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REGISTERED NUMBER: 09482122 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

Building Design Ltd

Building Design Ltd (Registered number: 09482122)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Building Design Ltd

Company Information
for the Year Ended 31 March 2023







DIRECTOR: Mr M Vitalaru





REGISTERED OFFICE: 22 Barrington Road
Sutton
SM3 9PP





REGISTERED NUMBER: 09482122 (England and Wales)





ACCOUNTANTS: E Johnson & Associates
Chartered Certified Accountants
637 Green Lanes
London
N8 0RE

Building Design Ltd (Registered number: 09482122)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 16,876 24,556

CURRENT ASSETS
Debtors 5 117,431 10,742
Cash at bank 149,983 35,835
267,414 46,577
CREDITORS
Amounts falling due within one
year

6

149,116

38,939
NET CURRENT ASSETS 118,298 7,638
TOTAL ASSETS LESS CURRENT
LIABILITIES

135,174

32,194

CREDITORS
Amounts falling due after more
than one year

7

13,696

20,043
NET ASSETS 121,478 12,151

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 9 121,378 12,051
SHAREHOLDERS' FUNDS 121,478 12,151

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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.

Building Design Ltd (Registered number: 09482122)

Balance Sheet - continued
31 March 2023


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 5 October 2023 and were signed by:





Mr M Vitalaru - Director


Building Design Ltd (Registered number: 09482122)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

Building Design 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.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

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

3. EMPLOYEES AND DIRECTORS

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

Building Design Ltd (Registered number: 09482122)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2022 3,091 32,886 3,243 39,220
Disposals - (6,495 ) - (6,495 )
At 31 March 2023 3,091 26,391 3,243 32,725
DEPRECIATION
At 1 April 2022 2,039 11,038 1,587 14,664
Charge for year 263 4,948 414 5,625
Eliminated on disposal - (4,440 ) - (4,440 )
At 31 March 2023 2,302 11,546 2,001 15,849
NET BOOK VALUE
At 31 March 2023 789 14,845 1,242 16,876
At 31 March 2022 1,052 21,848 1,656 24,556

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 59,399 2,710
Other debtors 58,032 8,032
117,431 10,742

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Hire purchase contracts 6,348 6,681
Trade creditors 50,104 23
Taxation and social security 52,092 12,911
Other creditors 40,572 19,324
149,116 38,939

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.23 31.3.22
£    £   
Hire purchase contracts 13,696 20,043

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.23 31.3.22
value: £    £   
100 Ordinary £1 100 100

Building Design Ltd (Registered number: 09482122)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

9. RESERVES
Retained
earnings
£   

At 1 April 2022 12,051
Profit for the year 166,427
Dividends (57,100 )
At 31 March 2023 121,378

10. RELATED PARTY DISCLOSURES

During the year, total dividends of £28,550 (2022 - £18,000) were paid to the director .

11. ULTIMATE CONTROLLING PARTY

The controlling party is Mr M Vitalaru.

By virtue of being the sole director of the company and control 50% of the ordinary share capital of the company.