BDL (Staffs) Limited - Period Ending 2026-01-31

Registration number: 04590401

BDL (Staffs) Limited

Formerly Bridgemere Distribution Limited

Directors' Report and Unaudited Financial Statements

for the Year Ended 31 January 2026

BDL (Staffs) Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 10

BDL (Staffs) Limited

Company Information

Director

Mr M B Ayling

Registered office

C/O Howsons
Winton House
Stoke Road
Stoke on Trent
Staffordshire
ST4 2RW

Accountants

Howsons (Stoke) Limited
Chartered AccountantsWinton House
Stoke Road
Stoke on Trent
Staffordshire
ST4 2RW

BDL (Staffs) Limited

(Registration number: 04590401)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	480,255	428,023
Current assets
Stocks	5	8,115	8,115
Debtors	6	1,631,089	1,156,984
Cash at bank and in hand		3,302	90,982
		1,642,506	1,256,081
Creditors: Amounts falling due within one year	7	(1,408,731)	(1,460,565)
Net current assets/(liabilities)		233,775	(204,484)
Total assets less current liabilities		714,030	223,539
Creditors: Amounts falling due after more than one year	7	(55,637)	(78,473)
Provisions for liabilities		(48,678)	(48,678)
Net assets		609,715	96,388
Capital and reserves
Called up share capital	8	50,100	50,100
Retained earnings		559,615	46,288
Shareholders' funds		609,715	96,388

For the financial year ending 31 January 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 his 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 17 July 2026

BDL (Staffs) Limited

(Registration number: 04590401)
Balance Sheet as at 31 January 2026

.........................................
Mr M B Ayling
Director

BDL (Staffs) Limited

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

1	General information

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

The company was formerly known as Bridgemere Distribution Limited.

The address of its registered office is:
C/O Howsons
Winton House
Stoke Road
Stoke on Trent
Staffordshire
ST4 2RW

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

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

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.

The company's presentational currency is pound sterling (£). The accounts are rounded to the nearest whole pound.

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.

BDL (Staffs) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 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.

BDL (Staffs) Limited

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

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:

Asset class	Depreciation method and rate
Plant and Machinery	25% straight line
Fixtures & Fittings	25% straight line
Motor Vehicles	10% straight line
Computer Equipment	25% straight line
Leasehold improvements	5% straight line

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

BDL (Staffs) Limited

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

Financial instruments

Classification
Basic financial assets, including trade and other debtors, cash and bank balances, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Such assets are subsequently carried at amortised cost using the effective interest method.
Basic financial liabilities, including trade and other trade creditors, bank and other loans, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Recognition and measurement
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit and loss.

Impairment
If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised in the profit or loss.

Financial assets are derecognised when a) the contractual rights to the cash flows from the asset expire or are settled, or b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 37 (2025 - 31).

BDL (Staffs) Limited

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

4	Tangible assets

Land and buildings
£

Furniture, fittings and equipment
£

Motor vehicles
£

Other property, plant and equipment
£

Office equipment
£

Total
£

Cost or valuation

At 1 February 2025

28,973

12,554

599,741

74,011

26,258

741,537

Additions

-

672

101,776

16,975

11,499

130,922

Disposals

-

-

(17,300)

(14,500)

-

(31,800)

At 31 January 2026

28,973

13,226

684,217

76,486

37,757

840,659

Depreciation

At 1 February 2025

4,902

11,600

226,957

45,601

24,454

313,514

Charge for the year

1,448

788

58,485

15,334

2,635

78,690

Eliminated on disposal

-

-

(17,300)

(14,500)

-

(31,800)

At 31 January 2026

6,350

12,388

268,142

46,435

27,089

360,404

Carrying amount

At 31 January 2026

22,623

838

416,075

30,051

10,668

480,255

At 31 January 2025

24,071

954

372,784

28,410

1,804

428,023

Included within the net book value of land and buildings above is £22,622 (2025 - £24,072) in respect of long leasehold land and buildings.

Page 8

BDL (Staffs) Limited

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

Stocks

	2026 £	2025 £
Other inventories	8,115	8,115

Debtors

	Note	2026 £	2025 £
Trade debtors		803,781	959,008
Amounts owed by group undertakings and undertakings in which the company has a participating interest		710,490	-
Prepayments		5,689	33,501
Other debtors		111,129	164,475
		1,631,089	1,156,984

BDL (Staffs) Limited

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

Creditors

	Note	2026 £	2025 £
Due within one year
Bank loans and overdrafts		77,705	82,053
Trade creditors		376,368	352,894
Taxation and social security		173,168	186,721
Other creditors		493,584	565,897
Other borrowings		187,504	273,000
Directors' loan account		100,402	-
		1,408,731	1,460,565
Due after one year
Loans and borrowings		55,637	78,473

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary A Shares of £1 each	100	100	100	100
Ordinary B shares of £1 each	50,000	50,000	50,000	50,000
	50,100	50,100	50,100	50,100

9	Going Concern

After two or three very tough years the company has seen increased revenues and profitability and the Directors' forecast to continue to do so for the foreseeable future. The Directors', as in the past, will continue to support the company for the foreseeable future and as such, these financial statements have been prepared on the going concern basis.

	Land and buildings £	Furniture, fittings and equipment £	Motor vehicles £	Other property, plant and equipment £	Office equipment £	Total £
Cost or valuation
At 1 February 2025	28,973	12,554	599,741	74,011	26,258	741,537
Additions	-	672	101,776	16,975	11,499	130,922
Disposals	-	-	(17,300)	(14,500)	-	(31,800)
At 31 January 2026	28,973	13,226	684,217	76,486	37,757	840,659
Depreciation
At 1 February 2025	4,902	11,600	226,957	45,601	24,454	313,514
Charge for the year	1,448	788	58,485	15,334	2,635	78,690
Eliminated on disposal	-	-	(17,300)	(14,500)	-	(31,800)
At 31 January 2026	6,350	12,388	268,142	46,435	27,089	360,404
Carrying amount
At 31 January 2026	22,623	838	416,075	30,051	10,668	480,255
At 31 January 2025	24,071	954	372,784	28,410	1,804	428,023