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REGISTERED NUMBER: 04545994 (England and Wales)















Financial Statements For The Year Ended 30 September 2017

for

A. C. Badlan Limited

A. C. Badlan Limited (Registered number: 04545994)






Contents of the Financial Statements
For The Year Ended 30 September 2017




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 9

A. C. Badlan Limited

Company Information
For The Year Ended 30 September 2017







DIRECTOR: A C Badlan





REGISTERED OFFICE: 60 Lyde Green
Halesowen
West Midlands
B63 2PQ





REGISTERED NUMBER: 04545994 (England and Wales)





ACCOUNTANTS: Howell Dunn & Co Limited
60 Lyde Green
Halesowen
West Midlands
B63 2PQ

A. C. Badlan Limited (Registered number: 04545994)

Balance Sheet
30 September 2017

2017 2016
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 38,331 20,810

CURRENT ASSETS
Stocks 100,488 10,000
Debtors 5 21,226 33,840
Cash at bank 41,771 -
163,485 43,840
CREDITORS
Amounts falling due within one year 6 169,971 108,123
NET CURRENT LIABILITIES (6,486 ) (64,283 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

31,845

(43,473

)

CREDITORS
Amounts falling due after more than one
year

7

(6,499

)

(6,266

)

PROVISIONS FOR LIABILITIES (7,285 ) (4,160 )
NET ASSETS/(LIABILITIES) 18,061 (53,899 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 17,961 (53,999 )
SHAREHOLDERS' FUNDS 18,061 (53,899 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2017.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2017 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

A. C. Badlan Limited (Registered number: 04545994)

Balance Sheet - continued
30 September 2017


The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director on 9 April 2018 and were signed by:





A C Badlan - Director


A. C. Badlan Limited (Registered number: 04545994)

Notes to the Financial Statements
For The Year Ended 30 September 2017

1. STATUTORY INFORMATION

A. C. Badlan Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

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

Significant judgements and estimates
In the application of the company's accounting policies, the directors are required to make judgements, estimates
and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other
sources. The estimates and associated assumptions are based on historical experience and other factors that are
considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates
are recognised in the period in which the estimate is revised where the revision affects only that period, or in the
period of the revision and future periods where the revision affects both current and future periods.

First year adoption of Financial Reporting Standard 102 ( FRS 102) Section 1A
These financial statements for the year ended 30 September 2017 are the first that are prepared in accordance
with FRS 102 Section 1A. The previous financial statements were prepared in accordance with UK GAAP, the
date of transition to FRS 102 Section 1A is 1 October 2015.

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

Revenue from contracts for the provision of services is recognised by reference to the stage of completion when
the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of
completion is calculated by comparing costs incurred as a proportion of total costs. Where the outcome cannot
be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable.

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 - 25% on reducing balance
Office equipment - 15% on reducing balance

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impairment losses.

A. C. Badlan Limited (Registered number: 04545994)

Notes to the Financial Statements - continued
For The Year Ended 30 September 2017

2. ACCOUNTING POLICIES - continued

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in
bringing stocks to their present location and condition.

Work in progress include the cost of direct materials and labour plus attributable overheads based on normal
levels of activity.

Net realisable value is based on estimated selling price less any further costs expected to be incurred for
completion and sale. The impairment loss is recognised in the income statement.

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.

The apportionment between the finance charge and the reduction of the outstanding liability uses the effective
interest method.

The related obligations, net of future finance charges, are included in creditors.

A. C. Badlan Limited (Registered number: 04545994)

Notes to the Financial Statements - continued
For The Year Ended 30 September 2017

2. ACCOUNTING POLICIES - continued

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.

A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate
entity. Once the contributions have been paid, the company has no further payment obligations.

Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held
separately from the company in independently administered funds.

Debtors and creditors receivable/payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at
transaction price. Any losses arising from impairment are recognised in the Statement of comprehensive income
in other administrative expenses.

Cash and cash equivalents
Cash and cash equivalents include cash in hand and deposits held at call with banks.

Impairment
Assets not valued at fair value are reviewed for any indication that the asset may be impaired at each balance
sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is
estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an
impairment loss is recognised in the statement of comprehensive income.

Provisions
Provisions are recognised when the company has an obligation at the balance sheet date as a result of a past
event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be
reliably estimated.

Employee benefits
When employees have rendered services to the company, short term employee benefits to which the employees
are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are
received.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 .

A. C. Badlan Limited (Registered number: 04545994)

Notes to the Financial Statements - continued
For The Year Ended 30 September 2017

4. TANGIBLE FIXED ASSETS
Plant and Motor Office
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 October 2016 10,445 26,850 4,705 42,000
Additions 3,332 27,395 - 30,727
Disposals - (9,100 ) (742 ) (9,842 )
At 30 September 2017 13,777 45,145 3,963 62,885
DEPRECIATION
At 1 October 2016 5,737 13,407 2,046 21,190
Charge for year 1,207 4,417 338 5,962
Eliminated on disposal - (2,275 ) (323 ) (2,598 )
At 30 September 2017 6,944 15,549 2,061 24,554
NET BOOK VALUE
At 30 September 2017 6,833 29,596 1,902 38,331
At 30 September 2016 4,708 13,443 2,659 20,810

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 October 2016 18,600
Additions 21,895
Disposals (9,100 )
Transfer to ownership (9,500 )
At 30 September 2017 21,895
DEPRECIATION
At 1 October 2016 7,767
Charge for year 1,388
Eliminated on disposal (2,275 )
Transfer to ownership (5,492 )
At 30 September 2017 1,388
NET BOOK VALUE
At 30 September 2017 20,507
At 30 September 2016 10,833

A. C. Badlan Limited (Registered number: 04545994)

Notes to the Financial Statements - continued
For The Year Ended 30 September 2017

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2017 2016
£    £   
Trade debtors 700 33,768
VAT 14,786 -
Prepayments 5,740 72
21,226 33,840

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2017 2016
£    £   
Bank loans and overdrafts - 62,623
Hire purchase contracts 4,797 3,683
Trade creditors 137,780 24,026
Corporation tax 15,437 3,429
Social security and other taxes 8,260 451
Pensions 102 -
Directors' current accounts 1,217 11,184
Accrued expenses 2,378 2,727
169,971 108,123

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2017 2016
£    £   
Hire purchase contracts 6,499 6,266

8. SECURED DEBTS

The following secured debts are included within creditors:

2017 2016
£    £   
Bank overdraft - 62,623
Hire purchase contracts 11,296 9,949
11,296 72,572

Bank borrowing is secured by a fixed and floating charge together with a personal guarantee given by the
director.

Hire purchase liabilities are secured on the asset to which the contract relates.

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is A C Badlan.

Chartered Certified Accountants' Report to the Director
on the Unaudited Financial Statements of
A. C. Badlan Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual
unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to
file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements
and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the
financial statements of A. C. Badlan Limited for the year ended 30 September 2017 which comprise the Statement of
Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from
information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of A. C. Badlan Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of A. C. Badlan Limited and state those matters that we have agreed to state to the director of A. C. Badlan Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that A. C. Badlan Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of A. C. Badlan Limited. You consider that A. C. Badlan Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of A. C. Badlan Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Howell Dunn & Co Limited
60 Lyde Green
Halesowen
West Midlands
B63 2PQ


9 April 2018