IRIS Accounts Production v23.3.0.418 09511403 Board of Directors 1.5.22 30.4.23 30.4.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh095114032022-04-30095114032023-04-30095114032022-05-012023-04-30095114032021-04-30095114032021-05-012022-04-30095114032022-04-3009511403ns10:Originalns15:EnglandWales2022-05-012023-04-3009511403ns14:PoundSterlingns10:Original2022-05-012023-04-3009511403ns10:Originalns10:Director12022-05-012023-04-3009511403ns10:Original2022-05-012023-04-3009511403ns10:Original2023-04-3009511403ns10:Originalns10:PrivateLimitedCompanyLtd2022-05-012023-04-3009511403ns10:Originalns10:SmallEntities2022-05-012023-04-3009511403ns10:Originalns10:AuditExempt-NoAccountantsReport2022-05-012023-04-3009511403ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-05-012023-04-3009511403ns10:SmallCompaniesRegimeForAccountsns10:Original2022-05-012023-04-3009511403ns10:Originalns10:FullAccounts2022-05-012023-04-3009511403ns10:Originalns10:Director22022-05-012023-04-3009511403ns10:Originalns10:Director32022-05-012023-04-3009511403ns10:CompanySecretary1ns10:Original2022-05-012023-04-3009511403ns10:Originalns10:RegisteredOffice2022-05-012023-04-3009511403ns10:Original2022-04-3009511403ns10:Originalns5:CurrentFinancialInstruments2023-04-3009511403ns10:Originalns5:CurrentFinancialInstruments2022-04-3009511403ns5:ShareCapitalns10:Original2023-04-3009511403ns5:ShareCapitalns10:Original2022-04-3009511403ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-04-3009511403ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-04-3009511403ns10:Original2021-05-012022-04-3009511403ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-04-3009511403ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-04-30
REGISTERED NUMBER: 09511403 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2023

for

BDM Commercial Limited

BDM Commercial Limited (Registered number: 09511403)






Contents of the Financial Statements
for the Year Ended 30 April 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BDM Commercial Limited

Company Information
for the Year Ended 30 April 2023







DIRECTORS: R C Deering
D J D McInnes
N Burgess





SECRETARY: R C Deering





REGISTERED OFFICE: The Wall House
Bucks Alley
Little Berkhamsted
Hertfordshire
SG13 8LR





REGISTERED NUMBER: 09511403 (England and Wales)





ACCOUNTANTS: Franklins
1 Pinnacle Way
Pride Park
Derby
Derbyshire
DE24 8ZS

BDM Commercial Limited (Registered number: 09511403)

Balance Sheet
30 April 2023

2023 2022
Notes £    £   
CURRENT ASSETS
Debtors 4 233,364 63,465
Cash at bank 49,440 128,563
282,804 192,028
CREDITORS
Amounts falling due within one year 5 31,273 20,162
NET CURRENT ASSETS 251,531 171,866
TOTAL ASSETS LESS CURRENT
LIABILITIES

251,531

171,866

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 251,431 171,766
SHAREHOLDERS' FUNDS 251,531 171,866

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 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 2 November 2023 and were signed on its behalf by:





R C Deering - Director


BDM Commercial Limited (Registered number: 09511403)

Notes to the Financial Statements
for the Year Ended 30 April 2023

1. STATUTORY INFORMATION

BDM Commercial 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.

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 740
Other debtors 183,364 12,622
VAT - 103
Prepayments and accrued income 50,000 50,000
233,364 63,465

BDM Commercial Limited (Registered number: 09511403)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 60 -
Tax 20,279 19,067
VAT 9,739 -
Accruals and deferred income 1,195 1,095
31,273 20,162

6. RELATED PARTY DISCLOSURES

The balance outstanding on interest free loans provided to limited liability partnerships with common directors / members and under common control amounted to £183,364 (2022: £12,622).