Bickerton Greenwood Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06727249

Bickerton Greenwood Limited

Filleted Unaudited Financial Statements

31 March 2025

Bickerton Greenwood Limited

Statement of Financial Position

31 March 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5	272,071	279,428
Investments	6	2	2
		---------	---------
		272,073	279,430

Current assets

Debtors	7	66,384	50,502
Cash at bank and in hand		13,656	14,741
		--------	--------
		80,040	65,243

Creditors: amounts falling due within one year	8	236,667		239,076
		---------		---------
Net current liabilities			156,627	173,833
			---------	---------
Total assets less current liabilities			115,446	105,597

Creditors: amounts falling due after more than one year	9		71,819	90,995

Provisions

Taxation including deferred tax	5,518	7,357
	---------	---------
Net assets	38,109	7,245
	---------	---------

Bickerton Greenwood Limited

Statement of Financial Position (continued)

31 March 2025

	2025		2024
Note	£	£	£

Capital and reserves

Called up share capital	11	100	100
Profit and loss account		38,009	7,145
		--------	-------
Shareholders funds		38,109	7,245
		--------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 March 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 15 December 2025 , and are signed on behalf of the board by:

Mr M Hall

Director

Company registration number: 06727249

Bickerton Greenwood Limited

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 3 Greengate, Cardale Park, Harrogate, North Yorkshire, HG3 1GY.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Motor Vehicles	-	25% reducing balance

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tangible assets

	Land and buildings	Motor vehicles	Total
	£	£	£
Cost
At 1 April 2024 and 31 March 2025	250,000	64,390	314,390
	---------	--------	---------
Depreciation
At 1 April 2024	–	34,962	34,962
Charge for the year	–	7,357	7,357
	---------	--------	---------
At 31 March 2025	–	42,319	42,319
	---------	--------	---------
Carrying amount
At 31 March 2025	250,000	22,071	272,071
	---------	--------	---------
At 31 March 2024	250,000	29,428	279,428
	---------	--------	---------

Finance leases and hire purchase contracts

Included within the carrying value of tangible assets are the following amounts relating to assets held under finance leases or hire purchase agreements:

	Motor vehicles
	£
At 31 March 2025	22,071
	--------
At 31 March 2024	29,428
	--------

6. Investments

	Shares in group undertakings
	£
Cost
At 1 April 2024 and 31 March 2025	2
	----
Impairment
At 1 April 2024 and 31 March 2025	–
	----

Carrying amount
At 31 March 2025	2
	----
At 31 March 2024	2
	----

The company owns 100% of Millpark Construction Limited and Millpark Properties Limited.

The company is a designated member of Aspire (Yorkshire) LLP, an LLP registered in England & Wales.

Under the provision of section 398 of the Companies Act 2006 the company is exempt from preparing consolidated accounts and has not done so, therefore the accounts show information about the company as an individual entity.

7. Debtors

	2025	2024
	£	£
Other debtors	66,384	50,502
	--------	--------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	7,699	7,101
Trade creditors	122	114
Amounts owed to group undertakings and undertakings in which the company has a participating interest	208,197	215,467
Corporation tax	–	2,364
Social security and other taxes	6,771	152
Other creditors	13,878	13,878
	---------	---------
	236,667	239,076
	---------	---------

Included within creditors amounts falling due with one year is the following:

	2025	2024
	£	£
Hire Purchase	10,878	10,878
Bank Loans	7,699	7,101

These are secured on the assets they relate to by way of a fixed and floating charge.

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	69,336	77,634
Other creditors	2,483	13,361
	--------	--------
	71,819	90,995
	--------	--------

Included within creditors amounts falling due after more than one year is the following:

	2025	2024
	£	£
Hire purchase and finance lease agreements	2,483	13,361
Bank loans	69,336	77,634

These are secured on the assets they relate by way of a fixed and floating charge.

10. Finance leases and hire purchase contracts

The total future minimum lease payments under finance leases and hire purchase contracts are as follows:

	2025	2024
	£	£
Not later than 1 year	10,878	10,878
Later than 1 year and not later than 5 years	2,483	13,361
	--------	--------
	13,361	24,239
	--------	--------

11. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	75	75	75	75
Ordinary A shares of £ 1 each	25	25	25	25
	--------	--------	----	----
	100	100	100	100
	--------	--------	----	----

12. Directors' advances, credits and guarantees

During the year the director received advances of £175,920 and repaid £160,510 to the company.

13. Related party transactions

No transactions with related parties were undertaken such as are required to be disclosed under Financial Reporting Standard 102.

14. Ultimate controlling party

The company's ultimate controlling party is M R Hall.