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REGISTERED NUMBER: 07951586 (England and Wales)















Unaudited Financial Statements for the Year Ended 28 February 2023

for

BDD Developments Limited

BDD Developments Limited (Registered number: 07951586)






Contents of the Financial Statements
for the Year Ended 28 February 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BDD Developments Limited

Company Information
for the Year Ended 28 February 2023







DIRECTOR: B Winslade





REGISTERED OFFICE: Suite 4
164- 170 Queen's Road
Sheffield
South Yorkshire
S2 4DH





REGISTERED NUMBER: 07951586 (England and Wales)





ACCOUNTANTS: Hawson Jefferies
Suite 4
164-170 Queens Road
Sheffield
South Yorkshire
S2 4DH

BDD Developments Limited (Registered number: 07951586)

Balance Sheet
28 February 2023

28.2.23 28.2.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 5,239 7,045

CURRENT ASSETS
Stocks - 847
Debtors 5 49,000 207
Cash at bank 296,271 348,139
345,271 349,193
CREDITORS
Amounts falling due within one year 6 26,496 29,903
NET CURRENT ASSETS 318,775 319,290
TOTAL ASSETS LESS CURRENT
LIABILITIES

324,014

326,335

CAPITAL AND RESERVES
Called up share capital 6 6
Retained earnings 324,008 326,329
324,014 326,335

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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.

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 18 October 2023 and were signed by:





B Winslade - Director


BDD Developments Limited (Registered number: 07951586)

Notes to the Financial Statements
for the Year Ended 28 February 2023

1. STATUTORY INFORMATION

BDD 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.

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 - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

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 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 3 (2022 - 3 ) .

BDD Developments Limited (Registered number: 07951586)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings
£    £    £   
COST
At 1 March 2022 3,592 1,695 1,460
Disposals - - -
At 28 February 2023 3,592 1,695 1,460
DEPRECIATION
At 1 March 2022 540 507 592
Charge for year 180 178 130
Eliminated on disposal - - -
At 28 February 2023 720 685 722
NET BOOK VALUE
At 28 February 2023 2,872 1,010 738
At 28 February 2022 3,052 1,188 868

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 March 2022 3,796 3,124 13,667
Disposals - (1,744 ) (1,744 )
At 28 February 2023 3,796 1,380 11,923
DEPRECIATION
At 1 March 2022 3,511 1,472 6,622
Charge for year 285 305 1,078
Eliminated on disposal - (1,016 ) (1,016 )
At 28 February 2023 3,796 761 6,684
NET BOOK VALUE
At 28 February 2023 - 619 5,239
At 28 February 2022 285 1,652 7,045

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£    £   
Trade debtors 49,000 -
Other debtors - 207
49,000 207

BDD Developments Limited (Registered number: 07951586)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£    £   
Trade creditors 559 428
Taxation and social security 16,043 25,370
Other creditors 9,894 4,105
26,496 29,903