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Registered number: 03078921
THE BUILDING DESIGN TEAM LIMITED
Unaudited Financial Statements
For The Year Ended 31 October 2024
Lewis's
Windsor House
44 High Road, Balby
Doncaster
South Yorkshire
DN4 0PL
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03078921
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,475 1,461
Investment Properties 5 210,544 210,544
212,019 212,005
CURRENT ASSETS
Debtors 6 224 224
Cash at bank and in hand 3,262 2,540
3,486 2,764
Creditors: Amounts Falling Due Within One Year 7 (23,050 ) (8,964 )
NET CURRENT ASSETS (LIABILITIES) (19,564 ) (6,200 )
TOTAL ASSETS LESS CURRENT LIABILITIES 192,455 205,805
Creditors: Amounts Falling Due After More Than One Year 8 (156,941 ) (176,647 )
NET ASSETS 35,514 29,158
CAPITAL AND RESERVES
Called up share capital 10 1,000 1,000
Profit and Loss Account 34,514 28,158
SHAREHOLDERS' FUNDS 35,514 29,158
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Page 2
For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Andrew Raddings
Director
21/07/2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
THE BUILDING DESIGN TEAM LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 03078921 . The registered office is Allendale, Ben Rhydding Drive, Ilkley, LS29 8BG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts. 
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% reducing balance
Computer Equipment 33% on cost
2.4. Investment Properties
All investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined contribution pension scheme. Contributions are charged to the Profit and Loss Account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
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4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 November 2023 14,463 16,207 30,670
Additions 468 - 468
As at 31 October 2024 14,931 16,207 31,138
Depreciation
As at 1 November 2023 14,219 14,990 29,209
Provided during the period 48 406 454
As at 31 October 2024 14,267 15,396 29,663
Net Book Value
As at 31 October 2024 664 811 1,475
As at 1 November 2023 244 1,217 1,461
5. Investment Property
2024
£
Fair Value
As at 1 November 2023 and 31 October 2024 210,544
6. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 224 224
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other loans 12,000 4,167
Corporation tax 1,418 914
Other creditors 1,391 577
Accruals and deferred income 3,200 -
Director's loan account 5,041 3,306
23,050 8,964
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other loans 48,000 10,420
Other loans more 5yrs instal 108,941 166,227
156,941 176,647
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9. Secured Creditors
The Building Design Team Limited Retirement Benefits Scheme holds a charge over the investment property owned by the company.
Of the creditors, the following amounts are secured:
2024 2023
£ £
Bank loans and overdrafts 168,941 180,814
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,000 1,000
11. Dividends
2024 2023
£ £
On equity shares:
Interim dividend paid - 2,000
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