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Registered number: 06972083
Building Design Studio Ltd
Financial Statements
For The Year Ended 30 March 2025
Affinity Associates (AU) Limited
Suite A, First Floor, Unit 1
Eurogate Business Park, Trinity Road
Ashford
Kent
TN24 8XW
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 06972083
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 53,162 9,880
53,162 9,880
CURRENT ASSETS
Debtors 5 605,125 842,351
Cash at bank and in hand 9,129 31,884
614,254 874,235
Creditors: Amounts Falling Due Within One Year 6 (219,074 ) (336,849 )
NET CURRENT ASSETS (LIABILITIES) 395,180 537,386
TOTAL ASSETS LESS CURRENT LIABILITIES 448,342 547,266
Creditors: Amounts Falling Due After More Than One Year 7 (1,667 ) (30,753 )
NET ASSETS 446,675 516,513
CAPITAL AND RESERVES
Called up share capital 8 22 22
Income Statement 446,653 516,491
SHAREHOLDERS' FUNDS 446,675 516,513
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For the year ending 30 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr L Hutchinson
Director
28 November 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Building Design Studio Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06972083 . The registered office is C/O Affinity Associates (AU), Eurogate Business Park, Unit 1, Ashford, Kent, TN24 8XW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% reducing balance
Fixtures & Fittings 15% reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 31 March 2024 16,940 14,139 31,079
Additions 5,018 47,644 52,662
As at 30 March 2025 21,958 61,783 83,741
Depreciation
As at 31 March 2024 10,812 10,387 21,199
Provided during the period 1,671 7,709 9,380
As at 30 March 2025 12,483 18,096 30,579
Net Book Value
As at 30 March 2025 9,475 43,687 53,162
As at 31 March 2024 6,128 3,752 9,880
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 80,543 97,485
Amounts owed by participating interests 517,036 736,373
Other debtors 7,546 8,493
605,125 842,351
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 3,753 8,806
Other loans 32,333 40,000
Other creditors 27,377 98,075
Taxation and social security 155,611 189,968
219,074 336,849
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 3,753
Other loans 1,667 27,000
1,667 30,753
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 22 22
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9. Related Party Transactions
At the balance sheet date the company was owed £488,615 (2024 - £707,953) from Aveeno Homes Ltd.
Mr L Hutchinson is a director and has a significant interest in the above named companies.
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