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REGISTERED NUMBER: NI047882 (Northern Ireland)














Unaudited Financial Statements

for the Year Ended 31 October 2024

for

B C D Partnership Limited

B C D Partnership Limited (Registered number: NI047882)

Contents of the Financial Statements
for the Year Ended 31 October 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


B C D Partnership Limited

Company Information
for the Year Ended 31 October 2024







DIRECTORS: Mr G Cunningham
Mr J Douglas





REGISTERED OFFICE: Suite 2b Cadogan House
332 Lisburn Road
Belfast
Co. Antrim
BT9 6GH





REGISTERED NUMBER: NI047882 (Northern Ireland)





ACCOUNTANTS: M.B.McGrady & Co
Chartered Accountants
Suite 2B
Cadogan House
322 Lisburn Road
Belfast
Co. Antrim
BT9 6GH

B C D Partnership Limited (Registered number: NI047882)

Balance Sheet
31 October 2024

31/10/24 31/10/23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 619 825
619 825

CURRENT ASSETS
Debtors 6 53,725 75,045
Cash at bank 20,527 60,156
74,252 135,201
CREDITORS
Amounts falling due within one year 7 46,551 65,572
NET CURRENT ASSETS 27,701 69,629
TOTAL ASSETS LESS CURRENT
LIABILITIES

28,320

70,454

PROVISIONS FOR LIABILITIES 155 157
NET ASSETS 28,165 70,297

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 28,163 70,295
28,165 70,297

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

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

The directors acknowledge their 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.

B C D Partnership Limited (Registered number: NI047882)

Balance Sheet - continued
31 October 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 Board of Directors and authorised for issue on 9 June 2025 and were signed on its behalf by:




Mr G Cunningham - Director



Mr J Douglas - Director


B C D Partnership Limited (Registered number: NI047882)

Notes to the Financial Statements
for the Year Ended 31 October 2024


1. STATUTORY INFORMATION

B C D Partnership Limited is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of twenty years.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

3. EMPLOYEES AND DIRECTORS

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

B C D Partnership Limited (Registered number: NI047882)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 November 2023
and 31 October 2024 400,000
AMORTISATION
At 1 November 2023
and 31 October 2024 400,000
NET BOOK VALUE
At 31 October 2024 -
At 31 October 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 November 2023
and 31 October 2024 65,724
DEPRECIATION
At 1 November 2023 64,899
Charge for year 206
At 31 October 2024 65,105
NET BOOK VALUE
At 31 October 2024 619
At 31 October 2023 825

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/10/24 31/10/23
£    £   
Trade debtors 52,920 74,240
Other debtors 805 805
53,725 75,045

B C D Partnership Limited (Registered number: NI047882)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/10/24 31/10/23
£    £   
Taxation and social security 37,121 58,139
Other creditors 9,430 7,433
46,551 65,572