| BSLD Ltd |
| Registered number: |
04118093 |
| Abridged Balance Sheet |
| as at 31 March 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Current assets |
| Debtors |
|
|
217,012 |
|
|
217,012 |
| Cash at bank and in hand |
|
|
35,269 |
|
|
35,749 |
|
|
|
252,281 |
|
|
252,761 |
|
| Creditors: amounts falling due within one year |
|
|
(187,389) |
|
|
(187,355) |
|
| Net current assets |
|
|
|
64,892 |
|
|
65,406 |
|
| Net assets |
|
|
|
64,892 |
|
|
65,406 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
2 |
|
|
2 |
| Profit and loss account |
|
|
|
64,890 |
|
|
65,404 |
|
| Shareholders' funds |
|
|
|
64,892 |
|
|
65,406 |
|
|
|
|
|
|
|
|
| The directors are 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 directors acknowledge their 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. |
| The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006. |
|
|
|
|
| R. C. ACKLAND |
| Director |
| Approved by the board on 30 December 2025 |
|
| BSLD Ltd |
| Notes to the Abridged Accounts |
| for the year ended 31 March 2025 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The abridged 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 property sales and other property income. Turnover from the sale of property is recognised on completion of the contract for sale. |
|
|
Stocks |
|
Trading property under construction or completed is stated at the lower of cost and net realisable value. Net realisable value is assessed with reference to market prices for similar completed property less estimated costs to complete construction. |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). |
|
|
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. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
0 |
|
0 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Other information |
|
|
BSLD Ltd is a private company limited by shares and incorporated in England. Its registered office is: |
|
21 Weymouth Avenue |
|
Dorchester |
|
Dorset |
|
DT1 1QT |