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Company Registration No. 09272057 (England and Wales)
BDI Locum Services Ltd Filleted accounts for the year ended 31 March 2024
BDI Locum Services Ltd Filleted accounts Contents
Page
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BDI Locum Services Ltd Company Information for the year ended 31 March 2024
Director
Badar Munir Din
Company Number
09272057 (England and Wales)
Registered Office
26 Stoughton Drive North Leicester LE5 5UB
Accountants
YP Finance Hawthorne House 17A Hawthorne Drive Leicester Leicestershire LE5 6DL
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BDI Locum Services Ltd Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
19,424 
8,841 
Investment property
407,033 
358,905 
426,457 
367,746 
Current assets
Debtors
7,414 
- 
Investments
9,160 
- 
Cash at bank and in hand
83,799 
68,757 
100,373 
68,757 
Creditors: amounts falling due within one year
(326,543)
(319,381)
Net current liabilities
(226,170)
(250,624)
Net assets
200,287 
117,122 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
200,187 
117,022 
Shareholders' funds
200,287 
117,122 
For the year ending 31 March 2024 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 15 August 2024 and were signed on its behalf by
Badar Munir Din Director Company Registration No. 09272057
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BDI Locum Services Ltd Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
BDI Locum Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 09272057. The registered office is 26 Stoughton Drive North, Leicester, LE5 5UB.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Motor vehicles
25% Straight Line
Fixtures & fittings
25% Reducing Balance
Computer equipment
33% Straight Line
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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BDI Locum Services Ltd Notes to the Accounts for the year ended 31 March 2024
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2023
10,935 
3,972 
- 
14,907 
Additions
- 
15,800 
2,440 
18,240 
At 31 March 2024
10,935 
19,772 
2,440 
33,147 
Depreciation
At 1 April 2023
2,734 
3,332 
- 
6,066 
Charge for the year
2,734 
4,110 
813 
7,657 
At 31 March 2024
5,468 
7,442 
813 
13,723 
Net book value
At 31 March 2024
5,467 
12,330 
1,627 
19,424 
At 31 March 2023
8,201 
640 
- 
8,841 
5
Investment property
2024 
£ 
Fair value at 1 April 2023
358,905 
Additions
48,128 
At 31 March 2024
407,033 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
7,414 
- 
7
Investments held as current assets
2024 
2023 
£ 
£ 
Unlisted investments
9,160 
8
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Amounts owed to group undertakings and other participating interests
229,277 
218,039 
Taxes and social security
32,207 
13,881 
Other creditors
64,134 
86,561 
Accruals
925 
900 
326,543 
319,381 
9
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
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BDI Locum Services Ltd Notes to the Accounts for the year ended 31 March 2024
10
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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