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Registered Number: 01459331
England and Wales

 

 

 

B.D. TOWNSEND LIMITED



Abridged Accounts
 


Period of accounts

Start date: 01 January 2024

End date: 31 December 2024

B.D. Townsend Limited
Contents Page
For the year ended 31 December 2024
 
 		 Notes
 		 2024
£		   2023
£
Fixed assets      
Tangible fixed assets 3 1,623,400    1,623,400 
1,623,400    1,623,400 
Current assets      
Debtors: amounts falling due within one year 0    3,312 
Cash at bank and in hand 17,129    38,596 
17,129    41,908 
Creditors: amount falling due within one year (333,558)   (349,370)
Net current assets (316,429)   (307,462)
 
Total assets less current liabilities 1,306,971    1,315,938 
Provisions for liabilities (239,559)   (239,559)
Net assets 1,067,412    1,076,379 
 

Capital and reserves 		     
Called up share capital 100    100 
Revaluation Reserves 776,169    776,169 
Profit and loss account 291,143    300,110 
Shareholders' funds 1,067,412    1,076,379 
 


For the year ended 31 December 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 09 September 2025 and were signed on its behalf by:


-------------------------------
Brian Townsend
Director
1
General Information
B.D. Townsend Limited is a private company, limited by shares, registered in England and Wales, registration number 01459331, registration address 6 Pinewood Grove, New Haw, Addlestone, Surrey, KT15 3BY.

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.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable 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 capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

 Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
2.

Average number of employees

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

Tangible fixed assets

Cost or valuation Investment properties   Total
  £   £
At 01 January 2024 1,623,400    1,623,400 
Additions -    - 
Disposals -    - 
At 31 December 2024 1,623,400    1,623,400 
Depreciation
At 01 January 2024 -    - 
Charge for year -    - 
On disposals -    - 
At 31 December 2024 -    - 
Net book values
Closing balance as at 31 December 2024 1,623,400    1,623,400 
Opening balance as at 01 January 2024 1,623,400    1,623,400 


4.

Investment Property Revaluation

The historical cost of the investment is £665,166 (2023: £665,166). No depreciation has been charged on the property.  The investment property was valued on an open market basis on 31 December 2017 by various parties, including RICS registered valuers who valued the commercial properties, and other letting agents with knowledge of the residential properties.

The directors consider that the valuation has not significantly altered since 31/12/2017, and it is appropriate to continue to use this valuation.
2