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Company Registration No. 11048600 (England and Wales)
BDP & Sons Limited Unaudited accounts for the year ended 30 April 2023
BDP & Sons Limited Unaudited accounts Contents
Page
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BDP & Sons Limited Company Information for the year ended 30 April 2023
Director
Ben Duggan-Palmer
Company Number
11048600 (England and Wales)
Registered Office
7 BURDOCKS DRIVE BURGESS HILL RH15 0HJ UNITED KINGDOM
Accountants
MCO Accountancy 49 Station Road Polegate BN26 6EA
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BDP & Sons Limited Statement of financial position as at 30 April 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
8,000 
10,000 
Tangible assets
4,676 
3,735 
12,676 
13,735 
Current assets
Debtors
41,006 
26,034 
Cash at bank and in hand
102 
1,920 
41,108 
27,954 
Creditors: amounts falling due within one year
(29,718)
(14,448)
Net current assets
11,390 
13,506 
Total assets less current liabilities
24,066 
27,241 
Creditors: amounts falling due after more than one year
(22,661)
(25,270)
Provisions for liabilities
Deferred tax
(533)
(710)
Net assets
872 
1,261 
Capital and reserves
Called up share capital
200 
200 
Profit and loss account
672 
1,061 
Shareholders' funds
872 
1,261 
For the year ending 30 April 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 25 May 2023 and were signed on its behalf by
Ben Duggan-Palmer Director Company Registration No. 11048600
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BDP & Sons Limited Notes to the Accounts for the year ended 30 April 2023
1
Statutory information
BDP & Sons Limited is a private company, limited by shares, registered in England and Wales, registration number 11048600. The registered office is 7 BURDOCKS DRIVE, BURGESS HILL, RH15 0HJ, UNITED KINGDOM.
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
25% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Other Intangibles are being amortised evenly over their estimated useful life of ten years.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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BDP & Sons Limited Notes to the Accounts for the year ended 30 April 2023
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 May 2022
20,000 
At 30 April 2023
20,000 
Amortisation
At 1 May 2022
10,000 
Charge for the year
2,000 
At 30 April 2023
12,000 
Net book value
At 30 April 2023
8,000 
At 30 April 2022
10,000 
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 May 2022
14,737 
Additions
2,500 
At 30 April 2023
17,237 
Depreciation
At 1 May 2022
11,002 
Charge for the year
1,559 
At 30 April 2023
12,561 
Net book value
At 30 April 2023
4,676 
At 30 April 2022
3,735 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
- 
26,034 
Amounts falling due after more than one year
Trade debtors
17,618 
- 
Other debtors
23,388 
- 
41,006 
- 
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BDP & Sons Limited Notes to the Accounts for the year ended 30 April 2023
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
12,569 
- 
VAT
6,912 
6,282 
Trade creditors
- 
480 
Taxes and social security
10,237 
7,686 
29,718 
14,448 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
22,661 
25,270 
Provision for bad debt used
10
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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