2022-07-012023-06-302023-06-30false13292616BSD PRODUCTION AND COSTUMES LTD2024-03-1347190iso4217:GBPxbrli:pure132926162022-07-01132926162023-06-30132926162022-07-012023-06-30132926162021-03-25132926162022-06-30132926162021-03-252022-06-3013292616bus:SmallEntities2022-07-012023-06-3013292616bus:AuditExempt-NoAccountantsReport2022-07-012023-06-3013292616bus:FullAccounts2022-07-012023-06-3013292616bus:PrivateLimitedCompanyLtd2022-07-012023-06-3013292616core:WithinOneYear2023-06-3013292616core:AfterOneYear2023-06-3013292616core:WithinOneYear2022-06-3013292616core:AfterOneYear2022-06-3013292616core:ShareCapital2023-06-3013292616core:SharePremium2023-06-3013292616core:RevaluationReserve2023-06-3013292616core:OtherReservesSubtotal2023-06-3013292616core:RetainedEarningsAccumulatedLosses2023-06-3013292616core:ShareCapital2022-06-3013292616core:SharePremium2022-06-3013292616core:RevaluationReserve2022-06-3013292616core:OtherReservesSubtotal2022-06-3013292616core:RetainedEarningsAccumulatedLosses2022-06-3013292616core:LandBuildings2023-06-3013292616core:PlantMachinery2023-06-3013292616core:Vehicles2023-06-3013292616core:FurnitureFittings2023-06-3013292616core:OfficeEquipment2023-06-3013292616core:NetGoodwill2023-06-3013292616core:IntangibleAssetsOtherThanGoodwill2023-06-3013292616core:ListedExchangeTraded2023-06-3013292616core:UnlistedNon-exchangeTraded2023-06-3013292616core:LandBuildings2022-06-3013292616core:PlantMachinery2022-06-3013292616core:Vehicles2022-06-3013292616core:FurnitureFittings2022-06-3013292616core:OfficeEquipment2022-06-3013292616core:NetGoodwill2022-06-3013292616core:IntangibleAssetsOtherThanGoodwill2022-06-3013292616core:ListedExchangeTraded2022-06-3013292616core:UnlistedNon-exchangeTraded2022-06-3013292616core:LandBuildings2022-07-012023-06-3013292616core:PlantMachinery2022-07-012023-06-3013292616core:Vehicles2022-07-012023-06-3013292616core:FurnitureFittings2022-07-012023-06-3013292616core:OfficeEquipment2022-07-012023-06-3013292616core:NetGoodwill2022-07-012023-06-3013292616core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-3013292616core:ListedExchangeTraded2022-07-012023-06-3013292616core:UnlistedNon-exchangeTraded2022-07-012023-06-3013292616core:MoreThanFiveYears2022-07-012023-06-3013292616core:Non-currentFinancialInstruments2023-06-3013292616core:Non-currentFinancialInstruments2022-06-3013292616dpl:CostSales2022-07-012023-06-3013292616dpl:DistributionCosts2022-07-012023-06-3013292616core:LandBuildings2022-07-012023-06-3013292616core:PlantMachinery2022-07-012023-06-3013292616core:Vehicles2022-07-012023-06-3013292616core:FurnitureFittings2022-07-012023-06-3013292616core:OfficeEquipment2022-07-012023-06-3013292616dpl:AdministrativeExpenses2022-07-012023-06-3013292616core:NetGoodwill2022-07-012023-06-3013292616core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-3013292616dpl:GroupUndertakings2022-07-012023-06-3013292616dpl:ParticipatingInterests2022-07-012023-06-3013292616dpl:GroupUndertakingscore:ListedExchangeTraded2022-07-012023-06-3013292616core:ListedExchangeTraded2022-07-012023-06-3013292616dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-07-012023-06-3013292616core:UnlistedNon-exchangeTraded2022-07-012023-06-3013292616dpl:CostSales2021-03-252022-06-3013292616dpl:DistributionCosts2021-03-252022-06-3013292616core:LandBuildings2021-03-252022-06-3013292616core:PlantMachinery2021-03-252022-06-3013292616core:Vehicles2021-03-252022-06-3013292616core:FurnitureFittings2021-03-252022-06-3013292616core:OfficeEquipment2021-03-252022-06-3013292616dpl:AdministrativeExpenses2021-03-252022-06-3013292616core:NetGoodwill2021-03-252022-06-3013292616core:IntangibleAssetsOtherThanGoodwill2021-03-252022-06-3013292616dpl:GroupUndertakings2021-03-252022-06-3013292616dpl:ParticipatingInterests2021-03-252022-06-3013292616dpl:GroupUndertakingscore:ListedExchangeTraded2021-03-252022-06-3013292616core:ListedExchangeTraded2021-03-252022-06-3013292616dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-03-252022-06-3013292616core:UnlistedNon-exchangeTraded2021-03-252022-06-3013292616core:NetGoodwill2023-06-3013292616core:IntangibleAssetsOtherThanGoodwill2023-06-3013292616core:LandBuildings2023-06-3013292616core:PlantMachinery2023-06-3013292616core:Vehicles2023-06-3013292616core:FurnitureFittings2023-06-3013292616core:OfficeEquipment2023-06-3013292616core:AfterOneYear2023-06-3013292616core:WithinOneYear2023-06-3013292616core:ListedExchangeTraded2023-06-3013292616core:UnlistedNon-exchangeTraded2023-06-3013292616core:ShareCapital2023-06-3013292616core:SharePremium2023-06-3013292616core:RevaluationReserve2023-06-3013292616core:OtherReservesSubtotal2023-06-3013292616core:RetainedEarningsAccumulatedLosses2023-06-3013292616core:NetGoodwill2022-06-3013292616core:IntangibleAssetsOtherThanGoodwill2022-06-3013292616core:LandBuildings2022-06-3013292616core:PlantMachinery2022-06-3013292616core:Vehicles2022-06-3013292616core:FurnitureFittings2022-06-3013292616core:OfficeEquipment2022-06-3013292616core:AfterOneYear2022-06-3013292616core:WithinOneYear2022-06-3013292616core:ListedExc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BSD PRODUCTION AND COSTUMES LTD

Registered Number
13292616
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2023

BSD PRODUCTION AND COSTUMES LTD
Company Information
for the year from 1 July 2022 to 30 June 2023

Director

MARRINER, Katy Susan

Registered Address

10 Aegel Gardens
Aylsham
Norwich
NR11 6GQ

Registered Number

13292616 (England and Wales)
BSD PRODUCTION AND COSTUMES LTD
Balance Sheet as at
30 June 2023

Notes

2023

2022

£

£

£

£

Current assets
Stocks32,3292,500
Cash at bank and on hand4,334-
6,6632,500
Creditors amounts falling due within one year4(8,781)(1,703)
Net current assets (liabilities)(2,118)797
Total assets less current liabilities(2,118)797
Net assets(2,118)797
Capital and reserves
Called up share capital100100
Profit and loss account(2,218)697
Shareholders' funds(2,118)797
The financial statements were approved and authorised for issue by the Director on 13 March 2024, and are signed on its behalf by:
MARRINER, Katy Susan
Director
Registered Company No. 13292616
BSD PRODUCTION AND COSTUMES LTD
Notes to the Financial Statements
for the year ended 30 June 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20232022
Average number of employees during the year11
3.Stocks

2023

2022

££
Finished goods2,3292,500
Total2,3292,500
4.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables327-
Amounts owed to related parties7,176825
Taxation and social security265265
Accrued liabilities and deferred income1,013613
Total8,7811,703
5.Related party transactions
At the balance sheet date the company owed the director £7,176 (2022: £825)