Company Registration No. SC569372 (Scotland)
BD AUTOPOINT LTD
Unaudited accounts
for the year ended 30 June 2023
BD AUTOPOINT LTD
Unaudited accounts
Contents
BD AUTOPOINT LTD
Company Information
for the year ended 30 June 2023
Company Number
SC569372 (Scotland)
Registered Office
40 Ladeside Gardens
Port Elphinstone
Inverurie
Aberdeenshire
AB51 3XA
BD AUTOPOINT LTD
Statement of financial position
as at 30 June 2023
Tangible assets
38,573
25,562
Cash at bank and in hand
13,681
18,847
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)
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
BD AUTOPOINT LTD
Notes to the Accounts
for the year ended 30 June 2023
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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
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
At 30 June 2023
131
38,246
196
-
38,573
At 30 June 2022
196
25,000
292
74
25,562
BD AUTOPOINT LTD
Notes to the Accounts
for the year ended 30 June 2023
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2023
2022
Trade creditors
4,727
15,237
Taxes and social security
336
4,121
Loans from directors
(5,729)
188
7
Creditors: amounts falling due after more than one year
2023
2022
Obligations under finance leases and hire purchase contracts
17,866
-
8
Average number of employees
During the year the average number of employees was 0 (2022: 0).