Registration number: 01084167

BAPP Industrial Supplies Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 9

BAPP Industrial Supplies Limited

Company Information

Chairman

Mr Dean Garth Cook

Director

Mr Ben Adam Platts

Registered office

Phoenix Works Claycliffe Road Barugh Green Barnsley South Yorkshire S75 1LR

Accountants

Thorntons Accounting Limited Chartered Certified Accountants 176-178 Pontefract Road Cudworth Barnsley South Yorkshire S72 8BE

BAPP Industrial Supplies Limited

(Registration number: 01084167)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	187,423	248,091
Current assets
Stocks	5	144,280	143,830
Debtors	6	744,244	594,684
Cash at bank and in hand		319,558	353,769
		1,208,082	1,092,283
Creditors: Amounts falling due within one year	7	(847,553)	(821,001)
Net current assets		360,529	271,282
Net assets		547,952	519,373
Capital and reserves
Called up share capital	8	100,000	100,000
Retained earnings		447,952	419,373
Shareholders' funds		547,952	519,373

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 14 April 2026
 

......................................... Mr Dean Garth Cook Chairman

BAPP Industrial Supplies Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Phoenix Works
Claycliffe Road
Barugh Green
Barnsley
South Yorkshire
S75 1LR

These financial statements were authorised for issue by the director on 14 April 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

BAPP Industrial Supplies Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor vehicle	25% Straight line basis
Fixtures, fittings and equipment	10-33% Straight line basis
Land and buildings	2% Straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

BAPP Industrial Supplies Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 17 (2024 - 17).

BAPP Industrial Supplies Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4	Tangible assets

	Land and buildings £	Fixtures and fittings £	Motor vehicles  £	Total £
Cost or valuation
At 1 January 2025	258,647	52,429	366,227	677,303
Additions	6,000	4,060	-	10,060
At 31 December 2025	264,647	56,489	366,227	687,363
Depreciation
At 1 January 2025	179,615	36,365	213,232	429,212
Charge for the year	5,460	6,213	59,055	70,728
At 31 December 2025	185,075	42,578	272,287	499,940
Carrying amount
At 31 December 2025	79,572	13,911	93,940	187,423
At 31 December 2024	79,032	16,064	152,995	248,091

Included within the net book value of land and buildings above is £79,572 (2024 - £79,032) in respect of freehold land and buildings.
 

5

Stocks

	2025 £	2024 £
Other inventories	144,280	143,830

BAPP Industrial Supplies Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

6

Debtors

	2025 £	2024 £
Trade debtors	583,732	493,435
Other debtors	120,000	70,000
Prepayments	40,512	31,249
	744,244	594,684

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	282,959	162,306
Trade creditors		393,417	338,252
Taxation and social security		78,786	81,555
Accruals and deferred income		83,607	232,378
Other creditors		8,784	6,510
		847,553	821,001

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	100,000	100,000	100,000	100,000

BAPP Industrial Supplies Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

9	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Other borrowings	282,959	162,306

BAPP Industrial Supplies Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

10	Related party transactions

Summary of transactions with entities with joint control or significant interest

In the ordinary course of business the company buys and sells goods and services as follows;
 

Income and receivables from related parties

2025	Entities with joint control or significant influence £
Sale of goods	89,080

2024	Entities with joint control or significant influence £
Sale of goods	147,245

Expenditure with and payables to related parties

2025	Entities with joint control or significant influence £
Purchase of goods	1,232,345
Rendering of services	384,407
	1,616,752

2024	Entities with joint control or significant influence £
Purchase of goods	1,349,441
Rendering of services	448,997
	1,798,438