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REGISTERED NUMBER: 01692536 (England and Wales)













Unaudited Financial Statements

for the Year Ended 30 June 2023

for

Building Design (Northern) Limited

Building Design (Northern) Limited (Registered number: 01692536)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Building Design (Northern) Limited

Company Information
for the Year Ended 30 June 2023







DIRECTORS: R G Marsden
L Darwin
D T Hunt
R B E Richardson
A J Webb
J T Warner
R G Doyle





REGISTERED OFFICE: The Old School
Simpson Street
Sunderland
SR4 6DR





REGISTERED NUMBER: 01692536 (England and Wales)





ACCOUNTANTS: Clive Owen LLP
Chartered Accountants
Kepier House
Belmont Business Park
Durham
DH1 1TW

Building Design (Northern) Limited (Registered number: 01692536)

Balance Sheet
30 June 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 92,636 36,567
92,636 36,567

CURRENT ASSETS
Stocks 48,000 34,000
Debtors 6 418,879 448,816
Cash at bank and in hand 359,328 250,675
826,207 733,491
CREDITORS
Amounts falling due within one year 7 392,866 355,100
NET CURRENT ASSETS 433,341 378,391
TOTAL ASSETS LESS CURRENT
LIABILITIES

525,977

414,958

CREDITORS
Amounts falling due after more than one
year

8

(233,772

)

(238,324

)

PROVISIONS FOR LIABILITIES 11 (14,402 ) (5,177 )
NET ASSETS 277,803 171,457

CAPITAL AND RESERVES
Called up share capital 12 166 166
Capital redemption reserve 150 150
Retained earnings 277,487 171,141
SHAREHOLDERS' FUNDS 277,803 171,457

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

Building Design (Northern) Limited (Registered number: 01692536)

Balance Sheet - continued
30 June 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 November 2023 and were signed on its behalf by:





R G Marsden - Director


Building Design (Northern) Limited (Registered number: 01692536)

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

1. STATUTORY INFORMATION

Building Design (Northern) 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.

There were no material departures from the 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Income recognition
Revenue is recognised as work is done and any unbilled income is included as work in progress.

Intangible fixed assets
Computer software is recorded at cost less accumulated amortisation and impairment losses. It is amortised over its estimated economic life of three years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - over period of the lease
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Tangible fixed assets are measured at cost less any depreciation and impairment.

Government grants
Revenue based grants are credited to the profit and loss account on receipt.

Stocks
Work in progress represents unbilled income.

Financial instruments
Basic financial instruments are recognised at amortised cost with changes recognised in profit and loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.


Building Design (Northern) Limited (Registered number: 01692536)

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

2. ACCOUNTING POLICIES - continued
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.

Leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 25 (2022 - 21 ) .

4. INTANGIBLE FIXED ASSETS
Computer
software
£   
COST
At 1 July 2022 21,265
Disposals (21,265 )
At 30 June 2023 -
AMORTISATION
At 1 July 2022 21,265
Eliminated on disposal (21,265 )
At 30 June 2023 -
NET BOOK VALUE
At 30 June 2023 -
At 30 June 2022 -

Building Design (Northern) Limited (Registered number: 01692536)

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

5. TANGIBLE FIXED ASSETS
Fixtures
Short and Motor Computer
leasehold fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 July 2022 6,750 86,330 - 74,749 167,829
Additions 2,625 105 78,975 7,704 89,409
Disposals - - - (18,399 ) (18,399 )
At 30 June 2023 9,375 86,435 78,975 64,054 238,839
DEPRECIATION
At 1 July 2022 113 76,866 - 54,283 131,262
Charge for year 887 1,426 16,453 14,574 33,340
Eliminated on disposal - - - (18,399 ) (18,399 )
At 30 June 2023 1,000 78,292 16,453 50,458 146,203
NET BOOK VALUE
At 30 June 2023 8,375 8,143 62,522 13,596 92,636
At 30 June 2022 6,637 9,464 - 20,466 36,567

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 235,105 304,143
Other debtors 166,366 121,749
Prepayments and accrued income 17,408 22,924
418,879 448,816

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 60,590 60,594
Hire purchase contracts (see note 9) 9,685 -
Trade creditors 95,733 47,221
Amounts owed to group companies 19,966 13,720
Taxation and social security 115,563 156,532
Other creditors 49,242 29,929
Directors' current accounts 12,000 30,000
Accruals and deferred income 30,087 17,104
392,866 355,100

Building Design (Northern) Limited (Registered number: 01692536)

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

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans - 1-2 years 60,592 60,593
Bank loans - 2-5 years 117,219 150,688
Bank loans more than 5 years - 27,043
Hire purchase contracts (see note 9) 55,961 -
233,772 238,324

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more than 5 years - 27,043

9. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2023 2022
£    £   
Net obligations repayable:
Within one year 9,685 -
Between one and five years 55,961 -
65,646 -

Non-cancellable operating leases
2023 2022
£    £   
Within one year 73,245 56,077
Between one and five years 289,491 221,933
In more than five years 204,000 210,440
566,736 488,450

Building Design (Northern) Limited (Registered number: 01692536)

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

10. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank loans 238,401 298,918
Hire purchase contracts 65,646 -
304,047 298,918

Hire purchase contracts are secured on the assets to which they relate.

The bank loan is secured over the fixed and floating assets of the company.

There is a charge over all fixed and floating assets of the company, between the company and Barclays Security Trustee Limited.

11. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 14,402 5,177

Deferred
tax
£   
Balance at 1 July 2022 5,177
Accelerated capital allowances 9,225
Balance at 30 June 2023 14,402

12. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
108,329 A Ordinary £0.00 1 108 108
41,665 B Ordinary £0.00 1 41 41
16,666 C Ordinary £0.00 1 17 17
166 166

13. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group or those at a market rate.

Building Design (Northern) Limited (Registered number: 01692536)

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

13. RELATED PARTY DISCLOSURES - continued

There were no related party transactions other than those concluded under normal market condition, except for those shown below:

2023 2022
£ £
Amounts due to directors 12,000 30,000
Amounts due to parent company 19,966 13,720
Rent paid to parent company 58,719 47,011
No interest has been charged.

14. ULTIMATE PARENT COMPANY

The ultimate controlling party is R G Marsden.

The ultimate parent company is Freola Holdings Limited. Their registered office address is The Old School, Simpson Street, Sunderland, England, SR4 6DR.