REGISTERED NUMBER: 09215025 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

BUSINESS DIRECT ONLINE LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr F J A Richards

Mr D J A Hope

REGISTERED OFFICE:

7 St George's Park

Kirkham

Preston

Lancashire

PR4 2EF

REGISTERED NUMBER:

09215025 (England and Wales)

BANKERS:

HSBC Bank plc

Blackpool Oxford Square

1 Newhouse Road

Blackpool

FY4 4YH

FIXED ASSETS

Tangible assets

4

95,219

47,704

CURRENT ASSETS

Debtors

265,089

298,737

Cash at bank and in hand

1,756

7,680

266,845

306,417

CREDITORS

Amounts falling due within one year

227,129

235,451

NET CURRENT ASSETS

39,716

70,966

TOTAL ASSETS LESS CURRENT LIABILITIES

134,935

118,670

CREDITORS

Amounts falling due after more than one year

55,203

38,874

NET ASSETS

79,732

79,796

CAPITAL AND RESERVES

Called up share capital

6

10

10

Retained earnings

79,722

79,786

SHAREHOLDERS' FUNDS

79,732

79,796

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 June 2026 and were signed on its behalf by:

Mr D J A Hope - Director

Mr F J A Richards - Director

1.	STATUTORY INFORMATION

Business Direct Online 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents net invoiced sales of services, excluding VAT.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

33% on cost

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 22 (2024 - 22 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 October 2024

133,679

Additions

64,178

At 30 September 2025

197,857

DEPRECIATION

At 1 October 2024

85,975

Charge for year

16,663

At 30 September 2025

102,638

NET BOOK VALUE

At 30 September 2025

95,219

At 30 September 2024

47,704

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1 October 2024

44,000

Additions

52,041

At 30 September 2025

96,041

DEPRECIATION

At 1 October 2024

1,467

Charge for year

9,655

At 30 September 2025

11,122

NET BOOK VALUE

At 30 September 2025

84,919

At 30 September 2024

42,533

5.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.25

30.9.24

£

£

Hire purchase contracts

68,057

35,237

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

4

A Ordinary

£1

4

4

2

B Ordinary

£1

2

2

1

C Ordinary

£1

1

1

1

D Ordinary

£1

1

1

1

E Ordinary

£1

1

1

1

F Ordinary

£1

1

1

10

10

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2025 and 30 September 2024:

30.9.25

30.9.24

£

£

Mr D J A Hope

Balance outstanding at start of year

167,976

161,511

Amounts advanced

126,866

167,976

Amounts repaid

(167,976

)

(161,511

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

126,866

167,976

Mr F J A Richards

Balance outstanding at start of year

118,452

144,783

Amounts advanced

126,866

118,452

Amounts repaid

(118,452

)

(144,783

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

126,866

118,452

During the financial year the directors were charged £7,982 (2024: £6,594) interest on the loans which are unsecured and repayable on demand.