Company Registration No. 13040401 (England and Wales)
BDJNZ LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 NOVEMBER 2024
PAGES FOR FILING WITH REGISTRAR
Vivian House
Newham Road
Truro
Cornwall
United Kingdom
TR1 2DP
BDJNZ LIMITED
CONTENTS
Page
Company information
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
BDJNZ LIMITED
BALANCE SHEET
AS AT
30 NOVEMBER 2024
30 November 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
3
3,847
3,468
Current assets
Stocks
5,270
-
Debtors
4
14,230
12,568
Cash at bank and in hand
2,221
6,482
21,721
19,050
Creditors: amounts falling due within one year
5
(24,465)
(20,662)
Net current liabilities
(2,744)
(1,612)
Total assets less current liabilities
1,103
1,856
Provisions for liabilities
(962)
(867)
Net assets
141
989
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
139
987
Total equity
141
989

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

BDJNZ LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 NOVEMBER 2024
30 November 2024
- 2 -
The financial statements were approved and signed by the director and authorised for issue on 4 November 2025
Mr B Jack
Director
Company registration number 13040401 (England and Wales)
BDJNZ LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024
- 3 -
1
Accounting policies
Company information

BDJNZ Limited is a private company limited by shares incorporated in England and Wales. The registered office is Vivian House, Newham Road, Truro, Cornwall, United Kingdom, TR1 2DP.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

The company has net current assets at 30 November 2024. In the opinion of the Director, the company is a going concern as all debts will be settled as they fall due, underpinned by the cash generative nature of the company. The accounts are therefore prepared on a going concern basis.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue is recognised to turnover with reference to underlying stage of completion of the contracts with customers.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
20% on cost
Fixtures and fittings
20% on cost
Computers
33% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

BDJNZ LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
1
Accounting policies
(Continued)
- 4 -
1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

BDJNZ LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
- 5 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
1
2
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 December 2023
7,922
Additions
2,605
At 30 November 2024
10,527
Depreciation and impairment
At 1 December 2023
4,454
Depreciation charged in the year
2,226
At 30 November 2024
6,680
Carrying amount
At 30 November 2024
3,847
At 30 November 2023
3,468
4
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
4,499
7,135
Other debtors
9,731
5,433
14,230
12,568
BDJNZ LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
- 6 -
5
Creditors: amounts falling due within one year
2024
2023
£
£
Bank loans
5,605
-
0
Trade creditors
258
-
0
Taxation and social security
17,126
19,487
Other creditors
1,476
1,175
24,465
20,662
6
Related party transactions

As at 30 November 2024 the Director owed the company £8,400 (2023: T he company was owed £2.).

The loan is interest free and repayable on demand.

2024-11-30 2023-12-01 false false false 04 November 2025 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr Benjamin Jack 13040401 2023-12-01 2024-11-30 13040401 2024-11-30 13040401 2023-11-30 13040401 core:OtherPropertyPlantEquipment 2024-11-30 13040401 core:OtherPropertyPlantEquipment 2023-11-30 13040401 core:CurrentFinancialInstruments core:WithinOneYear 2024-11-30 13040401 core:CurrentFinancialInstruments core:WithinOneYear 2023-11-30 13040401 core:CurrentFinancialInstruments 2024-11-30 13040401 core:CurrentFinancialInstruments 2023-11-30 13040401 core:ShareCapital 2024-11-30 13040401 core:ShareCapital 2023-11-30 13040401 core:RetainedEarningsAccumulatedLosses 2024-11-30 13040401 core:RetainedEarningsAccumulatedLosses 2023-11-30 13040401 bus:Director1 2023-12-01 2024-11-30 13040401 core:PlantMachinery 2023-12-01 2024-11-30 13040401 core:FurnitureFittings 2023-12-01 2024-11-30 13040401 core:ComputerEquipment 2023-12-01 2024-11-30 13040401 2022-12-01 2023-11-30 13040401 core:OtherPropertyPlantEquipment 2023-11-30 13040401 core:OtherPropertyPlantEquipment 2023-12-01 2024-11-30 13040401 bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 13040401 bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 13040401 bus:FRS102 2023-12-01 2024-11-30 13040401 bus:AuditExemptWithAccountantsReport 2023-12-01 2024-11-30 13040401 bus:FullAccounts 2023-12-01 2024-11-30 xbrli:pure xbrli:shares iso4217:GBP