Registration number: 15745381

BDI Structural Solutions (Midlands) Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

BDI Structural Solutions (Midlands) Ltd

Company Information

Director

Nicholas Forman

Registered office

Stafford Court 145 Washway Road Sale England M33 7PE

Accountants

Bright Partnership Limited Unit 26 Edward Court Broadheath Altrincham England WA14 5GL

BDI Structural Solutions (Midlands) Ltd

(Registration number: 15745381)
Balance Sheet as at 31 May 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	232	-
Current assets
Stocks		373	373
Debtors	5	18,871	7,785
Cash at bank and in hand		11,534	3,173
		30,778	11,331
Creditors: Amounts falling due within one year	6	(28,353)	(9,851)
Net current assets		2,425	1,480
Net assets		2,657	1,480
Capital and reserves
Called up share capital	7	100	100
Retained earnings		2,557	1,380
Shareholders' funds		2,657	1,480

For the financial year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 25 June 2026
 

......................................... Nicholas Forman Director

BDI Structural Solutions (Midlands) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Stafford Court
145 Washway Road
Sale
England
M33 7PE

These financial statements were authorised for issue by the director on 25 June 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements are presented in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

BDI Structural Solutions (Midlands) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

BDI Structural Solutions (Midlands) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 4 (2025 - 2).

BDI Structural Solutions (Midlands) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
Additions	282	282
At 31 May 2026	282	282
Depreciation
Charge for the year	50	50
At 31 May 2026	50	50
Carrying amount
At 31 May 2026	232	232

5

Debtors

Current	2026 £	2025 £
Trade debtors	16,548	7,685
Prepayments	1,935	-
Other debtors	388	100
	18,871	7,785

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	5,461	1,625
Taxation and social security	11,491	7,726
Accruals and deferred income	500	500
Other creditors	10,901	-
	28,353	9,851

Creditors: amounts falling due after more than one year

BDI Structural Solutions (Midlands) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026

2026 £

2025 £

7	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each of £1 each	100	100	100	100