David Boddington & Co Limited 08184313 false 2022-09-01 2024-02-29 2024-02-29 The principal activity of the company is that of Chartered Surveyors Digita Accounts Production Advanced 6.30.9574.0 true 08184313 2022-09-01 2024-02-29 08184313 2024-02-29 08184313 core:CurrentFinancialInstruments 2024-02-29 08184313 core:CurrentFinancialInstruments core:WithinOneYear 2024-02-29 08184313 core:FurnitureFittingsToolsEquipment 2024-02-29 08184313 bus:SmallEntities 2022-09-01 2024-02-29 08184313 bus:AuditExemptWithAccountantsReport 2022-09-01 2024-02-29 08184313 bus:FullAccounts 2022-09-01 2024-02-29 08184313 bus:SmallCompaniesRegimeForAccounts 2022-09-01 2024-02-29 08184313 bus:RegisteredOffice 2022-09-01 2024-02-29 08184313 bus:Director2 2022-09-01 2024-02-29 08184313 bus:PrivateLimitedCompanyLtd 2022-09-01 2024-02-29 08184313 core:FurnitureFittingsToolsEquipment 2022-09-01 2024-02-29 08184313 core:OfficeEquipment 2022-09-01 2024-02-29 08184313 countries:EnglandWales 2022-09-01 2024-02-29 08184313 2022-08-31 08184313 core:FurnitureFittingsToolsEquipment 2022-08-31 08184313 2021-09-01 2022-08-31 08184313 2022-08-31 08184313 core:CurrentFinancialInstruments 2022-08-31 08184313 core:CurrentFinancialInstruments core:WithinOneYear 2022-08-31 08184313 core:FurnitureFittingsToolsEquipment 2022-08-31 iso4217:GBP xbrli:pure

Registration number: 08184313

David Boddington & Co Limited

Unaudited Financial Statements

for the Period from 1 September 2022 to 29 February 2024

 

David Boddington & Co Limited

Contents

Statement of Financial Position

1

Notes to the Unaudited Financial Statements

2 to 4

 

David Boddington & Co Limited

(Registration number: 08184313)
Statement of Financial Position as at 29 February 2024

Note

2024
£

2022
£

Fixed assets

 

Tangible assets

4

-

23

Current assets

 

Debtors

5

25,365

1,410

Cash at bank and in hand

 

1,280

38,652

 

26,645

40,062

Creditors: Amounts falling due within one year

6

(10,628)

(11,146)

Net current assets

 

16,017

28,916

Net assets

 

16,017

28,939

Capital and reserves

 

Called up share capital

2

2

Retained earnings

16,015

28,937

Shareholders' funds

 

16,017

28,939

For the financial period ending 29 February 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the Company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 6 November 2024 and signed on its behalf by:
 

.........................................
D Boddington
Director

   
     
 

David Boddington & Co Limited

Notes to the Unaudited Financial Statements for the Period from 1 September 2022 to 29 February 2024

1

General information

The Company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
12 Moss Road
Alderley Edge
Cheshire
SK9 7HZ

These financial statements were authorised for issue by the Board on 6 November 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

 

David Boddington & Co Limited

Notes to the Unaudited Financial Statements for the Period from 1 September 2022 to 29 February 2024

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Office equipment

33% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the Company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the profit and loss account.
 

3

Staff numbers

The average number of persons employed by the Company (including Directors) during the period, was 1 (2022 - 1).

 

David Boddington & Co Limited

Notes to the Unaudited Financial Statements for the Period from 1 September 2022 to 29 February 2024

4

Tangible assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 September 2022

1,590

1,590

Disposals

(1,590)

(1,590)

At 29 February 2024

-

-

Depreciation

At 1 September 2022

1,567

1,567

Eliminated on disposal

(1,567)

(1,567)

At 29 February 2024

-

-

Carrying amount

At 29 February 2024

-

-

At 31 August 2022

23

23

5

Debtors

Current

2024
£

2022
£

Trade debtors

25,365

1,410

 

25,365

1,410

6

Creditors

Creditors: amounts falling due within one year

2024
£

2022
£

Due within one year

Taxation and social security

4,529

9,880

Accruals and deferred income

3,736

840

Other creditors

2,363

426

10,628

11,146