Registration number: 02429644

Building Environment Control Limited

Contents

Balance Sheet	1
Notes to the Financial Statements	2 to 6

Building Environment Control Limited

(Registration number: 02429644)
Balance Sheet as at 31 March 2026

	Note	2026 £	Unaudited 2025 £
Fixed assets
Tangible assets	4	19,988	19,164
Current assets
Stocks		427,030	551,484
Debtors	5	597,713	283,545
Cash at bank and in hand		195,662	480,191
		1,220,405	1,315,220
Creditors: Amounts falling due within one year	7	(462,987)	(847,816)
Net current assets		757,418	467,404
Total assets less current liabilities		777,406	486,568
Provisions for liabilities		(4,997)	(4,792)
Net assets		772,409	481,776
Capital and reserves
Called up share capital		100	100
Retained earnings		772,309	481,676
Shareholders' funds		772,409	481,776

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

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 and Directors' Report.

Approved and authorised by the Board on 30 June 2026 and signed on its behalf by:
 

......................................... Mr N J Payne Director

Building Environment Control Limited

Notes to the Financial Statements for the Year Ended 31 March 2026

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:
1st Floor
Cavendish House
Cross Street
Sale
M33 7BU

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.

Audit report

The Independent Auditor's Report was unqualified.

The name of the Senior Statutory Auditor who signed the audit report on 30 June 2026 was Frederick Norman, who signed for and on behalf of Harold Sharp Limited.

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.

Building Environment Control Limited

Notes to the Financial Statements for the Year Ended 31 March 2026

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises tax.

The current 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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

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
Furniture, fittings and equipment	Straight line 3 years / 15% reducing balance
Plant and machinery	15% on reducing balance

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.

Building Environment Control Limited

Notes to the Financial Statements for the Year Ended 31 March 2026

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.

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.

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 directors) during the year, was 19 (2025 - 19).

Building Environment Control Limited

Notes to the Financial Statements for the Year Ended 31 March 2026

4	Tangible assets

	Furniture, fittings and equipment  £	Plant and Machinery £	Total £
Cost or valuation
At 1 April 2025	19,075	23,433	42,508
Additions	7,782	4,939	12,721
At 31 March 2026	26,857	28,372	55,229
Depreciation
At 1 April 2025	6,350	16,993	23,343
Charge for the year	7,936	3,962	11,898
At 31 March 2026	14,286	20,955	35,241
Carrying amount
At 31 March 2026	12,571	7,417	19,988
At 31 March 2025	12,724	6,440	19,164

Building Environment Control Limited

Notes to the Financial Statements for the Year Ended 31 March 2026

5

Debtors

Current	2026 £	Unaudited 2025 £
Trade debtors	516,419	177,143
Amounts owed by group	13,800	4,374
Prepayments	64,539	100,992
Other debtors	2,955	1,036
	597,713	283,545

6	Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

	2026 £	Unaudited 2025 £
Later than one year and not later than five years	180,198	299,870

7

Creditors

Creditors: amounts falling due within one year

	2026 £	Unaudited 2025 £
Due within one year
Trade creditors	148,255	282,292
Taxation and social security	257,531	342,317
Accruals and deferred income	44,982	209,589
Other creditors	12,219	13,618
	462,987	847,816

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company. At the balance sheet reporting date, unpaid pension contributions of £4,680 (2025 – £3,398) were due to the fund.