REGISTERED NUMBER: 05748546 (England and Wales)

Financial Statements

for the Year Ended 30 April 2025

for

S Biddle Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S Biddle

SECRETARY:

Mrs J L Biddle

REGISTERED OFFICE:

1 Wilwyne Close

Caversham

Reading

Berkshire

RG4 5EP

REGISTERED NUMBER:

05748546 (England and Wales)

ACCOUNTANTS:

N R Bennett Ltd

The Wain House

Stretfordbury

Leominster

Herefordshire

HR6 0LP

FIXED ASSETS

Tangible assets

4

42,776

23,630

CURRENT ASSETS

Stocks

-

6,250

Debtors

5

503

899

Cash at bank

42,955

49,321

43,458

56,470

CREDITORS

Amounts falling due within one year

6

21,482

23,510

NET CURRENT ASSETS

21,976

32,960

TOTAL ASSETS LESS CURRENT LIABILITIES

64,752

56,590

CREDITORS

Amounts falling due after more than one year

7

39,521

28,217

NET ASSETS

25,231

28,373

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

25,229

28,371

SHAREHOLDERS' FUNDS

25,231

28,373

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 September 2025 and were signed by:

S Biddle - Director

1.	STATUTORY INFORMATION

S Biddle Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33.33% on cost, 25% on cost and 25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2024

60,857

Additions

57,035

Disposals

(56,772

)

At 30 April 2025

61,120

DEPRECIATION

At 1 May 2024

37,227

Charge for year

14,430

Eliminated on disposal

(33,313

)

At 30 April 2025

18,344

NET BOOK VALUE

At 30 April 2025

42,776

At 30 April 2024

23,630

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

-

400

Other debtors

503

499

503

899

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Hire purchase contracts

6,008

4,159

Taxation and social security

13,355

16,622

Other creditors

2,119

2,729

21,482

23,510

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Hire purchase contracts

39,521

28,217