Company registration number 05447560 (England and Wales)
B+P BUILDING SERVICES (YORKSHIRE) LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
B+P BUILDING SERVICES (YORKSHIRE) LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 8
B+P BUILDING SERVICES (YORKSHIRE) LTD
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Goodwill
3
-
0
833
Tangible assets
4
30,361
39,566
Investments
5
221,212
222,774
251,573
263,173
Current assets
Stocks
18,787
26,833
Debtors
6
942,263
753,513
Cash at bank and in hand
328,892
568,705
1,289,942
1,349,051
Creditors: amounts falling due within one year
7
(98,340)
(118,523)
Net current assets
1,191,602
1,230,528
Total assets less current liabilities
1,443,175
1,493,701
Provisions for liabilities
(7,590)
(9,891)
Net assets
1,435,585
1,483,810
Capital and reserves
Called up share capital
8
492
492
Profit and loss reserves
1,435,093
1,483,318
Total equity
1,435,585
1,483,810

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

B+P BUILDING SERVICES (YORKSHIRE) LTD
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2026
31 March 2026
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 25 June 2026 and are signed on its behalf by:
Mr Stephen Palframan
Mrs Judith Palframan
Director
Director
Company Registration No. 05447560
B+P BUILDING SERVICES (YORKSHIRE) LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
1
Accounting policies
Company information

B+P Building Services (Yorkshire) ltd is a private company limited by shares incorporated in England and Wales. The registered office is Hunters Lodge, Rookes Lane, Norwood Green, HALIFAX, West Yorkshire, HX3 8PU.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 20 years

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

B+P BUILDING SERVICES (YORKSHIRE) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
15% reducing balance
Fixtures, fittings & equipment
15% reducing balance
Computer equipment
33.3% reducing balance
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.7
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.8
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

B+P BUILDING SERVICES (YORKSHIRE) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 5 -
1.10
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.11
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12
Retirement benefits

The number of directors for whom retirement benefits are accruing under defined contribution schemes amounted to 4 (2023 - 4).

1.13
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

1.14
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

B+P BUILDING SERVICES (YORKSHIRE) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was 6 (2025 - 6).

2026
2025
Number
Number
Total
6
6
3
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2025 and 31 March 2026
50,000
Amortisation and impairment
At 1 April 2025
49,167
Amortisation charged for the year
833
At 31 March 2026
50,000
Carrying amount
At 31 March 2026
-
0
At 31 March 2025
833
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2025 and 31 March 2026
126,397
Depreciation and impairment
At 1 April 2025
86,830
Depreciation charged in the year
9,206
At 31 March 2026
96,036
Carrying amount
At 31 March 2026
30,361
At 31 March 2025
39,566
B+P BUILDING SERVICES (YORKSHIRE) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 7 -
5
Fixed asset investments
2026
2025
£
£
Investments
221,212
222,774

Investments are shown at market value.

Movements in fixed asset investments
Investments other than loans
£
Cost or valuation
At 1 April 2025
222,774
Valuation changes
(1,561)
At 31 March 2026
221,213
Carrying amount
At 31 March 2026
221,212
At 31 March 2025
222,774
6
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
221,508
46,634
Corporation tax recoverable
-
0
469
Other debtors
720,755
706,410
942,263
753,513
7
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
51,824
20,273
Corporation tax
37,000
85,150
Other taxation and social security
5,789
5,856
Other creditors
3,727
7,244
98,340
118,523
B+P BUILDING SERVICES (YORKSHIRE) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 8 -
8
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
A Ordinary shares of 1p each
20,000
20,000
200
200
B Ordinary shares of 1p each
19,200
19,200
192
192
C Ordinary shares of 1p each
10,000
10,000
100
100
49,200
49,200
492
492
2026-03-31 2025-04-01 false false false 25 June 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr Stephen Palframan Mrs Judith Palframan Mr Ross Palframan Mr Ian Nunns Mrs Judith Palframan 05447560 2025-04-01 2026-03-31 05447560 2026-03-31 05447560 core:Goodwill 2026-03-31 05447560 core:Goodwill 2025-03-31 05447560 core:NetGoodwill 2026-03-31 05447560 core:NetGoodwill 2025-03-31 05447560 2025-03-31 05447560 core:OtherPropertyPlantEquipment 2026-03-31 05447560 core:OtherPropertyPlantEquipment 2025-03-31 05447560 core:CurrentFinancialInstruments 2026-03-31 05447560 core:CurrentFinancialInstruments 2025-03-31 05447560 core:ShareCapital 2026-03-31 05447560 core:ShareCapital 2025-03-31 05447560 core:RetainedEarningsAccumulatedLosses 2026-03-31 05447560 core:RetainedEarningsAccumulatedLosses 2025-03-31 05447560 core:ShareCapitalOrdinaryShareClass1 2026-03-31 05447560 core:ShareCapitalOrdinaryShareClass1 2025-03-31 05447560 core:ShareCapitalOrdinaryShareClass2 2026-03-31 05447560 core:ShareCapitalOrdinaryShareClass2 2025-03-31 05447560 core:ShareCapitalOrdinaryShareClass3 2026-03-31 05447560 core:ShareCapitalOrdinaryShareClass3 2025-03-31 05447560 core:ShareCapitalOrdinaryShares 2026-03-31 05447560 core:ShareCapitalOrdinaryShares 2025-03-31 05447560 bus:Director1 2025-04-01 2026-03-31 05447560 bus:CompanySecretaryDirector1 2025-04-01 2026-03-31 05447560 core:Goodwill 2025-04-01 2026-03-31 05447560 core:PlantMachinery 2025-04-01 2026-03-31 05447560 core:FurnitureFittings 2025-04-01 2026-03-31 05447560 core:ComputerEquipment 2025-04-01 2026-03-31 05447560 core:MotorVehicles 2025-04-01 2026-03-31 05447560 2024-04-01 2025-03-31 05447560 core:NetGoodwill 2025-03-31 05447560 core:NetGoodwill 2025-04-01 2026-03-31 05447560 core:OtherPropertyPlantEquipment 2025-03-31 05447560 core:OtherPropertyPlantEquipment 2025-04-01 2026-03-31 05447560 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 05447560 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 05447560 bus:OrdinaryShareClass1 2025-04-01 2026-03-31 05447560 bus:OrdinaryShareClass2 2025-04-01 2026-03-31 05447560 bus:OrdinaryShareClass3 2025-04-01 2026-03-31 05447560 bus:OrdinaryShareClass1 2026-03-31 05447560 bus:OrdinaryShareClass1 2025-03-31 05447560 bus:OrdinaryShareClass2 2026-03-31 05447560 bus:OrdinaryShareClass2 2025-03-31 05447560 bus:OrdinaryShareClass3 2026-03-31 05447560 bus:OrdinaryShareClass3 2025-03-31 05447560 bus:AllOrdinaryShares 2026-03-31 05447560 bus:AllOrdinaryShares 2025-03-31 05447560 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 05447560 bus:FRS102 2025-04-01 2026-03-31 05447560 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 05447560 bus:Director2 2025-04-01 2026-03-31 05447560 bus:Director3 2025-04-01 2026-03-31 05447560 bus:Director4 2025-04-01 2026-03-31 05447560 bus:CompanySecretary1 2025-04-01 2026-03-31 05447560 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 05447560 bus:FullAccounts 2025-04-01 2026-03-31 xbrli:pure xbrli:shares iso4217:GBP