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Company registration number:
10422497
B D Architectural Limited
Unaudited Filleted Financial Statements for the year ended
31 January 2026
B D Architectural Limited
Statement of Financial Position
31 January 2026

|  | 2026 | 2025
--- | --- | --- | ---
| Note | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 5 | 1,077 |  | 1,385 |
Current assets |  |  |  |  |
Debtors | 6 | 2,327 |  | 2,720 |
Cash at bank and in hand |  | 349 |  | - |
|  | 2,676 |  | 2,720 |
Creditors: amounts falling due within one year | 7 | (6,566 | ) | (8,563 | )
Net current liabilities |  | (3,890 | ) | (5,843 | )
Total assets less current liabilities |  | (2,813 | ) | (4,458 | )
Creditors: amounts falling due after more than one year | 8 | (6,688 | ) | (8,859 | )
Provisions for liabilities |  | (269 | ) | (122 | )
Net liabilities |  | (9,770 | ) | (13,439 | )
Capital and reserves |  |  |  |  |
Called up share capital |  | 10 |  | 10 |
Profit and loss account |  | (9,780 | ) | (13,449 | )
Shareholders deficit |  | (9,770 | ) | (13,439 | )

For the 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.
Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These
financial statements
have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies’ regime.
In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
19 July 2026
, and are signed on behalf of the board by:

B Davison
Director

Company registration number:
10422497
B D Architectural Limited
Notes to the Financial Statements
Year ended
31 January 2026

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
30 Orchard Drive
,
Cotgrave
,
Nottingham
,
NG12 3TP
, England.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Going concern

The financial statements have been prepared on a going concern basis. The business has net liabilities but will continue to be supported by the directors.

## Turnover

Turnover is measured at the fair value of the consideration received or receivable for services supplied, net of discounts and Value Added Tax. Revenue is recognised once the service has been completed.

## Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

## Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Plant and machinery | 20% straight line
Fixtures and fittings | 25% reducing balance
Office equipment | 33.3% reducing balance

## Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

## Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

## Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

## 4 Average number of employees

The average number of persons employed by the company during the year was
2
(2025:
2.00
).

## 5 Tangible assets

| Plant and machinery etc.
--- | ---
| £
Cost |  |
At 1 February 2025 and 31 January 2026 | 8,668 |
Depreciation |  |
At 1 February 2025 | 7,283 |
Charge | 308 |
At 31 January 2026 | 7,591 |
Carrying amount |  |
At 31 January 2026 | 1,077 |
At 31 January 2025 | 1,385 |

## 6 Debtors

| 2026 | 2025
--- | --- | ---
| £ | £
Other debtors | 2,327 |  | 2,720 |

## 7 Creditors: amounts falling due within one year

| 2026 | 2025
--- | --- | ---
| £ | £
Bank loans and overdrafts | 1,944 |  | 4,014 |
Taxation and social security | 752 |  | - |
Other creditors | 3,870 |  | 4,549 |
| 6,566 |  | 8,563 |

## 8 Creditors: amounts falling due after more than one year

| 2026 | 2025
--- | --- | ---
| £ | £
Bank loans and overdrafts | 6,688 |  | 8,859 |

Repayable by instalments:
Bank loans payable over 5 years - £nil (2024 - £1,240)

## 9 Controlling party

The ultimate controlling party was the directors.