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Company Registration No. SC569372 (Scotland)
BD AUTOPOINT LTD Unaudited accounts for the year ended 30 June 2023
BD AUTOPOINT LTD Unaudited accounts Contents
Page
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BD AUTOPOINT LTD Company Information for the year ended 30 June 2023
Director
Barry Johnston
Company Number
SC569372 (Scotland)
Registered Office
40 Ladeside Gardens Port Elphinstone Inverurie Aberdeenshire AB51 3XA
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BD AUTOPOINT LTD Statement of financial position as at 30 June 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
38,573 
25,562 
Current assets
Inventories
34,129 
34,129 
Debtors
- 
1,250 
Cash at bank and in hand
13,681 
18,847 
47,810 
54,226 
Creditors: amounts falling due within one year
(10,181)
(24,254)
Net current assets
37,629 
29,972 
Total assets less current liabilities
76,202 
55,534 
Creditors: amounts falling due after more than one year
(39,572)
(29,327)
Net assets
36,630 
26,207 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
36,629 
26,206 
Shareholders' funds
36,630 
26,207 
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts 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 FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 20 November 2023 and were signed on its behalf by
Barry Johnston Director Company Registration No. SC569372
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BD AUTOPOINT LTD Notes to the Accounts for the year ended 30 June 2023
1
Statutory information
BD AUTOPOINT LTD is a private company, limited by shares, registered in Scotland, registration number SC569372. The registered office is 40 Ladeside Gardens, Port Elphinstone, Inverurie, Aberdeenshire, AB51 3XA.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
33% reducing balance
Computer equipment
33% straight line
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 July 2022
779 
35,562 
1,035 
220 
37,596 
Additions
- 
26,000 
- 
- 
26,000 
At 30 June 2023
779 
61,562 
1,035 
220 
63,596 
Depreciation
At 1 July 2022
583 
10,562 
743 
146 
12,034 
Charge for the year
65 
12,754 
96 
74 
12,989 
At 30 June 2023
648 
23,316 
839 
220 
25,023 
Net book value
At 30 June 2023
131 
38,246 
196 
- 
38,573 
At 30 June 2022
196 
25,000 
292 
74 
25,562 
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BD AUTOPOINT LTD Notes to the Accounts for the year ended 30 June 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
1,250 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
10,847 
3,208 
Trade creditors
4,727 
15,237 
Taxes and social security
336 
4,121 
Other creditors
- 
1,500 
Loans from directors
(5,729)
188 
10,181 
24,254 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
21,706 
29,327 
Obligations under finance leases and hire purchase contracts
17,866 
- 
39,572 
29,327 
8
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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