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Registered Number: 12444026
England and Wales

 

 

 

BDL DEVELOPMENT LTD


Abridged Accounts
 


Period of accounts

Start date: 01 March 2022

End date: 28 February 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 8,562    10,441 
8,562    10,441 
Current assets      
Debtors 5,755    (163,224)
Cash at bank and in hand 155,157    277,383 
160,912    114,159 
Creditors: amount falling due within one year (64,496)   (11,488)
Net current assets 96,416    102,671 
 
Total assets less current liabilities 104,978    113,112 
Creditors: amount falling due after more than one year (65,000)   (85,000)
Provisions for liabilities   (40)
Net assets 39,978    28,072 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 39,878    27,972 
Shareholder's funds 39,978    28,072 
 


For the year ended 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 09 November 2023 and were signed on its behalf by:


-------------------------------
Vanesa Valcheva
Director
1
General Information
BDL DEVELOPMENT LTD is a private company, limited by shares, registered in England and Wales, registration number 12444026, registration address Ocean Air House Suite 200 First Floor, 750-760 High Road Leytonstone, London, E11 3AW.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Commercial Vehicles 18% Reducing Balance
Equipment 18% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 3 (2022 : 3).
3.

Tangible fixed assets

Cost or valuation Commercial Vehicles   Equipment   Total
  £   £   £
At 01 March 2022 15,000    528    15,528 
Additions    
Disposals    
At 28 February 2023 15,000    528    15,528 
Depreciation
At 01 March 2022 4,914    173    5,087 
Charge for year 1,815    64    1,879 
On disposals    
At 28 February 2023 6,729    237    6,966 
Net book values
Closing balance as at 28 February 2023 8,271    291    8,562 
Opening balance as at 01 March 2022 10,086    355    10,441 


2