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Company Registration No. 09882351 (England and Wales)
B&D Estates Ltd Unaudited accounts for the year ended 30 November 2023
B&D Estates Ltd Unaudited accounts Contents
Page
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B&D Estates Ltd Company Information for the year ended 30 November 2023
Director
B.Roth
Company Number
09882351 (England and Wales)
Registered Office
103 High Street Waltham Cross Herts EN8 7AN
Accountants
Brindley Goldstein Ltd 103 High Street Waltham Cross EN8 7AN
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of B&D Estates Ltd for the year ended 30 November 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of B&D Estates Ltd for the year ended 30 November 2023 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of B&D Estates Ltd, as a body, in accordance with the terms of our engagement letter dated 16 August 2018. Our work has been undertaken solely to prepare for your approval the accounts of B&D Estates Ltd and state those matters that we have agreed to state to the Board of Directors of B&D Estates Ltd, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than B&D Estates Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that B&D Estates Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of B&D Estates Ltd. You consider that B&D Estates Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of B&D Estates Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Brindley Goldstein Ltd Chartered Accountants 103 High Street Waltham Cross EN8 7AN 21 August 2024
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B&D Estates Ltd Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
547,016 
547,016 
Creditors: amounts falling due within one year
(225,654)
(228,641)
Net current liabilities
(225,654)
(228,641)
Total assets less current liabilities
321,362 
318,375 
Creditors: amounts falling due after more than one year
(285,469)
(285,469)
Net assets
35,893 
32,906 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
35,891 
32,904 
Shareholders' funds
35,893 
32,906 
For the year ending 30 November 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 21 August 2024 and were signed on its behalf by
B.Roth Director Company Registration No. 09882351
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B&D Estates Ltd Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
B&D Estates Ltd is a private company, limited by shares, registered in England and Wales, registration number 09882351. The registered office is 103 High Street, Waltham Cross, Herts, EN8 7AN.
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:
4
Tangible fixed assets
Land & buildings 
£ 
Cost or valuation
At cost 
At 1 December 2022
547,016 
At 30 November 2023
547,016 
Depreciation
At 30 November 2023
- 
Net book value
At 30 November 2023
547,016 
At 30 November 2022
547,016 
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
660 
330 
Taxes and social security
8,420 
7,719 
Loans from directors
216,244 
220,262 
Accruals
330 
330 
225,654 
228,641 
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B&D Estates Ltd Notes to the Accounts for the year ended 30 November 2023
6
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Other creditors
285,469 
285,469 
7
Transactions with related parties
The company was under the control of Mr.B.Roth throughout the current period. Mr.B.Roth is personally interested in 100% of the company's share capital.
8
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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