Registration number: 12679356

Bastin Technical & Engineering Services Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 9

Bastin Technical & Engineering Services Ltd

Company Information

Directors

Mr Peter Neil Bastin Mrs Tracey Jane Bastin

Registered office

42 a Walnut Road Torquay Devon TQ2 6HS

Accountants

Neil Wilson Accountancy Limited Bank Chambers 260-262 Union Street Torquay Devon TQ2 5QU

Bastin Technical & Engineering Services Ltd

(Registration number: 12679356)
Balance Sheet as at 30 June 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	939	1,252
Current assets
Debtors	5	89,671	74,173
Cash at bank and in hand		8,867	8,407
		98,538	82,580
Creditors: Amounts falling due within one year	6	(56,712)	(60,899)
Net current assets		41,826	21,681
Total assets less current liabilities		42,765	22,933
Provisions for liabilities		(20,000)	-
Net assets		22,765	22,933
Capital and reserves
Called up share capital	7	3	3
Retained earnings		22,762	22,930
Shareholders' funds		22,765	22,933

For the financial year ending 30 June 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 21 August 2025 and signed on its behalf by:
 

......................................... Mr Peter Neil Bastin Director

Bastin Technical & Engineering Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
42 a Walnut Road
Torquay
Devon
TQ2 6HS

These financial statements were authorised for issue by the Board on 21 August 2025.

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 except that as disclosed in the accounting policies certain items are shown at fair value.

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 sales/value added tax, returns, rebates and discounts.

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.

Tax

The tax expense for the period comprises current 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.

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.

Bastin Technical & Engineering Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

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
Office equipment	25% Reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

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.

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.

Bastin Technical & Engineering Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Bastin Technical & Engineering Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 July 2024	3,101	3,101
At 30 June 2025	3,101	3,101
Depreciation
At 1 July 2024	1,849	1,849
Charge for the year	313	313
At 30 June 2025	2,162	2,162
Carrying amount
At 30 June 2025	939	939
At 30 June 2024	1,252	1,252

5

Debtors

Current	2025 £	2024 £
Trade debtors	-	8,210
Other debtors	89,671	65,963
	89,671	74,173

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	29,037	32,204
Accruals and deferred income	1,875	1,835
Other creditors	25,800	26,860
	56,712	60,899

7	Share capital

Allotted, called up and fully paid shares

Bastin Technical & Engineering Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	2	2	2	2

8

Dividends

		2025		2024
		£		£
Interim dividend of £16,167.00 (2024 - £21,667.00) per ordinary share		46,500		65,650

9	Related party transactions

Bastin Technical & Engineering Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Directors' remuneration

The directors' remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	12,570	12,570
Contributions paid to money purchase schemes	20,000	-
	32,570	12,570

Dividends paid to directors

		2025 £		2024 £
Mr Peter Neil Bastin
Interim dividends		21,500		15,700
Interim dividends		12,500		18,100
		34,000		33,800
Mrs Tracey Jane Bastin
Interim dividends		12,500		7,850