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REGISTERED NUMBER: 04113144 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

B.D.B. Dismantling Limited

B.D.B. Dismantling Limited (Registered number: 04113144)






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


B.D.B. Dismantling Limited

Company Information
for the Year Ended 31 March 2023







DIRECTORS: Mr D Horbury
Mr C D Payne





SECRETARY: Mr D Horbury





REGISTERED OFFICE: Station Road Industrial Estate
Valley Road
Wombwell
Barnsley
South Yorkshire
S73 0BS





REGISTERED NUMBER: 04113144 (England and Wales)





ACCOUNTANTS: Harris & Co Limited
Chartered Accountants
Marland House
13 Huddersfield Road
Barnsley
South Yorkshire
S70 2LW

B.D.B. Dismantling Limited (Registered number: 04113144)

Balance Sheet
31 March 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 103,342 103,620
Investments 6 - 292
103,342 103,912

CURRENT ASSETS
Stocks 78,249 -
Debtors 7 325,953 437,876
Cash at bank and in hand 74,420 126,684
478,622 564,560
CREDITORS
Amounts falling due within one year 8 416,287 400,455
NET CURRENT ASSETS 62,335 164,105
TOTAL ASSETS LESS CURRENT
LIABILITIES

165,677

268,017

CREDITORS
Amounts falling due after more than one
year

9

(80,000

)

(110,000

)

PROVISIONS FOR LIABILITIES (16,718 ) (11,900 )
NET ASSETS 68,959 146,117

CAPITAL AND RESERVES
Called up share capital 11 100 100
Retained earnings 68,859 146,017
SHAREHOLDERS' FUNDS 68,959 146,117

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 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.

B.D.B. Dismantling Limited (Registered number: 04113144)

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 October 2023 and were signed on its behalf by:





Mr D Horbury - Director


B.D.B. Dismantling Limited (Registered number: 04113144)

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

1. STATUTORY INFORMATION

B.D.B. Dismantling 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 and functional currency of the financial statements is the Pound Sterling (£).

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared on a going concern basis under the historical cost convention.

Significant judgements and estimates
The principal accounting policies and significant judgements and estimates applied in the preparation of these financial statements are set out below. These policies, judgements and estimates have been consistently applied to all years presented unless otherwise stated.

Turnover
Turnover represents amounts earned on goods and services provided during the year and derives from the provision of goods and services falling within the company's ordinary activities.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

All fixed assets are initially recorded at cost.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost less any provision for impairment.

Stocks
Stocks and work in progress 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.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


B.D.B. Dismantling Limited (Registered number: 04113144)

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

3. ACCOUNTING POLICIES - continued
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.

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2022 - 16 ) .

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2022 20,423 296,325 316,748
Additions - 31,606 31,606
Disposals - (8,499 ) (8,499 )
At 31 March 2023 20,423 319,432 339,855
DEPRECIATION
At 1 April 2022 6,137 206,990 213,127
Charge for year 3,571 26,844 30,415
Eliminated on disposal - (7,029 ) (7,029 )
At 31 March 2023 9,708 226,805 236,513
NET BOOK VALUE
At 31 March 2023 10,715 92,627 103,342
At 31 March 2022 14,286 89,335 103,621

B.D.B. Dismantling Limited (Registered number: 04113144)

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

6. FIXED ASSET INVESTMENTS
Shares in
group
undertaking
£   
COST
At 1 April 2022 292
Disposals (292 )
At 31 March 2023 -
NET BOOK VALUE
At 31 March 2023 -
At 31 March 2022 292

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 71,534 108,494
Amounts owed by group undertakings 163,550 245,834
Amounts recoverable on contract 20,000 20,000
Other debtors 70,869 63,548
325,953 437,876

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 30,000 30,000
Trade creditors 85,811 26,755
Amounts owed to group undertakings 8,717 5,632
Taxation and social security 11,198 32,964
Other creditors 280,561 305,104
416,287 400,455

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 80,000 110,000

10. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank loans 110,000 140,000

The loan is secured by a debenture granted to the lender.

B.D.B. Dismantling Limited (Registered number: 04113144)

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

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100