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REGISTERED NUMBER: 13159391 (England and Wales)















BLD DEVELOPMENTS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2023






BLD DEVELOPMENTS LIMITED (REGISTERED NUMBER: 13159391)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3 to 4


BLD DEVELOPMENTS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2023







DIRECTORS: P R Lean
C R Lean





REGISTERED OFFICE: Cotesbach House
Main Street
Cotesbach
Leicestershire
LE17 4HX





REGISTERED NUMBER: 13159391 (England and Wales)





ACCOUNTANTS: Duncan & Toplis Holdings Limited
26 Park Road
Melton Mowbray
Leicestershire
LE13 1TT

BLD DEVELOPMENTS LIMITED (REGISTERED NUMBER: 13159391)

STATEMENT OF FINANCIAL POSITION
31 JANUARY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Entitlements 4 - -
Property, plant and equipment 5 10,707 -
10,707 -

CURRENT ASSETS
Inventories 1,243,381 663,390
Debtors 6 38,675 4,379
Cash at bank 175 9,570
1,282,231 677,339
CREDITORS
Amounts falling due within one year 7 740,083 124,689
NET CURRENT ASSETS 542,148 552,650
TOTAL ASSETS LESS CURRENT LIABILITIES 552,855 552,650

CAPITAL AND RESERVES
Called up share capital 8 546,500 550,100
Retained earnings 6,355 2,550
SHAREHOLDERS' FUNDS 552,855 552,650

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 25 September 2023 and were signed on its behalf by:





C R Lean - Director


BLD DEVELOPMENTS LIMITED (REGISTERED NUMBER: 13159391)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023

1. STATUTORY INFORMATION

BLD Developments 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 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.

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

Intangible assets
Intangible assets consist of entitlements to the basic payment. The entitlements are recognised at fair value and written off on a straight line basis as the scheme ended on 31 December 2019.

Property, plant and equipment
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Property, plant and equipment is stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Inventories
Inventories are stated at the lower of cost and fair value less costs to complete and sell, after making due allowance for obsolete and slow moving stock.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

BLD DEVELOPMENTS LIMITED (REGISTERED NUMBER: 13159391)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2023

4. INTANGIBLE FIXED ASSETS
Entitlements
£   
COST
At 1 February 2022
and 31 January 2023 4,807
AMORTISATION
At 1 February 2022
and 31 January 2023 4,807
NET BOOK VALUE
At 31 January 2023 -
At 31 January 2022 -

5. PROPERTY, PLANT AND EQUIPMENT
Plant and
machinery
etc
£   
COST
Additions 10,707
At 31 January 2023 10,707
NET BOOK VALUE
At 31 January 2023 10,707

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 3,328
Other debtors 13,153 1,051
Prepayments 25,522 -
38,675 4,379

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 502,038 -
Trade creditors 28,203 22,569
Taxation 878 1,843
Directors' current accounts 204,683 97,947
Accrued expenses 4,281 2,330
740,083 124,689

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary shares £1 100 100
546,400 Redeemable preference shares £1 546,400 550,000
546,500 550,100