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B D CHEM LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024






B D CHEM LIMITED (REGISTERED NUMBER: 05241892)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


B D CHEM LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2024







DIRECTOR: Mr B Patel





REGISTERED OFFICE: 222 Coldharbour Lane
London
SW9 8SA





REGISTERED NUMBER: 05241892 (England and Wales)





ACCOUNTANTS: Akshar & Company
Chartered Accountants
221 Kenton Lane
Harrow
Middlesex
HA3 8RP

B D CHEM LIMITED (REGISTERED NUMBER: 05241892)

BALANCE SHEET
30 NOVEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 12,249
Tangible assets 5 248,301 248,573
248,301 260,822

CURRENT ASSETS
Stocks 33,545 29,575
Debtors 6 1,265,789 1,169,199
Cash at bank and in hand 161,834 183,566
1,461,168 1,382,340
CREDITORS
Amounts falling due within one year 7 644,884 626,205
NET CURRENT ASSETS 816,284 756,135
TOTAL ASSETS LESS CURRENT LIABILITIES 1,064,585 1,016,957

CREDITORS
Amounts falling due after more than one year 8 347,962 362,427
NET ASSETS 716,623 654,530

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 716,523 654,430
SHAREHOLDERS' FUNDS 716,623 654,530

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 D CHEM LIMITED (REGISTERED NUMBER: 05241892)

BALANCE SHEET - continued
30 NOVEMBER 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 director and authorised for issue on 22 August 2025 and were signed by:





Mr B Patel - Director


B D CHEM LIMITED (REGISTERED NUMBER: 05241892)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1. STATUTORY INFORMATION

B D Chem Limited is a private company, limited by shares , registered in England and Wales. 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 2004, 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.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


B D CHEM LIMITED (REGISTERED NUMBER: 05241892)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024

2. ACCOUNTING POLICIES - continued
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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2023 - 13 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2023
and 30 November 2024 244,999
AMORTISATION
At 1 December 2023 232,750
Amortisation for year 12,249
At 30 November 2024 244,999
NET BOOK VALUE
At 30 November 2024 -
At 30 November 2023 12,249

B D CHEM LIMITED (REGISTERED NUMBER: 05241892)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024

5. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and
leasehold machinery fittings
£    £    £   
COST
At 1 December 2023 1 153,411 202,029
Additions - - -
At 30 November 2024 1 153,411 202,029
DEPRECIATION
At 1 December 2023 - 77,445 152,217
Charge for year - 18,992 12,453
At 30 November 2024 - 96,437 164,670
NET BOOK VALUE
At 30 November 2024 1 56,974 37,359
At 30 November 2023 1 75,966 49,812

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 December 2023 185,638 8,132 549,211
Additions 82,495 - 82,495
At 30 November 2024 268,133 8,132 631,706
DEPRECIATION
At 1 December 2023 65,003 5,973 300,638
Charge for year 50,782 540 82,767
At 30 November 2024 115,785 6,513 383,405
NET BOOK VALUE
At 30 November 2024 152,348 1,619 248,301
At 30 November 2023 120,635 2,159 248,573

B D CHEM LIMITED (REGISTERED NUMBER: 05241892)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 254,915 290,643
Other debtors 752,476 754,254
Directors' current accounts 200,728 65,236
VAT 57,670 58,566
Prepayments - 500
1,265,789 1,169,199

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 53,848 92,248
Hire purchase contracts 49,211 43,692
Trade creditors 229,654 238,124
Taxation and social security 26,583 25,482
Other creditors 285,588 226,659
644,884 626,205

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 235,698 238,256
Hire purchase contracts 112,264 124,171
347,962 362,427