Company Registration No. 02892635 (England and Wales)
B.G.S MOTORS & MOWERS LTD.
Unaudited accounts
for the year ended 31 January 2026
B.G.S MOTORS & MOWERS LTD.
Unaudited accounts
Contents
B.G.S MOTORS & MOWERS LTD.
Company Information
for the year ended 31 January 2026
Directors
Barrie George Sowerby
John Robert Carne Sowerby
Richard Barrie Carne Sowerby
Company Number
02892635 (England and Wales)
Registered Office
B G S Motors & Mowers
Unit 14
Enterprise Centre, Bryn Road, Aberkenfig
Bridgend
Mid Glamorgan
CF32 9BS
Wales
Accountants
Richlands Accountancy Limited
Richlands
Maesteg Road
Tondu
Bridgend
CF32 9BT
B.G.S MOTORS & MOWERS LTD.
Statement of financial position
as at 31 January 2026
Tangible assets
11,684
14,855
Cash at bank and in hand
28,620
35,075
Creditors: amounts falling due within one year
(52,135)
(16,634)
Net current assets
37,630
51,789
Total assets less current liabilities
49,314
66,644
Creditors: amounts falling due after more than one year
(61,180)
(66,284)
Net (liabilities)/assets
(11,866)
360
Called up share capital
100
100
Profit and loss account
(11,966)
260
Shareholders' funds
(11,866)
360
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 16 October 2026 and were signed on its behalf by
Barrie George Sowerby
Director
Company Registration No. 02892635
B.G.S MOTORS & MOWERS LTD.
Notes to the Accounts
for the year ended 31 January 2026
B.G.S MOTORS & MOWERS LTD. is a private company, limited by shares, registered in England and Wales, registration number 02892635. The registered office is B G S Motors & Mowers, Unit 14, Enterprise Centre, Bryn Road, Aberkenfig, Bridgend, Mid Glamorgan, CF32 9BS, Wales.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Fixtures & fittings
25% reducing balance
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 February 2025
24,466
18,128
42,594
At 31 January 2026
24,466
18,128
42,594
At 1 February 2025
15,035
12,704
27,739
Charge for the year
2,357
814
3,171
At 31 January 2026
17,392
13,518
30,910
At 31 January 2026
7,074
4,610
11,684
At 31 January 2025
9,431
5,424
14,855
B.G.S MOTORS & MOWERS LTD.
Notes to the Accounts
for the year ended 31 January 2026
Amounts falling due within one year
Accrued income and prepayments
4,110
-
6
Creditors: amounts falling due within one year
2026
2025
Trade creditors
49,265
10,632
Taxes and social security
875
1,563
7
Creditors: amounts falling due after more than one year
2026
2025
Loans from directors
61,180
66,284
8
Average number of employees
During the year the average number of employees was 3 (2025: 3).