BUCKLEY BUILDING SERVICES LIMITED

Registered number

04754359

Filleted Accounts

31 May 2025

BUCKLEY BUILDING SERVICES LIMITED
Registered number:		04754359
Balance Sheet
as at 31 May 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		11,260			15,013

Current assets
Stocks		4,005			7,950
Debtors	5	-			3,823
Cash at bank and in hand		15,606			23,078
		19,611			34,851

Creditors: amounts falling due within one year	6	(16,500)			(16,380)

Net current assets			3,111			18,471

Total assets less current liabilities			14,371			33,484

Creditors: amounts falling due after more than one year	7		(12,529)			(11,625)



Net assets			1,842			21,859

Capital and reserves
Called up share capital			2			2
Profit and loss account			1,840			21,857

Shareholders' funds			1,842			21,859

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.




K Buckley
Director
Approved by the board on 4 September 2025

BUCKLEY BUILDING SERVICES LIMITED
Notes to the Accounts
for the year ended 31 May 2025


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.

	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% per annum of net book value
	Motor vehicles	25% per annum of net book value


	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.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			2		2


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 June 2024					165,000
	At 31 May 2025					165,000

	Amortisation
	At 1 June 2024					165,000
	At 31 May 2025					165,000

	Net book value
	At 31 May 2025					-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 20 years.


4	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 June 2024	19,932		31,930		51,862
	At 31 May 2025	19,932		31,930		51,862

	Depreciation
	At 1 June 2024	18,988		17,861		36,849
	Charge for the year	236		3,517		3,753
	At 31 May 2025	19,224		21,378		40,602

	Net book value
	At 31 May 2025	708		10,552		11,260
	At 31 May 2024	944		14,069		15,013


5	Debtors			2025		2024
£					£

	Other debtors			-		3,823


6	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			1,279		393
	Accruals and deferred income			1,775		3,987
	Taxation and social security costs			1,446		-
	Directors loans			12,000		12,000
				16,500		16,380


7	Creditors: amounts falling due after one year			2025		2024
£					£

	Directors loans			12,529		11,625


8	Events after the reporting date

	There were no material post balance sheet events up to the 4th September 2025, being the date of approval of the financial statements by the board of directors.


9	Other information

	BUCKLEY BUILDING SERVICES LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	Wynbank Farm
	Wereton Road
	Audley
	Stoke On Trent
	Staffs, ST7 8HE