BD Fabrications Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07608345

BD Fabrications Ltd

Filleted Unaudited Financial Statements

30 April 2025

BD Fabrications Ltd

Statement of Financial Position

30 April 2025

	2025		2024
Note	£	£	£

Fixed assets

Intangible assets	5	1,563	1,563
Tangible assets	6	196,444	192,858
		---------	---------
		198,007	194,421

Current assets

Stocks		283,462	489,559
Debtors	7	900,437	851,292
Cash at bank and in hand		161,596	102,675
		------------	------------
		1,345,495	1,443,526

Creditors: amounts falling due within one year	8	474,816		586,869
		------------		------------
Net current assets			870,679	856,657
			------------	------------
Total assets less current liabilities			1,068,686	1,051,078

Creditors: amounts falling due after more than one year	9	–	24,624
		------------	------------
Net assets		1,068,686	1,026,454
		------------	------------

Capital and reserves

Called up share capital	300	300
Profit and loss account	1,068,386	1,026,154
	------------	------------
Shareholders funds	1,068,686	1,026,454
	------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

BD Fabrications Ltd

Statement of Financial Position (continued)

30 April 2025

These financial statements were approved by the board of directors and authorised for issue on 6 October 2025 , and are signed on behalf of the board by:

Mrs L Donkin

Director

Company registration number: 07608345

BD Fabrications Ltd

Notes to the Financial Statements

Year ended 30 April 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 7 Moorhead Lane, Shipley, West Yorkshire, BD18 4JH, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	20% reducing balance
Fixtures and fittings	-	20% reducing balance
Motor vehicles	-	20% reducing balance
Equipment	-	20% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 27 (2024: 27 ).

5. Intangible assets

	Patents, trademarks and licences
	£
Cost
At 1 May 2024 and 30 April 2025	1,563
	-------
Amortisation
At 1 May 2024 and 30 April 2025	–
	-------
Carrying amount
At 30 April 2025	1,563
	-------
At 30 April 2024	1,563
	-------

6. Tangible assets

	Plant and machinery	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£	£
Cost
At 1 May 2024	303,847	21,085	55,551	44,075	424,558
Additions	39,952	9,100	–	–	49,052
	---------	--------	--------	--------	---------
At 30 April 2025	343,799	30,185	55,551	44,075	473,610
	---------	--------	--------	--------	---------
Depreciation
At 1 May 2024	177,662	11,981	25,931	16,126	231,700
Charge for the year	30,894	3,034	5,924	5,614	45,466
	---------	--------	--------	--------	---------
At 30 April 2025	208,556	15,015	31,855	21,740	277,166
	---------	--------	--------	--------	---------
Carrying amount
At 30 April 2025	135,243	15,170	23,696	22,335	196,444
	---------	--------	--------	--------	---------
At 30 April 2024	126,185	9,104	29,620	27,949	192,858
	---------	--------	--------	--------	---------

7. Debtors

	2025	2024
	£	£
Trade debtors	481,315	407,291
Amounts owed by group undertakings and undertakings in which the company has a participating interest	212,338	444,001
Other debtors	206,784	–
	---------	---------
	900,437	851,292
	---------	---------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	366,590	391,884
Corporation tax	26,233	56,539
Social security and other taxes	53,681	64,122
Other creditors	28,312	74,324
	---------	---------
	474,816	586,869
	---------	---------

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	–	24,624
	----	--------