REGISTERED NUMBER: 06593645 (England and Wales)

Financial Statements

for the Year Ended 31 March 2025

for

BDV Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

L Fiori

REGISTERED OFFICE:

First Avenue

Flixborough Industrial Estate

Flixborough

DN15 8SE

REGISTERED NUMBER:

06593645 (England and Wales)

ACCOUNTANTS:

Nicholsons

Chartered Accountants

Newland House

The Point

Weaver Road

LINCOLN

Lincolnshire

LN6 3QN

FIXED ASSETS

Tangible assets

4

1,152,673

1,334,039

CURRENT ASSETS

Stocks

10,000

10,000

Debtors

3,957

10,156

Cash at bank

205,724

241,197

219,681

261,353

CREDITORS

Amounts falling due within one year

777,829

840,887

NET CURRENT LIABILITIES

(558,148

)

(579,534

)

TOTAL ASSETS LESS CURRENT LIABILITIES

594,525

754,505

CREDITORS

Amounts falling due after more than one year

59,381

196,713

NET ASSETS

535,144

557,792

CAPITAL AND RESERVES

Called up share capital

105

105

Retained earnings

535,039

557,687

535,144

557,792

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 December 2025 and were signed by:

L Fiori - Director

1.	STATUTORY INFORMATION

BDV Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

1,940,833

Additions

11,264

At 31 March 2025

1,952,097

DEPRECIATION

At 1 April 2024

606,794

Charge for year

192,630

At 31 March 2025

799,424

NET BOOK VALUE

At 31 March 2025

1,152,673

At 31 March 2024

1,334,039

5.	LEASING AGREEMENTS

Not included in Creditors is an operating lease with an outstanding commitment of £3,420 (2024: £23,940), costs are recognised on a straight line basis over the length of the commitment.

6.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase agreements

204,361

418,645

Included in creditors are amounts due for hire purchase agreements. These are secured on the assets to which they relate.