Registered number
14177864
Bison Industrial Limited
Unaudited Filleted Accounts
31 December 2024
Bison Industrial Limited
Registered number: 14177864
Balance Sheet
as at 31 December 2024
Notes 2024 2023
£ £
Fixed assets
Intangible assets 3 1,125,987 1,277,347
Tangible assets 4 503,333 417,264
1,629,320 1,694,611
Current assets
Stocks 1,637,669 949,252
Debtors 5 2,008,127 2,595,221
Cash at bank and in hand 64,789 476,645
3,710,585 4,021,118
Creditors: amounts falling due within one year 6 (2,814,506) (2,583,452)
Net current assets 896,079 1,437,666
Total assets less current liabilities 2,525,399 3,132,277
Creditors: amounts falling due after more than one year 7 (1,576,277) (2,516,196)
Provisions for liabilities (87,160) (87,160)
Net assets 861,962 528,921
Capital and reserves
Called up share capital 100 100
Profit and loss account 861,862 528,821
Shareholders' funds 861,962 528,921
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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. Browning
Director
Approved by the board on 18 September 2025
Bison Industrial 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.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Development costs 33% striaghtline
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:
Property improvements 10% straightline
Plant and machinery 15% reducing balance
Fixtures and fittings 10% - 15% straightline
Motor vehicles 20% straightline
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 44 36
3 Intangible fixed assets
Goodwill Development costs Total
£
Cost
At 1 January 2024 1,500,000 13,736 1,513,736
At 31 December 2024 1,500,000 13,736 1,513,736
Amortisation
At 1 January 2024 225,000 11,389 236,389
Provided during the year 150,000 1,360 151,360
At 31 December 2024 375,000 12,749 387,749
Net book value
At 31 December 2024 1,125,000 987 1,125,987
At 31 December 2023 1,275,000 2,347 1,277,347
Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.
4 Tangible fixed assets
Land and buildings Plant and machinery etc Motor vehicles Total
£ £ £ £
Cost
At 1 January 2024 39,698 428,862 56,105 524,665
Additions - 172,296 24,010 196,306
At 31 December 2024 39,698 601,158 80,115 720,971
Depreciation
At 1 January 2024 7,210 88,066 12,125 107,401
Charge for the year 3,969 97,520 8,748 110,237
At 31 December 2024 11,179 185,586 20,873 217,638
Net book value
At 31 December 2024 28,519 415,572 59,242 503,333
At 31 December 2023 32,488 340,796 43,980 417,264
5 Debtors 2024 2023
£ £
Trade debtors 1,920,647 2,500,746
Other debtors 87,480 94,475
2,008,127 2,595,221
6 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 220,157 118,300
Obligations under finance lease and hire purchase contracts 145,314 -
Trade creditors 1,185,992 1,575,465
Taxation and social security costs 645,788 442,487
Other creditors 617,255 447,200
2,814,506 2,583,452
7 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 59,150 177,450
Obligations under finance lease and hire purchase contracts 81,699 -
Amounts owed to group undertakings and undertakings in which the company has a participating interest 1,435,428 2,221,871
Other creditors - 116,875
1,576,277 2,516,196
8 Related party transactions
Included within other debtors are loans to related parties totalling £nil (2023: £9,495). The loans have been made on an interest free basis and are repayable on demand.

Included within creditors due after one year is a loan from the company's parent undertaking of £1,435,428 (2023: £2,221,871) . The loan is interest free and repayable on demand.
9 Operating lease commitments
Lessee
At the reporting end date the company had outstanding commitments for future lease payments under non-cancellable operating leases as follows:
2024 2023
£ £
17,582 12,890
17,582 12,890
10 Parent company
The company is a wholly-owned subsidiary of Bison Global Limited.
11 Other information
Bison Industrial Limited is a private company limited by shares and incorporated in England. Its registered office is:
Pioneer House Bottings Industrial Estate
Hillsons Road
Curdridge
Southampton
SO30 2DY
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