REGISTERED NUMBER: 08318132 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2026

for

BISHOP MIDDLEHAM PLANT & RECYCLING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs L White

REGISTERED OFFICE:

Kensington House

3 Kensington

Bishop Auckland

Co. Durham

DL14 6HX

REGISTERED NUMBER:

08318132 (England and Wales)

ACCOUNTANTS:

Mitchells Grievson Limited

Kensington House

3 Kensington

Bishop Auckland

Co. Durham

DL14 6HX

FIXED ASSETS

Tangible assets

4

199,487

173,246

CURRENT ASSETS

Stocks

7,000

7,000

Debtors

5

146,903

152,256

Cash at bank

45,573

3,427

199,476

162,683

CREDITORS

Amounts falling due within one year

6

143,364

153,936

NET CURRENT ASSETS

56,112

8,747

TOTAL ASSETS LESS CURRENT LIABILITIES

255,599

181,993

CREDITORS

Amounts falling due after more than one year

7

23,626

15,665

NET ASSETS

231,973

166,328

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

231,972

166,327

SHAREHOLDERS' FUNDS

231,973

166,328

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 29 September 2026 and were signed by:

Mrs L White - Director

1.	STATUTORY INFORMATION

Bishop Middleham Plant & Recycling Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2025 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 May 2025

415,526

-

415,526

Additions

52,448

35,968

88,416

Disposals

(95,000

)

-

(95,000

)

At 30 April 2026

372,974

35,968

408,942

DEPRECIATION

At 1 May 2025

242,280

-

242,280

Charge for year

27,498

591

28,089

Eliminated on disposal

(60,914

)

-

(60,914

)

At 30 April 2026

208,864

591

209,455

NET BOOK VALUE

At 30 April 2026

164,110

35,377

199,487

At 30 April 2025

173,246

-

173,246

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

At 1 May 2025

32,000

Additions

34,178

Transfer to ownership

(12,000

)

At 30 April 2026

54,178

DEPRECIATION

At 1 May 2025

4,877

Charge for year

7,136

Transfer to ownership

(4,631

)

At 30 April 2026

7,382

NET BOOK VALUE

At 30 April 2026

46,796

At 30 April 2025

27,123

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/4/26

30/4/25

£

£

Trade debtors

117,169

148,460

Other debtors

29,734

3,796

146,903

152,256

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/4/26

30/4/25

£

£

Bank loans and overdrafts

1,062

23,917

Hire purchase contracts

17,672

10,277

Trade creditors

69,779

48,567

Taxation and social security

53,761

36,899

Other creditors

1,090

34,276

143,364

153,936

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30/4/26

30/4/25

£

£

Bank loans

-

1,589

Hire purchase contracts

23,626

14,076

23,626

15,665

8.	SECURED DEBTS

The following secured debts are included within creditors:

30/4/26

30/4/25

£

£

Hire purchase contracts

41,298

24,353

Bank overdraft

-

11,917

41,298

36,270

The hire purchase liabilities are secured against the asset to which they relate.

The bank overdraft is secured by a debenture over all of the company assets.

The RBS Factoring is secured by a fixed and floating charge.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs L White.