B K Isaacs Sons Limited - Filleted accounts

Registered number

08801103

B K Isaacs Sons Limited

Filleted Accounts

31 December 2025

B K Isaacs Sons Limited
Registered number:		08801103
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		7,589			9,682

Current assets
Debtors	4	1,457			16,589
Cash at bank and in hand		56,299			37,481
		57,756			54,070

Creditors: amounts falling due within one year	5	(7,723)			(3,796)

Net current assets			50,033			50,274

Net assets			57,622			59,956

Capital and reserves
Called up share capital			1			1
Profit and loss account			57,621			59,955

Shareholder's funds			57,622			59,956

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr S M Isaacs
Director
Approved by the board on 21 July 2026

B K Isaacs Sons Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% reducing balance
	Motor vehicles	25% reducing balance


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			1		1


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 January 2025	26,413		9,000		35,413
	Additions	437		-		437
	At 31 December 2025	26,850		9,000		35,850

	Depreciation
	At 1 January 2025	21,793		3,938		25,731
	Charge for the year	1,264		1,266		2,530
	At 31 December 2025	23,057		5,204		28,261

	Net book value
	At 31 December 2025	3,793		3,796		7,589
	At 31 December 2024	4,620		5,062		9,682


4	Debtors			2025		2024
£					£

	Trade debtors			(49)		15,414
	Other debtors			1,506		1,175
				1,457		16,589


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Taxation and social security costs			6,695		2,095
	Other creditors			1,028		1,701
				7,723		3,796


6	Other information

	B K Isaacs Sons Limited is a private company limited by shares and incorporated in England. Its registered office is:
	43 Fisherton Street
	Salisbury
	Wiltshire
	SP2 7SU