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Company Registration No. 11666203 (England and Wales)
B D Highway Services Limited Unaudited accounts for the year ended 30 November 2023
B D Highway Services Limited Unaudited accounts Contents
Page
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B D Highway Services Limited Company Information for the year ended 30 November 2023
Director
Mr B A J Donaghue
Company Number
11666203 (England and Wales)
Registered Office
5 The Drive Kettering Northants NN15 7EX
Accountants
Ings Accountancy Limited 18 The Furlongs Redcar North Yorkshire TS10 2EB
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B D Highway Services Limited Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
4,291 
5,721 
Current assets
Debtors
19,727 
22,843 
Cash at bank and in hand
12,355 
13,176 
32,082 
36,019 
Creditors: amounts falling due within one year
(16,235)
(19,113)
Net current assets
15,847 
16,906 
Total assets less current liabilities
20,138 
22,627 
Creditors: amounts falling due after more than one year
(4,154)
(7,384)
Net assets
15,984 
15,243 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
15,884 
15,143 
Shareholders' funds
15,984 
15,243 
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 8 November 2024 and were signed on its behalf by
Mr B A J Donaghue Director Company Registration No. 11666203
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B D Highway Services Limited Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
B D Highway Services Limited is a private company, limited by shares, registered in England and Wales, registration number 11666203. The registered office is 5 The Drive, Kettering, Northants, NN15 7EX.
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:
Plant & machinery
25% on Reducing Balance
Motor vehicles
25% on Reducing Balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 December 2022
5,600 
10,097 
15,697 
At 30 November 2023
5,600 
10,097 
15,697 
Depreciation
At 1 December 2022
3,475 
6,501 
9,976 
Charge for the year
531 
899 
1,430 
At 30 November 2023
4,006 
7,400 
11,406 
Net book value
At 30 November 2023
1,594 
2,697 
4,291 
At 30 November 2022
2,125 
3,596 
5,721 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
19,727 
21,155 
Other debtors
- 
1,688 
19,727 
22,843 
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B D Highway Services Limited Notes to the Accounts for the year ended 30 November 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
2,816 
2,771 
Obligations under finance leases and hire purchase contracts
456 
1,819 
Taxes and social security
7,546 
13,823 
Loans from directors
4,017 
- 
Accruals
1,400 
700 
16,235 
19,113 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
4,154 
6,929 
Obligations under finance leases and hire purchase contracts
- 
455 
4,154 
7,384 
8
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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