B J Crowther Limited - Filleted accounts

Registered number

03507650

B J Crowther Limited

Unaudited Filleted Accounts

31 March 2025

B J Crowther Limited
Registered number:		03507650
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		111,260			130,489

Current assets
Stocks		3,400			3,400
Debtors	5	809,667			827,878
Cash at bank and in hand		9,394			90,018
		822,461			921,296

Creditors: amounts falling due within one year	6	(340,290)			(504,755)

Net current assets			482,171			416,541

Total assets less current liabilities			593,431			547,030


Provisions for liabilities			(27,815)			(29,075)


Net assets			565,616			517,955

Capital and reserves
Called up share capital			100			100
Profit and loss account			565,516			517,855

Shareholders' funds			565,616			517,955

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

PA Crowther
Director
Approved by the board on 6 November 2025

B J Crowther Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	15% reducing balance
	Motor vehicles	25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Government grants
	Government grants are recognised at a fair value of the assest received or receivable, when there is reasonable assurance that the company will comply with the conditions attaching to the them and the grants will be received using the performance/accrual model.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			15		13


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 April 2024					250,000
	At 31 March 2025					250,000

	Amortisation
	At 1 April 2024					250,000
	At 31 March 2025					250,000

	Net book value
	At 31 March 2025					-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 15 years.


4	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2024	506,206		31,196		537,402
	Additions	1,099		-		1,099
	At 31 March 2025	507,305		31,196		538,501

	Depreciation
	At 1 April 2024	377,103		29,810		406,913
	Charge for the year	19,980		348		20,328
	At 31 March 2025	397,083		30,158		427,241

	Net book value
	At 31 March 2025	110,222		1,038		111,260
	At 31 March 2024	129,103		1,386		130,489


5	Debtors			2025		2024
£					£

	Trade debtors			432,911		487,100
	Amounts owed by group undertakings and undertakings in which the company has a participating interest			183,456		155,329
	Other debtors			193,300		185,449
				809,667		827,878


6	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			246,161		384,158
	Corporation tax			21,156		26,112
	Other taxes and social security costs			54,139		67,457
	Other creditors			18,834		27,028
				340,290		504,755
	The bank loan and overdraft are secured by a fixed and floating charge over the company's assets.
	The finance leases are secured on the assets concerned.

7	Related party transactions
	B J Crowther & Sons
	P A Crowther director and ultimate holding company Crowther Oldham Limited, are partners in the unincorporated property company named above.
	The company rents premises owned by Crowther Oldham Limited and P.A. Crowther as partners in the unincorporated business, at a rate of £12,000 per annum plus expenses. The level of rent was set by independent professional valuers. B JCrowther Limited charges £12,000 per annum for managing the property. The bank loan and overdraft are secured on that property.
	Amount due from (to) the related party			175,273		176,436

8	Controlling party

	The company is a wholly owned subsidiary of Crowther Oldham Limited.


9	Other information

	B J Crowther Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Windsor House
	Windsor Street
	Odham
	OL1 4AE