Registered number
13439618
BUILDERS' DELIGHT LIMITED
Filleted Accounts
30 June 2023
BUILDERS' DELIGHT LIMITED
Registered number: 13439618
Balance Sheet
as at 30 June 2023
Notes 2023 2022
£ £
Current assets
Stocks 880 324
Cash at bank and in hand 5,408 5,529
6,288 5,853
Creditors: amounts falling due within one year 3 (5,792) (5,549)
Net current assets 496 304
Net assets 496 304
Capital and reserves
Called up share capital 100 100
Profit and loss account 396 204
Shareholders' funds 496 304
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Emrah Ozmen
Director
Approved by the board on 13 March 2024
BUILDERS' DELIGHT LIMITED
Notes to the Accounts
for the year ended 30 June 2023
1 Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A corporation tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A corporation tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Corporation tax assets and liabilities are not discounted.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 2 2
3 Creditors: amounts falling due within one year 2023 2022
£ £
Trade creditors - 1,513
Taxation and social security costs 5,792 4,036
5,792 5,549
4 Other information
BUILDERS' DELIGHT LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
Flat 1, Lansdowne House
21 Lansdowne Way
London
SW8 1HJ
BUILDERS' DELIGHT LIMITED 13439618 false 2022-07-01 2023-06-30 2023-06-30 VT Final Accounts April 2022 Emrah Ozmen No description of principal activity 13439618 2021-06-04 2022-06-30 13439618 core:WithinOneYear 2022-06-30 13439618 core:ShareCapital 2022-06-30 13439618 core:RetainedEarningsAccumulatedLosses 2022-06-30 13439618 2022-07-01 2023-06-30 13439618 bus:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 13439618 bus:AuditExemptWithAccountantsReport 2022-07-01 2023-06-30 13439618 bus:Director40 2022-07-01 2023-06-30 13439618 1 2022-07-01 2023-06-30 13439618 2 2022-07-01 2023-06-30 13439618 countries:England 2022-07-01 2023-06-30 13439618 bus:FRS102 2022-07-01 2023-06-30 13439618 bus:FullAccounts 2022-07-01 2023-06-30 13439618 2023-06-30 13439618 core:WithinOneYear 2023-06-30 13439618 core:ShareCapital 2023-06-30 13439618 core:RetainedEarningsAccumulatedLosses 2023-06-30 13439618 2022-06-30 iso4217:GBP xbrli:pure