B D G Design (South) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 2870675

B D G Design (South) Limited

Filleted Unaudited Financial Statements

30 September 2025

B D G Design (South) Limited

Statement of Financial Position

30 September 2025

	2025		2024
Note	£	£	£

Fixed Assets

Intangible assets	5	1	1
Tangible assets	6	128	–
		----	----
		129	1

Current Assets

Stocks		24,938	21,500
Debtors	7	221,578	232,042
Cash at bank and in hand		79,608	33,391
		----------	----------
		326,124	286,933

Creditors: amounts falling due within one year	8	56,970		106,456
		----------		----------
Net Current Assets			269,154	180,477
			----------	----------
Total Assets Less Current Liabilities			269,283	180,478
			----------	----------
Net Assets			269,283	180,478
			----------	----------

Capital and Reserves

Called up share capital	67	67
Other reserves	33	33
Profit and loss account	269,183	180,378
	----------	----------
Shareholders Funds	269,283	180,478
	----------	----------

These financial statements have been prepared and delivered 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'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30th September 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

B D G Design (South) Limited

Statement of Financial Position (continued)

30 September 2025

These financial statements were approved by the board of directors and authorised for issue on 1 December 2025 , and are signed on behalf of the board by:

G. V. Bayliss
Director

Company registration number: 2870675

B D G Design (South) Limited

Notes to the Financial Statements

Year Ended 30th September 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 Middleborough House, 16 Middleborough, Colchester, CO1 1QT, Essex.

2. Statement of Compliance

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

Revenue Recognition

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.

Tangible Assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Computer equipment	-	33% straight line
Fixture, fittings and equipment	-	25% straight line

Impairment of Fixed Assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

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 are 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.

Defined Contribution Plans

The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are charged to the profit and loss account in the year they are payable.

4. Employee Numbers

The average number of persons employed by the company during the year amounted to 12 (2024: 12 ).

5. Intangible Assets

	Goodwill
	£
Cost
At 1st October 2024 and 30th September 2025	1
	----
Amortisation
At 1st October 2024 and 30th September 2025	–
	----
Carrying amount
At 30th September 2025	1
	----
At 30th September 2024	1
	----

6. Tangible Assets

	Computer equipment	Fixtures, fittings and equipment	Total
	£	£	£
Cost
At 1st October 2024	250,317	52,229	302,546
Additions	191	–	191
	----------	---------	----------
At 30th September 2025	250,508	52,229	302,737
	----------	---------	----------
Depreciation
At 1st October 2024	250,317	52,229	302,546
Charge for the year	63	–	63
	----------	---------	----------
At 30th September 2025	250,380	52,229	302,609
	----------	---------	----------
Carrying amount
At 30th September 2025	128	–	128
	----------	---------	----------
At 30th September 2024	–	–	–
	----------	---------	----------

7. Debtors

	2025	2024
	£	£
Trade debtors	152,819	183,850
Amounts owed by group undertakings and undertakings in which the company has a participating interest	55,000	–
Other debtors	13,759	48,192
	----------	----------
	221,578	232,042
	----------	----------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	7,770	36,998
Social security and other taxes	42,600	56,258
Other creditors	6,600	13,200
	---------	----------
	56,970	106,456
	---------	----------