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REGISTERED NUMBER: 08905056 (England and Wales)














Unaudited Financial Statements

for the Year Ended 28 February 2023

for

BDS (UK) LTD

BDS (UK) LTD (Registered number: 08905056)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BDS (UK) LTD

Company Information
for the Year Ended 28 February 2023







DIRECTOR: P. Butler





REGISTERED OFFICE: 20 Maltese Cross Close
Liverpool
Merseyside
L25 7BH





REGISTERED NUMBER: 08905056 (England and Wales)





ACCOUNTANTS: R.L.Ferris Ltd
Chartered Accountants
64 Derby Lane
Liverpool
Merseyside
L13 3DN

BDS (UK) LTD (Registered number: 08905056)

Balance Sheet
28 February 2023

28.2.22 28.2.23
£    £    Notes £    £   
FIXED ASSETS
22,495 Tangible assets 4 17,844

CURRENT ASSETS
129,918 Debtors 5 142,071
124,152 Cash at bank 177,717
254,070 319,788
CREDITORS
105,285 Amounts falling due within one year 6 63,728
148,785 NET CURRENT ASSETS 256,060
171,280 TOTAL ASSETS LESS CURRENT
LIABILITIES

273,904

CREDITORS
44,923 Amounts falling due after more than one year 7 38,286
126,357 NET ASSETS 235,618

CAPITAL AND RESERVES
100 Called up share capital 100
126,257 Retained earnings 235,518
126,357 SHAREHOLDERS' FUNDS 235,618

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.

BDS (UK) LTD (Registered number: 08905056)

Balance Sheet - continued
28 February 2023


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 28 November 2023 and were signed by:





P. Butler - Director


BDS (UK) LTD (Registered number: 08905056)

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

1. STATUTORY INFORMATION

BDS (UK) LTD 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 - 25% on reducing balance

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

BDS (UK) LTD (Registered number: 08905056)

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 March 2022 31,010
Additions 350
Disposals (1,191 )
At 28 February 2023 30,169
DEPRECIATION
At 1 March 2022 8,515
Charge for year 4,117
Eliminated on disposal (307 )
At 28 February 2023 12,325
NET BOOK VALUE
At 28 February 2023 17,844
At 28 February 2022 22,495

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£    £   
Trade debtors 56,157 41,918
Other debtors 85,914 88,000
142,071 129,918

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£    £   
Trade creditors 4,398 8,489
Taxation and social security 40,835 52,465
Other creditors 18,495 44,331
63,728 105,285

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
28.2.23 28.2.22
£    £   
Other creditors 38,286 44,923