Company Registration No. 09272057 (England and Wales)
BDI Locum Services Ltd
Filleted accounts
for the year ended 31 March 2025
BDI Locum Services Ltd
Filleted accounts
Contents
BDI Locum Services Ltd
Company Information
for the year ended 31 March 2025
Company Number
09272057 (England and Wales)
Registered Office
26 Stoughton Drive North
Leicester
LE5 5UB
Accountants
YP Finance
Hawthorne House
17A Hawthorne Drive
Leicester
Leicestershire
LE5 6DL
BDI Locum Services Ltd
Statement of financial position
as at 31 March 2025
Tangible assets
29,497
19,424
Investment property
664,064
407,033
Cash at bank and in hand
72,397
83,799
Creditors: amounts falling due within one year
(487,190)
(326,543)
Net current liabilities
(398,219)
(226,170)
Net assets
295,342
200,287
Called up share capital
100
100
Profit and loss account
295,242
200,187
Shareholders' funds
295,342
200,287
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 1 January 2026 and were signed on its behalf by
Badar Munir Din
Director
Company Registration No. 09272057
BDI Locum Services Ltd
Notes to the Accounts
for the year ended 31 March 2025
BDI Locum Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 09272057. The registered office is 26 Stoughton Drive North, Leicester, LE5 5UB.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% Straight Line
Fixtures & fittings
25% Reducing Balance
Computer equipment
33% Straight Line
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
BDI Locum Services Ltd
Notes to the Accounts
for the year ended 31 March 2025
4
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2024
10,935
19,772
2,440
33,147
Additions
17,248
-
5,471
22,719
At 31 March 2025
28,183
19,772
7,911
55,866
At 1 April 2024
5,468
7,442
813
13,723
Charge for the year
7,046
2,963
2,637
12,646
At 31 March 2025
12,514
10,405
3,450
26,369
At 31 March 2025
15,669
9,367
4,461
29,497
At 31 March 2024
5,467
12,330
1,627
19,424
Fair value at 1 April 2024
407,033
Amounts falling due within one year
7
Investments held as current assets
2025
2024
Unlisted investments
9,160
9,160
8
Creditors: amounts falling due within one year
2025
2024
Amounts owed to group undertakings and other participating interests
341,128
229,277
Taxes and social security
38,814
32,207
Other creditors
106,323
64,134
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
BDI Locum Services Ltd
Notes to the Accounts
for the year ended 31 March 2025
10
Average number of employees
During the year the average number of employees was 2 (2024: 2).