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REGISTERED NUMBER: 09186121 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

FOR

BDC CONSTRUCTION SOUTHEAST LTD

BDC CONSTRUCTION SOUTHEAST LTD (REGISTERED NUMBER: 09186121)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BDC CONSTRUCTION SOUTHEAST LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTOR: B D Childs





REGISTERED OFFICE: Lambden House
Lambden Road
Pluckley
Ashford
Kent
TN27 0RB





BUSINESS ADDRESS: 21 Mayfair Avenue
Loose
Maidstone
Kent
ME15 6BX





REGISTERED NUMBER: 09186121 (England and Wales)





ACCOUNTANTS: Stonebridge Associates
Lambden House
Lambden Road
Pluckley
Kent
TN27 0RB

BDC CONSTRUCTION SOUTHEAST LTD (REGISTERED NUMBER: 09186121)

BALANCE SHEET
31 AUGUST 2024

31.8.24 31.8.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 - 15

CURRENT ASSETS
Stocks 9,700 14,838
Debtors 5 4,460 4,452
Cash at bank 29,811 37,950
43,971 57,240
CREDITORS
Amounts falling due within one year 6 29,423 23,381
NET CURRENT ASSETS 14,548 33,859
TOTAL ASSETS LESS CURRENT
LIABILITIES

14,548

33,874

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 14,546 33,872
SHAREHOLDERS' FUNDS 14,548 33,874

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

BDC CONSTRUCTION SOUTHEAST LTD (REGISTERED NUMBER: 09186121)

BALANCE SHEET - continued
31 AUGUST 2024


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 2 May 2025 and were signed by:





B D Childs - Director


BDC CONSTRUCTION SOUTHEAST LTD (REGISTERED NUMBER: 09186121)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024


1. STATUTORY INFORMATION

BDC Construction Southeast 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 15% on cost

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year 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.

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 year 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.

BDC CONSTRUCTION SOUTHEAST LTD (REGISTERED NUMBER: 09186121)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2023
and 31 August 2024 12,845
DEPRECIATION
At 1 September 2023 12,830
Charge for year 15
At 31 August 2024 12,845
NET BOOK VALUE
At 31 August 2024 -
At 31 August 2023 15

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Other debtors 4,460 4,452

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade creditors 9,763 3,891
Taxation and social security 10,306 7,649
Other creditors 9,354 11,841
29,423 23,381

BDC CONSTRUCTION SOUTHEAST LTD (REGISTERED NUMBER: 09186121)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024


7. DEFERRED TAX
£   
Balance at 1 September 2023 (235 )
Provided during year 40
Balance at 31 August 2024 (195 )

8. RELATED PARTY DISCLOSURES

During the year, total dividends of £11,436 were paid to the director .

Mr B Childs - Director and Shareholder

At the balance sheet date BDC Construction Southeast Ltd owed Mr Childs £6,770 (2023 - £9,776).

9. ULTIMATE CONTROLLING PARTY

The controlling party is B D Childs.