BORDESSA COOLING SERVICES LTD - Filleted accounts

BORDESSA COOLING SERVICES LTD - Filleted accounts


Registered number
14004059
BORDESSA COOLING SERVICES LTD
Filleted Accounts
31 March 2023
BORDESSA COOLING SERVICES LTD
Registered number: 14004059
Balance Sheet
as at 31 March 2023
Notes 2023
£
Fixed assets
Tangible assets 3 19,681
Current assets
Debtors 4 46,149
Cash at bank and in hand 13,761
59,910
Creditors: amounts falling due within one year 5 (50,257)
Net current assets 9,653
Total assets less current liabilities 29,334
Creditors: amounts falling due after more than one year 6 (24,843)
Net assets 4,491
Capital and reserves
Profit and loss account 4,491
Shareholders' funds 4,491
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.
Mr. Dmitri Bordessa
Director
Approved by the board on 28 September 2023
BORDESSA COOLING SERVICES LTD
Notes to the Accounts
for the period from 25 March 2022 to 31 March 2023
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.
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:
Vehicles 15% at reducing balance method
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.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2023
Number
Average number of persons employed by the company 3
3 Tangible fixed assets
Motor vehicles
£
Cost
Additions 23,154
At 31 March 2023 23,154
Depreciation
Charge for the period 3,473
At 31 March 2023 3,473
Net book value
At 31 March 2023 19,681
4 Debtors 2023
£
Trade debtors 22,460
Other debtors 23,689
46,149
5 Creditors: amounts falling due within one year 2023
£
Trade creditors 43,131
Taxation and social security costs 2,061
Other creditors 5,065
50,257
6 Creditors: amounts falling due after one year 2023
£
Obligations under finance lease and hire purchase contracts 24,843
7 Other information
BORDESSA COOLING SERVICES LTD is a private company limited by shares and incorporated in England. Its registered office is:
1st Floor
Merritt House
Hill Avenue
Amersham
HP6 5BQ
BORDESSA COOLING SERVICES LTD 14004059 false 2022-03-25 2023-03-31 2023-03-31 VT Final Accounts October 2023 release 2 Mr. Dmitri Bordessa No description of principal activity 14004059 2022-03-25 2023-03-31 14004059 bus:PrivateLimitedCompanyLtd 2022-03-25 2023-03-31 14004059 bus:AuditExempt-NoAccountantsReport 2022-03-25 2023-03-31 14004059 bus:Director40 2022-03-25 2023-03-31 14004059 1 2022-03-25 2023-03-31 14004059 2 2022-03-25 2023-03-31 14004059 countries:England 2022-03-25 2023-03-31 14004059 bus:FRS102 2022-03-25 2023-03-31 14004059 bus:FullAccounts 2022-03-25 2023-03-31 14004059 2023-03-31 14004059 core:WithinOneYear 2023-03-31 14004059 core:AfterOneYear 2023-03-31 14004059 core:RetainedEarningsAccumulatedLosses 2023-03-31 14004059 2022-03-24 iso4217:GBP xbrli:pure