B.S. DAVISON LIMITED 30/04/2025 iXBRL

Company registration number: 09007306

B.S. DAVISON LIMITED

Unaudited financial statements

30 April 2025

B.S. DAVISON LIMITED

Contents

Directors and other information

Director's report

Accountant's report

Statement of income and retained earnings

Statement of financial position

Notes to the financial statements

B.S. DAVISON LIMITED

Directors and other information


	Director	Mr B.S. Davison


	Company number	09007306


	Registered office	15 Lampits Hill
		Corringham
		Essex
		SS17 9AA


	Business address	Oruba, Great Burches Road
		Thundersley
		Essex
		SS7 3LX


	Accountant	A.W. Fenn & Co
		15 Lampits Hill
		Corringham
		Essex
		SS17 9AA




	Bankers	Santander
		47 East Walk
		Basildon
		Essex

B.S. DAVISON LIMITED

Director's report

Year ended 30th April 2025

The director presents his report and the unaudited financial statements of the company for the year ended 30th April 2025.

Director

The director who served the company during the year was as follows:

Mr B.S. Davison

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 24 October 2025 and signed on behalf of the board by:

Mr B.S. Davison

Director

B.S. DAVISON LIMITED

Report to the director on the preparation of the

unaudited statutory financial statements of B.S. DAVISON LIMITED

Year ended 30th April 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of B.S. DAVISON LIMITED for the year ended 30th April 2025 which comprise the statement of income and retained earnings, statement of financial position and related notes from the company's accounting records and from information and explanations you have given me.

As a practising member of the Association of Chartered Certified Accountants , I am subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.

This report is made solely to the director of B.S. DAVISON LIMITED, as a body, in accordance with the terms of my engagement letter dated 23rd July 2021. My work has been undertaken solely to prepare for your approval the financial statements of B.S. DAVISON LIMITED and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than B.S. DAVISON LIMITED and its director as a body for my work or for this report.

It is your duty to ensure that B.S. DAVISON LIMITED has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of B.S. DAVISON LIMITED. You consider that B.S. DAVISON LIMITED is exempt from the statutory audit requirement for the year.

I have not been instructed to carry out an audit or a review of the financial statements of B.S. DAVISON LIMITED. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.

A.W. Fenn & Co

Chartered Certified Accountants

15 Lampits Hill

Corringham

Essex

SS17 9AA

27th October 2025

B.S. DAVISON LIMITED

Statement of income and retained earnings

Year ended 30th April 2025

		2025	2024
	Note	£	£


Turnover		30,900	54,300
Cost of sales		-	-
Administrative expenses		( 21,696)	( 23,792)
		_______	_______
Operating profit		9,204	30,508

Other interest receivable and similar income		99	92
		_______	_______
Profit before taxation		9,303	30,600

Tax on profit		( 1,749)	( 5,797)
		_______	_______
Profit for the financial year and total comprehensive income		7,554	24,803
		_______	_______

Dividends declared and paid or payable during the year		( 8,600)	( 15,000)

Retained earnings at the start of the year		84,426	74,623
		_______	_______
Retained earnings at the end of the year		83,380	84,426
		_______	_______

All the activities of the company are from continuing operations.

B.S. DAVISON LIMITED

Statement of financial position

30th April 2025

		2025		2024
	Note	£	£	£	£

Current assets
Debtors	5	3,430		10,977
Cash at bank and in hand		82,613		82,852
		_______		_______
		86,043		93,829
Creditors: amounts falling due
within one year	6	( 2,661)		( 9,401)
		_______		_______
Net current assets			83,382		84,428
			_______		_______
Total assets less current liabilities			83,382		84,428

			_______		_______
Net assets			83,382		84,428
			_______		_______

Capital and reserves
Called up share capital			2		2
Profit and loss account			83,380		84,426
			_______		_______
Shareholders funds			83,382		84,428
			_______		_______

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.

Director's 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 director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared 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'.

These financial statements were approved by the board of directors and authorised for issue on 24 October 2025 , and are signed on behalf of the board by:

Mr B.S. Davison

Director

Company registration number: 09007306

B.S. DAVISON LIMITED

Notes to the financial statements

Year ended 30th 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 15 Lampits Hill, Corringham, Essex, SS17 9AA.

2. Statement of compliance

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Debtors

	2025	2024
	£	£
Trade debtors	-	576
Other debtors	3,430	10,401
	_______	_______
	3,430	10,977
	_______	_______

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	-	174
Corporation tax	1,749	5,797
Other creditors	912	3,430
	_______	_______
	2,661	9,401
	_______	_______

7. Related party transactions

The company paid dividends during the year totalling £8,600 (2024 £15,390) the serving director receives dividends. At 30th April 2025 the company owed its director £87. This loan is interest free and repayable upon demand.

8. Controlling party

The company is controlled by its director Mr B.S. Davison .