B & I Protection & Control Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04987894

B & I Protection & Control Ltd

Filleted Unaudited Financial Statements

For the period ended

31 March 2025

B & I Protection & Control Ltd

Statement of Financial Position

31 March 2025

	31 Mar 25		31 Dec 23
Note	£	£	£

Fixed assets

Tangible assets	5		3,593	2,049

Current assets

Debtors	6	120,282	142,414
Cash at bank and in hand		1,802	10,083
		---------	---------
		122,084	152,497

Creditors: amounts falling due within one year	7	123,733		144,177
		---------		---------
Net current (liabilities)/assets			( 1,649)	8,320
			-------	--------
Total assets less current liabilities			1,944	10,369

Creditors: amounts falling due after more than one year	8	1,489	10,205
		-------	--------
Net assets		455	164
		-------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	355	64
	----	----
Shareholders funds	455	164
	----	----

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 period 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 period 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 .

B & I Protection & Control Ltd

Statement of Financial Position (continued)

31 March 2025

These financial statements were approved by the board of directors and authorised for issue on 6 November 2025 , and are signed on behalf of the board by:

R I Morson

Director

Company registration number: 04987894

B & I Protection & Control Ltd

Notes to the Financial Statements

Period from 1 January 2024 to 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 47B High Street, Ongar, Essex, CM5 9DT.

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 represents amounts derived from the provision of goods and services falling within the company's activities after deduction of trade discounts and value added tax.

Taxation

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:

	Fixtures & Fitting	-	25% reducing balance

4. Employee numbers

The average number of persons employed by the company during the period amounted to 2 (2023: 2 ).

5. Tangible assets

	Fixtures and fittings	Total
	£	£
Cost
At 1 January 2024	20,737	20,737
Additions	3,177	3,177
	--------	--------
At 31 March 2025	23,914	23,914
	--------	--------
Depreciation
At 1 January 2024	18,688	18,688
Charge for the period	1,633	1,633
	--------	--------
At 31 March 2025	20,321	20,321
	--------	--------
Carrying amount
At 31 March 2025	3,593	3,593
	--------	--------
At 31 December 2023	2,049	2,049
	--------	--------

6. Debtors

	31 Mar 25	31 Dec 23
	£	£
Trade debtors	3,168	13,184
Other debtors	117,114	129,230
	---------	---------
	120,282	142,414
	---------	---------

7. Creditors: amounts falling due within one year

	31 Mar 25	31 Dec 23
	£	£
Bank loans and overdrafts	6,800	6,700
Corporation tax	76,022	103,089
Social security and other taxes	10,530	22,935
Other creditors	30,381	11,453
	---------	---------
	123,733	144,177
	---------	---------

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

	31 Mar 25	31 Dec 23
	£	£
Bank loans and overdrafts	1,489	10,205
	-------	--------

9. Directors' advances, credits and guarantees

During the period the directors entered into the following advances and credits with the company:

	31 Mar 25
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
R I Morson	118,981	( 28,106)	90,875
	---------	--------	--------

	31 Dec 23
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
R I Morson	118,972	9	118,981
	---------	----	---------