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Company Registration No. SC569372 (Scotland)
BD AUTOPOINT LTD Unaudited accounts for the year ended 30 June 2024
BD AUTOPOINT LTD Unaudited accounts Contents
Page
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BD AUTOPOINT LTD Company Information for the year ended 30 June 2024
Director
Barry Johnston
Company Number
SC569372 (Scotland)
Registered Office
40 Ladeside Gardens Port Elphinstone Inverurie Aberdeenshire AB51 3XA
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BD AUTOPOINT LTD Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
25,658 
38,573 
Current assets
Inventories
37,754 
34,129 
Debtors
2,970 
- 
Cash at bank and in hand
5,065 
13,681 
45,789 
47,810 
Creditors: amounts falling due within one year
(12,606)
(10,181)
Net current assets
33,183 
37,629 
Total assets less current liabilities
58,841 
76,202 
Creditors: amounts falling due after more than one year
(21,226)
(39,572)
Net assets
37,615 
36,630 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
37,614 
36,629 
Shareholders' funds
37,615 
36,630 
For the year ending 30 June 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 19 June 2024 and were signed on its behalf by
Barry Johnston Director Company Registration No. SC569372
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BD AUTOPOINT LTD Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
BD AUTOPOINT LTD is a private company, limited by shares, registered in Scotland, registration number SC569372. The registered office is 40 Ladeside Gardens, Port Elphinstone, Inverurie, Aberdeenshire, AB51 3XA.
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
33% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
33% reducing balance
Computer equipment
33% straight line
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 July 2023
779 
61,562 
1,035 
220 
63,596 
At 30 June 2024
779 
61,562 
1,035 
220 
63,596 
Depreciation
At 1 July 2023
648 
23,316 
839 
220 
25,023 
Charge for the year
65 
12,754 
96 
- 
12,915 
At 30 June 2024
713 
36,070 
935 
220 
37,938 
Net book value
At 30 June 2024
66 
25,492 
100 
- 
25,658 
At 30 June 2023
131 
38,246 
196 
- 
38,573 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
2,970 
- 
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BD AUTOPOINT LTD Notes to the Accounts for the year ended 30 June 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
2,696 
10,847 
Trade creditors
6,723 
4,727 
Taxes and social security
3,187 
336 
Loans from directors
- 
(5,729)
12,606 
10,181 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
14,259 
21,706 
Obligations under finance leases and hire purchase contracts
11,199 
17,866 
Loans from directors
(4,232)
- 
21,226 
39,572 
8
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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