REGISTERED NUMBER: 08731493 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Bairstow's Mechanical Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr D Bairstow

Mrs J L Bairstow

SECRETARIES:

Mr D Bairstow

Mrs J L Bairstow

REGISTERED OFFICE:

Unit 4 Crescent Trading Estate

Dewsbury Road

LEEDS

West Yorkshire

LS11 5LQ

REGISTERED NUMBER:

08731493 (England and Wales)

ACCOUNTANTS:

SMH BCL Accountants Ltd

2, Pavilion Business Park

Royds Hall Road

Lower Wortley

Leeds

LS12 6AJ

FIXED ASSETS

Tangible assets

4

37,846

37,481

CURRENT ASSETS

Debtors

5

335,360

612,504

Cash at bank

265,612

844,991

600,972

1,457,495

CREDITORS

Amounts falling due within one year

6

283,888

1,097,632

NET CURRENT ASSETS

317,084

359,863

TOTAL ASSETS LESS CURRENT LIABILITIES

354,930

397,344

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

354,730

397,144

SHAREHOLDERS' FUNDS

354,930

397,344

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 28 May 2026 and were signed on its behalf by:

Mr D Bairstow - Director

1.	STATUTORY INFORMATION

Bairstow's Mechanical Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

29,519

256

60,497

5,858

96,130

Additions

1,234

-

8,120

-

9,354

At 31 December 2025

30,753

256

68,617

5,858

105,484

DEPRECIATION

At 1 January 2025

17,677

103

36,164

4,705

58,649

Charge for year

2,595

38

5,685

671

8,989

At 31 December 2025

20,272

141

41,849

5,376

67,638

NET BOOK VALUE

At 31 December 2025

10,481

115

26,768

482

37,846

At 31 December 2024

11,842

153

24,333

1,153

37,481

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

264,085

546,804

Other debtors

71,275

65,700

335,360

612,504

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

29,097

174,289

Amounts owed to group undertakings

-

672,377

Taxation and social security

248,609

245,021

Other creditors

6,182

5,945

283,888

1,097,632

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

40,000

56,667

Between one and five years

-

40,000

40,000

96,667

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

£

Mrs J L Bairstow and Mr D Bairstow

Balance outstanding at start of year

41,466

34,152

Amounts advanced

27,743

7,314

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

69,209

41,466

9.	RELATED PARTY DISCLOSURES

The company is a wholly owned subsidiary of the Bairstow Group Limited whose registered office is:

Unit 4 Crescent Trading Estate

Dewsbury Road

Leeds

West Yorkshire

LS11 5LQ

During the year, total dividends of £679,829 were paid to the Bairstow Group Limited.