General Information
BRISTOL OFFICE ESSENTIALS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 05550613, registration address 53 GLOUCESTER ROAD, BISHOPSTON, BRISTOL, BS7 8AD.
The presentation currency is £ sterling.
| 1. |
Accounting policies
Significant accounting policies
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
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 |
20% Straight Line
|
| Motor Vehicles |
20% Straight Line
|
| Fixtures and Fittings |
20% Straight Line
|
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
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 |
|
Total |
| |
£ |
|
£ |
|
£ |
|
£ |
| At 01 September 2024 |
45,789 |
|
77,436 |
|
18,634 |
|
141,859 |
| Additions |
1,667 |
|
- |
|
- |
|
1,667 |
| Disposals |
- |
|
- |
|
- |
|
- |
| At 31 August 2025 |
47,456 |
|
77,436 |
|
18,634 |
|
143,526 |
| Depreciation |
| At 01 September 2024 |
35,490 |
|
55,538 |
|
18,634 |
|
109,662 |
| Charge for year |
3,633 |
|
15,488 |
|
- |
|
19,121 |
| On disposals |
- |
|
- |
|
- |
|
- |
| At 31 August 2025 |
39,123 |
|
71,026 |
|
18,634 |
|
128,783 |
| Net book values |
| Closing balance as at 31 August 2025 |
8,333 |
|
6,410 |
|
- |
|
14,743 |
| Opening balance as at 01 September 2024 |
10,299 |
|
21,898 |
|
- |
|
32,197 |
|
| 4. |
Stocks
|
2025
£ |
|
2024
£ |
| Stocks |
10,000 |
|
6,825 |
|
10,000 |
|
6,825 |
|
| 5. |
Debtors: amounts falling due within one year
|
2025
£ |
|
2024
£ |
| Other Debtors |
746 |
|
0 |
|
746 |
|
0 |
|
| 6. |
Creditors: amount falling due within one year
|
2025
£ |
|
2024
£ |
| Trade Creditors |
26,761 |
|
28,453 |
| Bank Loans & Overdrafts |
5,872 |
|
5,872 |
| Taxation and Social Security |
10,068 |
|
15,511 |
| Obligations under HP/Financial Leases |
9,182 |
|
9,182 |
| Other Creditors |
7,888 |
|
14,441 |
|
59,771 |
|
73,459 |
|
| 7. |
Creditors: amount falling due after more than one year
|
2025
£ |
|
2024
£ |
| Bank Loans & Overdrafts |
20,617 |
|
22,747 |
| Obligations under HP/Financial Leases |
3,938 |
|
13,118 |
|
24,555 |
|
35,865 |
|
| 8. |
Provisions for liabilities
|
2025
£ |
|
2024
£ |
| Deferred Tax |
(1,549) |
|
577 |
|
(1,549) |
|
577 |
|
|
D Whelan
Included in other creditors < 1 year is £91 (2024 : £ 8,642) owed to the director. The amount is unsecured, interest free and has no set repayment plan.
|
3
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