B&S Refractory Linings Ltd

B&S Refractory Linings Ltd
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	68,540	72,631
		68,540	72,631
Current assets
Debtors		104,160	38,176
Cash at bank and in hand		26,900	83,148
		131,060	121,324
Creditors: amount falling due within one year		(32,416)	(33,914)
Net current assets		98,644	87,410

Total assets less current liabilities		167,184	160,041
Creditors: amount falling due after more than one year		0	(7,500)
Provisions for liabilities		(114)	(226)
Net assets		167,070	152,315

Capital and reserves
Called up share capital		2	2
Profit and loss account		167,068	152,313
Shareholders' funds		167,070	152,315

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

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

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 16 July 2026 and were signed on its behalf by:

-------------------------------
Paul Blinkhorn
Director

B&S Refractory Linings Ltd
Notes to the Abridged Financial Statements
For the year ended 31 January 2026

General Information

B&S Refractory Linings Ltd is a private company, limited by shares, registered in England and Wales, registration number 06066578, registration address 7 Chiltern Road, Culcheth, Warrington, WA3 4LF.

The presentation currency is £ sterling.

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.

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	15 Reducing Balance
Motor Vehicles	25 Reducing Balance
Fixtures and Fittings	15 Reducing Balance

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 (2025 : 3).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 February 2025	53,571	104,606	8,013	566	166,756
Additions	1,842	14,995	-	1,032	17,869
Disposals	(4,682)	(15,590)	(3,527)	-	(23,799)
At 31 January 2026	50,731	104,011	4,486	1,598	160,826
Depreciation
At 01 February 2025	39,085	48,528	6,158	354	94,125
Charge for year	3,354	15,489	278	344	19,465
On disposals	(3,935)	(14,164)	(3,205)	-	(21,304)
At 31 January 2026	38,504	49,853	3,231	698	92,286
Net book values
Closing balance as at 31 January 2026	12,227	54,158	1,255	900	68,540
Opening balance as at 01 February 2025	14,486	56,078	1,855	212	72,631

Registered Number: 06066578
England and Wales
B&S REFRACTORY LININGS LTD

Abridged Accounts

Period of accounts Start date: 01 February 2025 End date: 31 January 2026