BD Managing Ltd - Filleted accounts

Registered number

15636751

BD Managing Ltd

Filleted Accounts

30 April 2025

BD Managing Ltd
Registered number:		15636751
Balance Sheet
as at 30 April 2025

Notes			2025
£
Fixed assets
Intangible assets	3		485,031

Current assets
Cash at bank and in hand		15,724

Creditors: amounts falling due within one year		(497,960)

Net current liabilities			(482,236)

Net assets			2,795

Capital and reserves
Called up share capital			100
Profit and loss account			2,695

Shareholders' funds			2,795

The director is 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 director acknowledges his 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.




M S Dhaliwal
Director
Approved by the board on 9 January 2026

BD Managing Ltd
Notes to the Accounts
for the period from 11 April 2024 to 30 April 2025


1	Accounting policies

	Basis of preparation
	The 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 represents rent receivable from the investment properties.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 5 years

	Investment property
	Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss. No depreciation is charged on investment properties.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	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
Number

	Average number of persons employed by the company		0


3	Investment property			£

	Fair value
	Additions			485,031
	At 30 April 2025			485,031

	Net book value
	At 30 April 2025			485,031


	Creditors: amounts falling due within one year		2025
£

	Taxation and social security costs		632
	Other creditors		497,328
			497,960





	Other information

	BD Managing Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	21 Windsor Road
	Gravesend
	Kent
	DA12 5BW