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REGISTERED NUMBER: 02655262 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023

FOR

BUILDING DESIGN U.K. LTD

BUILDING DESIGN U.K. LTD (REGISTERED NUMBER: 02655262)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BUILDING DESIGN U.K. LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST DECEMBER 2023







DIRECTOR: Mr G Poole





SECRETARY: Mr G Poole





REGISTERED OFFICE: 36 - 40 Doncaster Road
Barnsley
South Yorkshire
S70 1TL





REGISTERED NUMBER: 02655262 (England and Wales)





ACCOUNTANTS: Seaman Herbert & Co
36 - 40 Doncaster Road
Barnsley
South Yorkshire
S70 1TL

BUILDING DESIGN U.K. LTD (REGISTERED NUMBER: 02655262)

BALANCE SHEET
31ST DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 387 454

CURRENT ASSETS
Stocks 5 - 1,000
Debtors 6 262 358
Cash at bank 13,921 5,492
14,183 6,850
CREDITORS
Amounts falling due within one year 7 12,996 7,199
NET CURRENT ASSETS/(LIABILITIES) 1,187 (349 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,574

105

PROVISIONS FOR LIABILITIES 8 74 -
NET ASSETS 1,500 105

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 1,400 5
SHAREHOLDERS' FUNDS 1,500 105

BUILDING DESIGN U.K. LTD (REGISTERED NUMBER: 02655262)

BALANCE SHEET - continued
31ST DECEMBER 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Profit & Loss Account and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 13th September 2024 and were signed by:





Mr G Poole - Director


BUILDING DESIGN U.K. LTD (REGISTERED NUMBER: 02655262)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2023

1. STATUTORY INFORMATION

Building Design U.K. Ltd is a private company, limited by shares , registered in England and Wales. 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 10% on reducing balance

Stocks
Work in progress is valued based on sales price rather than cost price.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account and Retained Earnings, 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 1 (2022 - 2 ) .

BUILDING DESIGN U.K. LTD (REGISTERED NUMBER: 02655262)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2023

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1st January 2023
and 31st December 2023 1,590
DEPRECIATION
At 1st January 2023 1,136
Charge for year 67
At 31st December 2023 1,203
NET BOOK VALUE
At 31st December 2023 387
At 31st December 2022 454

5. STOCKS
2023 2022
£    £   
Work-in-progress - 1,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Prepayments 262 358

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Tax 1,395 -
VAT - 259
Directors' current accounts 9,711 5,414
Accrued expenses 1,890 1,526
12,996 7,199

8. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 74 -

Deferred
tax
£   
Provided during year 74
Balance at 31st December 2023 74

BUILDING DESIGN U.K. LTD (REGISTERED NUMBER: 02655262)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2023

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100