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REGISTERED NUMBER: 04957896 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023

FOR

B.D.M. NORTHWEST LTD.

B.D.M. NORTHWEST LTD. (REGISTERED NUMBER: 04957896)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


B.D.M. NORTHWEST LTD.

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2023







DIRECTORS: P A Crosby
D M Eaton
J A Eaton





REGISTERED OFFICE: 32-34 Westgate
Skelmersdale
Lancashire
WN8 8AZ





REGISTERED NUMBER: 04957896 (England and Wales)





ACCOUNTANTS: Malthouse & Company Chartered Accountants
America House, Rumford Court
Rumford Place
Liverpool
Merseyside
L3 9DD

B.D.M. NORTHWEST LTD. (REGISTERED NUMBER: 04957896)

BALANCE SHEET
30 APRIL 2023

30.4.23 30.4.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 54,486 73,938

CURRENT ASSETS
Stocks 5,551 22,215
Debtors 5 399,843 441,608
Cash at bank 16,106 15,007
421,500 478,830
CREDITORS
Amounts falling due within one year 6 182,792 180,405
NET CURRENT ASSETS 238,708 298,425
TOTAL ASSETS LESS CURRENT
LIABILITIES

293,194

372,363

CREDITORS
Amounts falling due after more than one
year

7

(114,857

)

(181,961

)

PROVISIONS FOR LIABILITIES (10,262 ) (13,858 )
NET ASSETS 168,075 176,544

B.D.M. NORTHWEST LTD. (REGISTERED NUMBER: 04957896)

BALANCE SHEET - continued
30 APRIL 2023

30.4.23 30.4.22
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 9 2 2
Retained earnings 168,073 176,542
SHAREHOLDERS' FUNDS 168,075 176,544

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 13 September 2023 and were signed on its behalf by:





D M Eaton - Director


B.D.M. NORTHWEST LTD. (REGISTERED NUMBER: 04957896)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023


1. STATUTORY INFORMATION

B.D.M. Northwest 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
Revenue is recognised to the extent that it is probable that the economic benefit will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognized:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
- the amount of revenue can be measured reliably;
- it is probable that the Company will receive the consideration due under the contract;
- the stage of completion of the contract at the end of the reporting period can be measured reliably; and
- the costs incurred and the costs to complete the contract can be measured reliably.

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 etc - 25% on reducing balance

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


B.D.M. NORTHWEST LTD. (REGISTERED NUMBER: 04957896)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023


2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2022 - 25 ) .

B.D.M. NORTHWEST LTD. (REGISTERED NUMBER: 04957896)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2022 177,609
Disposals (28,421 )
At 30 April 2023 149,188
DEPRECIATION
At 1 May 2022 103,671
Charge for year 18,165
Eliminated on disposal (27,134 )
At 30 April 2023 94,702
NET BOOK VALUE
At 30 April 2023 54,486
At 30 April 2022 73,938

B.D.M. NORTHWEST LTD. (REGISTERED NUMBER: 04957896)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023


4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 May 2022 90,685
Transfer to ownership (16,650 )
At 30 April 2023 74,035
DEPRECIATION
At 1 May 2022 34,558
Charge for year 12,422
Transfer to ownership (10,212 )
At 30 April 2023 36,768
NET BOOK VALUE
At 30 April 2023 37,267
At 30 April 2022 56,127

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Trade debtors 8,303 28,933
Other debtors 391,540 412,675
399,843 441,608

B.D.M. NORTHWEST LTD. (REGISTERED NUMBER: 04957896)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Bank loans and overdrafts 50,000 50,000
Hire purchase contracts 17,104 17,104
Trade creditors 71,948 50,202
Taxation and social security 26,360 20,969
Other creditors 17,380 42,130
182,792 180,405

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
30.4.23 30.4.22
£    £   
Bank loans 104,167 154,167
Hire purchase contracts 10,690 27,794
114,857 181,961

8. SECURED DEBTS

The following secured debts are included within creditors:

30.4.23 30.4.22
£    £   
Hire purchase contracts 27,794 44,898

Hire purchase liabilities are secured on the relevant assets.

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.23 30.4.22
value: £    £   
2 Ordinary £1 2 2

B.D.M. NORTHWEST LTD. (REGISTERED NUMBER: 04957896)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023


10. RELATED PARTY DISCLOSURES

Huyton Plumbing Investments Limited is the parent company. At the balance sheet date the company owed Huyton Plumbing Investments Limited £14,230 (2022: £14,230).

Huyton Plumbing and Heating Limited is a fellow subsidiary company. At the balance sheet date Huyton Plumbing and Heating Limited owed the company £386,057 (2022: £407,924).

11. ULTIMATE CONTROLLING PARTY

The Company was under the control of the Directors for the period under review.