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REGISTERED NUMBER: SC536533 (Scotland)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

BD & JC DEVELOPMENTS LIMITED

BD & JC DEVELOPMENTS LIMITED (REGISTERED NUMBER: SC536533)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BD & JC DEVELOPMENTS LIMITED

COMPANY INFORMATION
for the Year Ended 31 March 2024







DIRECTORS: B Cunningham
J Mackay





REGISTERED OFFICE: Office 1 Bishopton House
78 Greenock Road
Bishopton
PA7 5RT





REGISTERED NUMBER: SC536533 (Scotland)





ACCOUNTANTS: Kean Jarman & Company
Chartered Accountants
27 Ingram Street
Glasgow
G1 1HA

BD & JC DEVELOPMENTS LIMITED (REGISTERED NUMBER: SC536533)

BALANCE SHEET
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 11,391 15,562

CURRENT ASSETS
Stocks - 3,000
Debtors 5 540 65
Cash at bank and in hand 22,568 20,902
23,108 23,967
CREDITORS
Amounts falling due within one year 6 24,664 28,075
NET CURRENT LIABILITIES (1,556 ) (4,108 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

9,835

11,454

PROVISIONS FOR LIABILITIES 2,164 2,957
NET ASSETS 7,671 8,497

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 7,571 8,397
7,671 8,497

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

BD & JC DEVELOPMENTS LIMITED (REGISTERED NUMBER: SC536533)

BALANCE SHEET - continued
31 March 2024


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 September 2024 and were signed on its behalf by:




B Cunningham - Director



J Mackay - Director


BD & JC DEVELOPMENTS LIMITED (REGISTERED NUMBER: SC536533)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

BD & JC Developments Limited is a private company, limited by shares , registered in Scotland. 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

BD & JC DEVELOPMENTS LIMITED (REGISTERED NUMBER: SC536533)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2024

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 April 2023 27,000 500 27,500
Disposals - (500 ) (500 )
At 31 March 2024 27,000 - 27,000
DEPRECIATION
At 1 April 2023 11,813 125 11,938
Charge for year 3,796 - 3,796
Eliminated on disposal - (125 ) (125 )
At 31 March 2024 15,609 - 15,609
NET BOOK VALUE
At 31 March 2024 11,391 - 11,391
At 31 March 2023 15,187 375 15,562

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 300 65
Prepayments and accrued income 240 -
540 65

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors 263 -
Tax 6,313 9,280
VAT 4,251 4,368
Other creditors 13,837 14,427
24,664 28,075