IRIS Accounts Production v24.3.2.46 15089758 director 22.8.23 30.6.24 30.6.24 0 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh150897582023-08-21150897582024-06-30150897582023-08-222024-06-30150897582023-08-2115089758ns15:EnglandWales2023-08-222024-06-3015089758ns14:PoundSterling2023-08-222024-06-3015089758ns10:Director12023-08-222024-06-3015089758ns10:PrivateLimitedCompanyLtd2023-08-222024-06-3015089758ns10:SmallEntities2023-08-222024-06-3015089758ns10:AuditExempt-NoAccountantsReport2023-08-222024-06-3015089758ns10:SmallCompaniesRegimeForDirectorsReport2023-08-222024-06-3015089758ns10:SmallCompaniesRegimeForAccounts2023-08-222024-06-3015089758ns10:FullAccounts2023-08-222024-06-3015089758ns10:EntityHasNeverTraded2023-08-222024-06-3015089758ns10:OrdinaryShareClass12023-08-222024-06-3015089758ns10:RegisteredOffice2023-08-222024-06-3015089758ns5:CurrentFinancialInstruments2024-06-3015089758ns5:ShareCapital2024-06-3015089758ns5:WithinOneYearns5:CurrentFinancialInstruments2024-06-3015089758ns10:OrdinaryShareClass12024-06-30
REGISTERED NUMBER: 15089758 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 22 AUGUST 2023 TO 30 JUNE 2024

FOR

BD FROZEN LTD

BD FROZEN LTD (REGISTERED NUMBER: 15089758)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Period 22 AUGUST 2023 TO 30 JUNE 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BD FROZEN LTD

COMPANY INFORMATION
for the Period 22 AUGUST 2023 TO 30 JUNE 2024







DIRECTOR: Miss L Kent





REGISTERED OFFICE: New Barns, Unit 2
Coggeshall Road
Earls Colne
Essex
CO6 2JX





REGISTERED NUMBER: 15089758 (England and Wales)





ACCOUNTANTS: Burnside
Chartered Accountants
61 Queen Square
Bristol
BS1 4JZ

BD FROZEN LTD (REGISTERED NUMBER: 15089758)

BALANCE SHEET
30 JUNE 2024

Notes £   
CURRENT ASSETS
Debtors 4 4,418

CREDITORS
Amounts falling due within one year 5 4,318
NET CURRENT ASSETS 100
TOTAL ASSETS LESS CURRENT
LIABILITIES

100

CAPITAL AND RESERVES
Called up share capital 6 100
SHAREHOLDERS' FUNDS 100

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 April 2025 and were signed by:





Miss L Kent - Director


BD FROZEN LTD (REGISTERED NUMBER: 15089758)

NOTES TO THE FINANCIAL STATEMENTS
for the Period 22 AUGUST 2023 TO 30 JUNE 2024

1. STATUTORY INFORMATION

BD Frozen 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Financial instruments
Financial assets and liabilities are recognised in the balance sheet when the company becomes party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and are measured on initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company may not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of any direct issue costs.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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.


BD FROZEN LTD (REGISTERED NUMBER: 15089758)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 22 AUGUST 2023 TO 30 JUNE 2024

2. ACCOUNTING POLICIES - continued
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 period 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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Going concern
The director has reviewed the going concern status of the business for the foreseeable future to the best of her ability and has concluded that she has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The director has therefore adopted the going concern basis of accounting in preparing these financial statements.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Amounts owed by group undertakings 100
Prepayments 4,318
4,418

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Amounts owed to group undertakings 4,318

6. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal
value: £   
100 Ordinary share capital £1 100

100 ordinary shares of £1 each were issued at par on incorporation of the company.

BD FROZEN LTD (REGISTERED NUMBER: 15089758)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 22 AUGUST 2023 TO 30 JUNE 2024

7. RELATED PARTY DISCLOSURES

During the period, Brands Direct Limited, a fellow subsidiary of Brands Direct Group Limited recharged costs incurred on behalf of the company of £4,318 to the company. At 30 June 2024, the company owed £4,318 to Brands Direct Limited.

At 30 June 2024, the company was owed £100 by its parent company Brands Direct Group Limited.

8. ULTIMATE CONTROLLING PARTY

Brands Direct Group Limited, a company incorporated in the British Virgin Islands, is the immediate and ultimate parent undertaking. The ultimate controlling party is MR G F Kent.