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Registered Number: 06354847
England and Wales

 

 

 

BDS SURVEYORS LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 October 2023

End date: 30 September 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 4 4,141    6,867 
4,141    6,867 
Current assets      
Stocks 5 4,450    4,000 
Debtors 6 555,450    515,109 
Cash at bank and in hand 195,648    285,448 
755,548    804,557 
Creditors: amount falling due within one year 7 (74,775)   (182,983)
Net current assets 680,773    621,574 
 
Total assets less current liabilities 684,914    628,441 
Net assets 684,914    628,441 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 684,913    628,440 
Shareholders' funds 684,914    628,441 
 


For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 15 April 2025 and were signed on its behalf by:


-------------------------------
T Grover
Director
1
General Information
BDS Surveyors Limited is a private company, limited by shares, registered in England and Wales, registration number 06354847, registration address Merlin House, Brunel Road, Theale, Reading, Berkshire, RG7 4AB. The trading address of the company is Unit 20 Pipers Industrial Estate, Pipers Lane , Thatcham , Berkshire , RG19 4NA.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern
The accounts are prepared on a going concern basis. The use of the going concern basis of accounting is appropriate because there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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. 
Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the statement of income, 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 statement of financial position date.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 and 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.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of nil years.
Tangible fixed assets
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & machinery - 25% on reducing balance
Fixtures & fittings - 15 & 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost
At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount and an impairment loss is recognised immediately in profit or loss.
If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.
Work in progress
Work in progress is valued at the lower of cost and net realisable value.
Debtors
Short term debtors are measured at transaction price less any impairment. Loans receivable are measured at initially at fair value, net of transaction costs, and are measured subsequently at amortised costs using the effective interest method.
Creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans are measured initially at fair value, net of transaction costs, and are subsequently measured at amortised costs using the effective interest method.
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 2).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 October 2023 50,000    50,000 
Additions  
Disposals  
At 30 September 2024 50,000    50,000 
Amortisation
At 01 October 2023 50,000    50,000 
Charge for year  
On disposals  
At 30 September 2024 50,000    50,000 
Net book values
At 30 September 2024  
At 30 September 2023  


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 October 2023 120    24,496    7,726    14,056    46,398 
Additions        
Disposals        
At 30 September 2024 120    24,496    7,726    14,056    46,398 
Depreciation
At 01 October 2023 69    22,657    4,147    12,658    39,531 
Charge for year 13    460    894    1,359    2,726 
On disposals        
At 30 September 2024 82    23,117    5,041    14,017    42,257 
Net book values
Closing balance as at 30 September 2024 38    1,379    2,685    39    4,141 
Opening balance as at 01 October 2023 51    1,839    3,579    1,398    6,867 


5.

Stocks

2024
£
  2023
£
Work in Progress 4,450    4,000 
4,450    4,000 

6.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 54,989    86,951 
Prepayments & Accrued Income 3,111    2,001 
Other Debtors 86,086    86,086 
Directors Loan Account 411,264    340,071 
555,450    515,109 

7.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 281    818 
Corporation Tax 47,410    150,130 
Accrued Expenses 3,295    2,952 
Other Creditors 2,444    2,505 
VAT 21,345    26,578 
74,775    182,983 

8.

Advances and Credits



Director's advances, credits and guarantees
The following advances and credits to directors subsisted during the years ended 30 September 2024 and 30 September 2023: Mr T Grover and Miss D J James

Current year (2024)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
Written Off
£
Waived
£
Carry Forward
£
Director's advances, credits and guarantees340,071 156,817 85,624 411,264 
34007115681708562400411264
Previous year (2023)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
Written Off
£
Waived
£
Carry Forward
£
Director's advances, credits and guarantees(23,002)438,697 75,624 340,071 
-2300243869707562400340071
9.

Ultimate controlling party

The company is under the control of its directors.
2