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Company Registration No. 13613560 (England and Wales)
B&D Longstone Limited Unaudited accounts for the period from 1 October 2024 to 31 March 2025
B&D Longstone Limited Unaudited accounts Contents
Page
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B&D Longstone Limited Company Information for the period from 1 October 2024 to 31 March 2025
Directors
Zhiqiang WANG Zheng ZHU
Company Number
13613560 (England and Wales)
Registered Office
OAKLEA HOUSE, 46 COATHAM ROAD REDCAR TS10 1RS UNITED KINGDOM
Accountants
Fortune UK Accountants Ltd 4a Nelson Road London GB SE10 9JB
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Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of B&D Longstone Limited for the period from 1 October 2024 to 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of B&D Longstone Limited for the period from 1 October 2024 to 31 March 2025 as set out on pages 5 - 7 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf.
Fortune UK Accountants Ltd Chartered Certified Accountants 4a Nelson Road London GB SE10 9JB 21 May 2025
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B&D Longstone Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
150,000 
150,000 
Tangible assets
29,030 
32,256 
179,030 
182,256 
Current assets
Cash at bank and in hand
329 
1,637 
Creditors: amounts falling due within one year
(292,161)
(263,384)
Net current liabilities
(291,832)
(261,747)
Net liabilities
(112,802)
(79,491)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(112,902)
(79,591)
Shareholders' funds
(112,802)
(79,491)
For the period ending 31 March 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 directors acknowledge their 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 of Directors and authorised for issue on 21 May 2025 and were signed on its behalf by
Zhiqiang WANG Director Company Registration No. 13613560
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B&D Longstone Limited Notes to the Accounts for the period from 1 October 2024 to 31 March 2025
1
Statutory information
B&D Longstone Limited is a private company, limited by shares, registered in England and Wales, registration number 13613560. The registered office is OAKLEA HOUSE,, 46 COATHAM ROAD, REDCAR, TS10 1RS, UNITED KINGDOM.
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 period, 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:
Fixtures & fittings
20% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost, It is revalued very year and the amount of any impairment will be written off as a cost.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 October 2024
150,000 
At 31 March 2025
150,000 
Amortisation
At 1 October 2024
- 
At 31 March 2025
- 
Net book value
At 31 March 2025
150,000 
At 30 September 2024
150,000 
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B&D Longstone Limited Notes to the Accounts for the period from 1 October 2024 to 31 March 2025
5
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 October 2024
63,000 
At 31 March 2025
63,000 
Depreciation
At 1 October 2024
30,744 
Charge for the period
3,226 
At 31 March 2025
33,970 
Net book value
At 31 March 2025
29,030 
At 30 September 2024
32,256 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
688 
3,215 
Taxes and social security
86 
86 
Other creditors
31,382 
7,127 
Loans from directors
257,905 
251,456 
Accruals
2,100 
1,500 
292,161 
263,384 
7
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Average number of employees
During the period the average number of employees was 6 (2024: 6).
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