Building Energy Control Solutions Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07127214

BUILDING ENERGY CONTROL SOLUTIONS LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 March 2025

BUILDING ENERGY CONTROL SOLUTIONS LIMITED

STATEMENT OF FINANCIAL POSITION

31 March 2025

	2025		2024
Note	£	£	£	£

FIXED ASSETS

Tangible assets	5		169,458		126,264

CURRENT ASSETS

Stocks		875	22,350
Debtors	6	645,150	451,998
Cash at bank and in hand		603,497	721,690
		--------------	--------------
		1,249,522	1,196,038

CREDITORS: amounts falling due within one year	7	446,916		319,941
		--------------		--------------
NET CURRENT ASSETS			802,606		876,097
			-----------		--------------
TOTAL ASSETS LESS CURRENT LIABILITIES			972,064		1,002,361

PROVISIONS

Taxation including deferred tax	32,561	16,562
	-----------	--------------
NET ASSETS	939,503	985,799
	-----------	--------------

BUILDING ENERGY CONTROL SOLUTIONS LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 March 2025

	2025		2024
Note	£	£	£	£

CAPITAL AND RESERVES

Called up share capital	8	32	53
Share premium account		239,989	239,989
Capital redemption reserve		79	58
Profit and loss account		699,403	745,699
		-----------	-----------
SHAREHOLDERS FUNDS		939,503	985,799
		-----------	-----------

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 comprehensive income 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 23 December 2025 , and are signed on behalf of the board by:

Mr R Rosano

Director

Company registration number: 07127214

BUILDING ENERGY CONTROL SOLUTIONS 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 BECS House, 71 Shetcliffe Lane, Bradford, West Yorkshire, BD4 6QJ, United Kingdom.

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.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Current and deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax, with the following exceptions: Deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.

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.

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:

Leasehold Property	-	33% straight line
Fixtures & Fittings	-	20% straight line
Motor Vehicles	-	25% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

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

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 8 (2024: 8 ).

5. TANGIBLE ASSETS

	Land and buildings	Fixtures and fittings	Motor vehicles	Total
	£	£	£	£
Cost
At 1 April 2024	75,413	19,412	253,980	348,805
Additions	–	–	92,099	92,099
Disposals	–	–	( 71,000)	( 71,000)
	---------	---------	-----------	-----------
At 31 March 2025	75,413	19,412	275,079	369,904
	---------	---------	-----------	-----------
Depreciation
At 1 April 2024	75,399	18,284	128,858	222,541
Charge for the year	–	776	25,664	26,440
Disposals	–	–	( 48,535)	( 48,535)
	---------	---------	-----------	-----------
At 31 March 2025	75,399	19,060	105,987	200,446
	---------	---------	-----------	-----------
Carrying amount
At 31 March 2025	14	352	169,092	169,458
	---------	---------	-----------	-----------
At 31 March 2024	14	1,128	125,122	126,264
	---------	---------	-----------	-----------

6. DEBTORS

	2025	2024
	£	£
Trade debtors	523,868	396,460
Other debtors	121,282	55,538
	-----------	-----------
	645,150	451,998
	-----------	-----------

7. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	68,681	115,767
Corporation tax	154,926	88,478
Social security and other taxes	39,067	16,597
Other creditors	184,242	99,099
	-----------	-----------
	446,916	319,941
	-----------	-----------

8. CALLED UP SHARE CAPITAL

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	32	32	53	53
	-----	-----	-----	-----

9. OPERATING LEASES

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£
Not later than 1 year	11,000	11,000
Later than 1 year and not later than 5 years	24,750	35,750
	---------	---------
	35,750	46,750
	---------	---------

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The directors loan accounts were in credit for the whole year and are unsecured, interest free and repayable on demand.