BSD Construction Limited - Filleted accounts

Registered number

04147112

BSD Construction Limited

Filleted Accounts

31 January 2025

BSD Construction Limited
Registered number:		04147112
Director's Report

The director presents his report and accounts for the year ended 31 January 2025.

Principal activities
The company's principal activity during the year continued to be that of building and joinery contractors. During the year the company aslo started the development of Shepherds Huts for rental.

Directors
The following persons served as directors during the year:

	S C Bates

Small company provisions
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.

This report was approved by the board on 1 December 2025 and signed on its behalf.





S C Bates
Director

BSD Construction Limited
Accountants' Report


Accountants' report to the director of
BSD Construction Limited

You consider that the company is exempt from an audit for the year ended 31 January 2025. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

Parkin Business Services Limited


2 Shepherds Lea
Beverley
East Yorkshire
HU17 8UU

1 December 2025

BSD Construction Limited
Profit and Loss Account
for the year ended 31 January 2025


	2025		2024
£		£

Turnover	69,763		53,776

Cost of sales	(25,438)		(31,251)

Gross profit	44,325		22,525

Administrative expenses	(27,940)		(26,472)

Operating profit/(loss)	16,385		(3,947)

Interest payable	(472)		(737)

Profit/(loss) on ordinary activities before taxation	15,913		(4,684)

Tax on profit/(loss) on ordinary activities	(3,242)		691

Profit/(loss) for the financial year	12,671		(3,993)

BSD Construction Limited
Registered number:		04147112
Balance Sheet
as at 31 January 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		108,171			51,001

Current assets
Stocks		50,795			32,445
Cash at bank and in hand		-			51,565
		50,795			84,010

Creditors: amounts falling due within one year	4	(123,377)			(101,158)

Net current liabilities			(72,582)			(17,148)

Total assets less current liabilities			35,589			33,853

Creditors: amounts falling due after more than one year	5		(3,840)			(14,017)

Provisions for liabilities			(4,718)			(1,476)


Net assets			27,031			18,360

Capital and reserves
Called up share capital			10,000			10,000
Profit and loss account			17,031			8,360

Shareholders' funds			27,031			18,360

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



S C Bates
Director
Approved by the board on 1 December 2025

BSD Construction Limited
Statement of Changes in Equity
for the year ended 31 January 2025

Share		Share		Re-		Profit		Total
capital		premium		valuation		and loss
reserve						account
£		£		£		£		£

At 1 February 2023	10,000		-		-		16,853		26,853

Loss for the financial year							(3,993)		(3,993)

Dividends							(4,500)		(4,500)

At 31 January 2024	10,000		-		-		8,360		18,360



At 1 February 2024	10,000		-		-		8,360		18,360

Profit for the financial year							12,671		12,671

Dividends							(4,000)		(4,000)

At 31 January 2025	10,000		-		-		17,031		27,031

BSD Construction Limited
Notes to the Accounts
for the year ended 31 January 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings			over the lease term
	Plant and machinery			over 10 years
	Motor vehicles			25% on written down value

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					1		1


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 February 2024	57,500		44,062		9,876		111,438
	Additions	-		60,200		-		60,200
	At 31 January 2025	57,500		104,262		9,876		171,638

	Depreciation
	At 1 February 2024	14,270		36,847		9,320		60,437
	Charge for the year	1,150		1,741		139		3,030
	At 31 January 2025	15,420		38,588		9,459		63,467

	Net book value
	At 31 January 2025	42,080		65,674		417		108,171
	At 31 January 2024	43,230		7,215		556		51,001


4	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					37,888		38,873
	Trade creditors					8,307		4,927
	Corporation tax					51,173		52,695
	Other taxes and social security costs					4,850		3,638
	Other creditors					21,159		1,025
						123,377		101,158


5	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					3,840		14,017


6	Other information

	BSD Construction Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Brough House
	Beeford Road
	Skipsea Brough
	East Yorkshire
	YO25 8TH