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Registered Number: 06066578
England & Northern Ireland

 

 

 

B&S REFRACTORY LININGS LTD



Abridged Accounts
 


Period of accounts

Start date: 01 February 2024

End date: 31 January 2025
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Tangible fixed assets 3 72,631    92,946 
72,631    92,946 
Current assets      
Debtors 38,176    22,911 
Cash at bank and in hand 83,148    122,047 
121,324    144,958 
Creditors: amount falling due within one year (33,914)   (74,389)
Net current assets 87,410    70,569 
 
Total assets less current liabilities 160,041    163,515 
Creditors: amount falling due after more than one year (7,500)   (17,500)
Provisions for liabilities (226)   (226)
Net assets 152,315    145,789 
 

Capital and reserves 		     
Called up share capital 2    2 
Profit and loss account 152,313    145,787 
Shareholders' funds 152,315    145,789 
 


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

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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.
These 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 income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 15 August 2025 and were signed on its behalf by:


-------------------------------
Paul Blinkhorn
Director
1
General Information
B&S Refractory Linings Ltd is a private company, limited by shares, registered in England & Northern Ireland, registration number 06066578, registration address 7 Chiltern Road, Culcheth, Cheshire, WA3 4LF.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 15 Reducing Balance
Motor Vehicles 25 Reducing Balance
Fixtures and Fittings 15 Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 3 (2024 : 3).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 February 2024 53,228    104,606    8,013    566    166,413 
Additions 343    -    -    -    343 
Disposals -    -    -    -    - 
At 31 January 2025 53,571    104,606    8,013    566    166,756 
Depreciation
At 01 February 2024 35,382    31,958    5,851    276    73,467 
Charge for year 3,703    16,570    307    78    20,658 
On disposals -    -    -    -    - 
At 31 January 2025 39,085    48,528    6,158    354    94,125 
Net book values
Closing balance as at 31 January 2025 14,486    56,078    1,855    212    72,631 
Opening balance as at 01 February 2024 17,846    72,648    2,162    290    92,946 


2