ACCOUNTS - Final Accounts preparation

Company Registration Number: 16146677

WEST DURHAM BNG LIMITED

UNAUDITED

FINANCIAL STATEMENTS

31 DECEMBER 2025

WEST DURHAM BNG LIMITED

REGISTERED NUMBER: 16146677

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		2025
Note		£


Current assets
Debtors: amounts falling due within one year	4	14,696
		14,696
Creditors: amounts falling due within one year	5	(15,846)
Net current (liabilities)/assets			(1,150)
Total assets less current liabilities			(1,150)

Net (liabilities)/assets			(1,150)

Capital and reserves
Called up share capital	6	100
Profit and loss account		(1,250)
		(1,150)

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

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.

The company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

Mr M C Hogan

Director

Date: 26 October 2026

The notes on pages 2 to 3 form part of these financial statements.

Page 1

WEST DURHAM BNG LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

1.	General information

West Durham BNG Limited ("the company") is a private company limited by shares registered and domiciled in England and Wales. The address of its registered office is New House, Bowburn North Industrial Estate, Bowburn, Durham, England, DH6 5PF.
The company was incorporated on 20 December 2024 and the period to 31 December 2025 is its first year of trade.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

2.2

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.3

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The company has no employees other than the directors.

Debtors

					2025
					£


	Other debtors	50
	Called up share capital not paid	50
	Prepayments and accrued income	14,596
		14,696

Page 2

WEST DURHAM BNG LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

5.	Creditors: Amounts falling due within one year
		2025
		£

	Other loans	14,596
	Accruals and deferred income	1,250
		15,846

6.	Share capital
		2025
		£

		Allotted, called up and fully paid

		100 Ordinary shares of £1.00 each	100

The company was incorporated on 20 December 2024. On incorporation, the company issued 100 ordinary shares at a nominal value of £1 each for nil consideration. Each share carries voting and distribution rights.

7.	Controlling party

The company is jointly controlled by Mr M C Hogan and MCQ Investments Limited, by virtue of their shareholding in the company.

Page 3