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Company Registration No. 08468750 (England and Wales)
BD & YD LIMITED Unaudited accounts for the year ended 30 April 2025
BD & YD LIMITED Unaudited accounts Contents
Page
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BD & YD LIMITED Company Information for the year ended 30 April 2025
Director
Blagoy DONEV
Company Number
08468750 (England and Wales)
Registered Office
24 BOURNESIDE CRESCENT LONDON N14 6SP
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BD & YD LIMITED Statement of financial position as at 30 April 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,416 
4,165 
Current assets
Debtors
3,983 
3,268 
Cash at bank and in hand
(1,896)
2,246 
2,087 
5,514 
Creditors: amounts falling due within one year
(1,188)
(2,423)
Net current assets
899 
3,091 
Total assets less current liabilities
4,315 
7,256 
Creditors: amounts falling due after more than one year
(5,462)
(8,616)
Net liabilities
(1,147)
(1,360)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(1,148)
(1,361)
Shareholders' funds
(1,147)
(1,360)
For the year ending 30 April 2025 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 22 May 2025 and were signed on its behalf by
Blagoy DONEV Director Company Registration No. 08468750
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BD & YD LIMITED Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
BD & YD LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08468750. The registered office is 24 BOURNESIDE CRESCENT, LONDON, N14 6SP.
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:
Land & buildings
18%
Plant & machinery
18%
Motor vehicles
18%
Fixtures & fittings
18%
Computer equipment
18%
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2024
9,102 
111 
9,213 
At 30 April 2025
9,102 
111 
9,213 
Depreciation
At 1 May 2024
4,987 
61 
5,048 
Charge for the year
741 
9 
750 
On disposals
(1)
- 
(1)
At 30 April 2025
5,727 
70 
5,797 
Net book value
At 30 April 2025
3,375 
41 
3,416 
At 30 April 2024
4,115 
50 
4,165 
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BD & YD LIMITED Notes to the Accounts for the year ended 30 April 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
2,162 
2,162 
Other debtors
1,821 
1,106 
3,983 
3,268 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Loans from directors
1,188 
2,423 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
5,462 
8,616 
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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