30.9574.0 true 09540001 2024-04-01 2025-03-31 09540001 2025-03-31 09540001 core:RetainedEarningsAccumulatedLosses 2025-03-31 09540001 core:ShareCapital 2025-03-31 09540001 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 09540001 core:Goodwill 2025-03-31 09540001 core:FurnitureFittingsToolsEquipment 2025-03-31 09540001 core:MotorVehicles 2025-03-31 09540001 core:OtherPropertyPlantEquipment 2025-03-31 09540001 bus:SmallEntities 2024-04-01 2025-03-31 09540001 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 09540001 bus:FilletedAccounts 2024-04-01 2025-03-31 09540001 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09540001 bus:RegisteredOffice 2024-04-01 2025-03-31 09540001 bus:Director1 2024-04-01 2025-03-31 09540001 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09540001 core:Goodwill 2024-04-01 2025-03-31 09540001 core:ComputerEquipment 2024-04-01 2025-03-31 09540001 core:FurnitureFittingsToolsEquipment 2024-04-01 2025-03-31 09540001 core:MotorVehicles 2024-04-01 2025-03-31 09540001 core:OtherPropertyPlantEquipment 2024-04-01 2025-03-31 09540001 core:PlantMachinery 2024-04-01 2025-03-31 09540001 countries:AllCountries 2024-04-01 2025-03-31 09540001 2024-03-31 09540001 core:Goodwill 2024-03-31 09540001 core:FurnitureFittingsToolsEquipment 2024-03-31 09540001 core:MotorVehicles 2024-03-31 09540001 core:OtherPropertyPlantEquipment 2024-03-31 09540001 2023-04-01 2024-03-31 09540001 2024-03-31 09540001 core:RetainedEarningsAccumulatedLosses 2024-03-31 09540001 core:ShareCapital 2024-03-31 09540001 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 09540001 core:FurnitureFittingsToolsEquipment 2024-03-31 09540001 core:MotorVehicles 2024-03-31 09540001 core:OtherPropertyPlantEquipment 2024-03-31 iso4217:GBP xbrli:pure

Registration number: 09540001

F Biddles Ltd

Annual Report and Unaudited Financial Statements

For The Year Ended 31 March 2025

 

F Biddles Ltd

Contents

Balance Sheet

1

Notes to the Unaudited Financial Statements

2 to 5

 

F Biddles Ltd

(Registration number: 09540001)
Balance Sheet as at 31 March 2025

Note

2025
£

2024
£

           

Fixed assets

   

 

Tangible assets

5

 

18,673

 

25,321

Current assets

   

 

Debtors

6

8,985

 

9,200

 

Cash at bank and in hand

 

2,808

 

622

 

 

11,793

 

9,822

 

Creditors: Amounts falling due within one year

7

(28,047)

 

(32,364)

 

Net current liabilities

   

(16,254)

 

(22,542)

Total assets less current liabilities

   

2,419

 

2,779

Provisions for liabilities

 

(1,683)

 

(1,967)

Net assets

   

736

 

812

Capital and reserves

   

 

Called up share capital

1

 

1

 

Profit and loss account

735

 

811

 

Total equity

   

736

 

812

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 30 August 2025 and signed on its behalf by:
 

.........................................
Mr Frank William Biddles
Director

 

F Biddles Ltd

Notes to the Unaudited Financial Statements For The Year Ended 31 March 2025

1

General information

The company is a private company limited by share capital, incorporated in Other.

The address of its registered office is:
Unit 11 Fusion Court
Aberford Road
Garforth
Leeds
LS25 2GH

The principal place of business is:
34 Sandringham Drive
Leeds
LS17 8DA

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax.

The company recognises revenue when, the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

 

F Biddles Ltd

Notes to the Unaudited Financial Statements For The Year Ended 31 March 2025

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant & Machinery

20% Straight Line

Motor Vehicles

25% Reducing Balance

Computer Equipment

33% Straight Line

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class

Amortisation method and rate

Goodwill

20% Straight Line

Share capital

Ordinary shares are classified as equity.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

 

F Biddles Ltd

Notes to the Unaudited Financial Statements For The Year Ended 31 March 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

4

Intangible assets

Goodwill
 £

Total
£

Cost or valuation

At 1 April 2024

10,000

10,000

At 31 March 2025

10,000

10,000

Amortisation

At 1 April 2024

10,000

10,000

At 31 March 2025

10,000

10,000

Carrying amount

At 31 March 2025

-

-

 

F Biddles Ltd

Notes to the Unaudited Financial Statements For The Year Ended 31 March 2025

5

Tangible assets

Furniture, fittings and equipment
 £

Motor vehicles
 £

Other tangible assets
£

Total
£

Cost or valuation

At 1 April 2024

751

32,600

16,230

49,581

At 31 March 2025

751

32,600

16,230

49,581

Depreciation

At 1 April 2024

750

8,150

15,360

24,260

Charge for the year

1

6,113

534

6,648

At 31 March 2025

751

14,263

15,894

30,908

Carrying amount

At 31 March 2025

-

18,337

336

18,673

At 31 March 2024

1

24,450

870

25,321

6

Debtors

Current

2025
£

2024
£

Trade debtors

6,985

7,200

Other debtors

2,000

2,000

 

8,985

9,200

7

Creditors

Creditors: amounts falling due within one year

2025
£

2024
£

Due within one year

Taxation and social security

4,258

5,916

Other creditors

23,789

26,448

28,047

32,364