Company registration number 15496080 (England and Wales)
BD STRUCTURES GROUP LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
BD STRUCTURES GROUP LIMITED
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 5
BD STRUCTURES GROUP LIMITED
BALANCE SHEET
AS AT
30 APRIL 2025
30 April 2025
- 1 -
2025
Notes
£
£
Fixed assets
Investments
4
96,750
Current assets
Debtors
5
22,281
Cash at bank and in hand
1,250
23,531
Creditors: amounts falling due within one year
6
(1,200)
Net current assets
22,331
Net assets
119,081
Capital and reserves
Called up share capital
7
18,000
Profit and loss reserves
101,081
Total equity
119,081

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

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

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

The financial statements were approved by the board of directors and authorised for issue on 13 November 2025 and are signed on its behalf by:
Mr C J Heys
Director
Company registration number 15496080 (England and Wales)
BD STRUCTURES GROUP LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 30 APRIL 2025
- 2 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Period ended 30 April 2025:
Profit and total comprehensive income
-
778,549
778,549
Issue of share capital
7
18,000
-
18,000
Dividends
-
(677,468)
(677,468)
Balance at 30 April 2025
18,000
101,081
119,081
BD STRUCTURES GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2025
- 3 -
1
Accounting policies
Company information

BD Structures Group Limited is a private company limited by shares incorporated in England and Wales. The registered office is Westhoughton Industrial Estate, James Street, Westhoughton, Lancashire, BL5 3QR.

1.1
Basis of preparation

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

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Revenue recognition

Revenue comprises dividends received from the company's subsidiary company.

1.3
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.4
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.

1.5
Taxation

The tax expense represents corporation tax currently payable.

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.

BD STRUCTURES GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
- 4 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

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

2025
Number
Total
3
4
Fixed asset investments
2025
£
Shares in group undertakings and participating interests
96,750
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 17 February 2024
-
Additions
96,750
At 30 April 2025
96,750
Carrying amount
At 30 April 2025
96,750
5
Debtors
2025
Amounts falling due within one year:
£
Amounts owed by group undertakings
22,281
BD STRUCTURES GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
- 5 -
6
Creditors: amounts falling due within one year
2025
£
Accruals and deferred income
1,200
7
Called up share capital
2025
2025
Ordinary share capital
Number
£
Issued and fully paid
Ordinary shares of 0.1p each
12,000,000
12,000
Ordinary A shares of 0.1p each
325,000
325
Ordinary B shares of 0.1p each
4,837,500
4,838
Ordinary C shares of 0.1p each
150,000
150
Ordinary D shares of 0.1p each
31,250
31
Ordinary E shares of 0.1p each
31,250
31
Ordinary F shares of 0.1p each
250,000
250
Ordinary G shares of 0.1p each
375,000
375
18,000,000
18,000
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