REGISTERED NUMBER: 09604491 (England and Wales)

Financial Statements for the Period 29 July 2024 to 27 July 2025

for

Bd Plastering Surfaces Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

B Davis

SECRETARY:

REGISTERED OFFICE:

35 Chester Road

Walsall

WS8 6DP

REGISTERED NUMBER:

09604491 (England and Wales)

ACCOUNTANTS:

Sohans

Chartered Accountants

44 Bradford Street

Walsall

WS1 3QA

FIXED ASSETS

Intangible assets

4

11,000

11,000

Tangible assets

5

9,093

14,729

20,093

25,729

CURRENT ASSETS

Stocks

21,000

20,000

Debtors

6

25,882

23,371

Cash at bank and in hand

6,814

31,071

53,696

74,442

CREDITORS

Amounts falling due within one year

7

61,618

77,917

NET CURRENT LIABILITIES

(7,922

)

(3,475

)

TOTAL ASSETS LESS CURRENT LIABILITIES

12,171

22,254

CREDITORS

Amounts falling due after more than one year

8

7,238

16,389

NET ASSETS

4,933

5,865

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

4,932

5,864

SHAREHOLDERS' FUNDS

4,933

5,865

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 27 July 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 27 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 July 2026 and were signed by:

B Davis - Director

1.	STATUTORY INFORMATION

Bd Plastering Surfaces 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 29 July 2024

and 27 July 2025

11,000

NET BOOK VALUE

At 27 July 2025

11,000

At 28 July 2024

11,000

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 29 July 2024

and 27 July 2025

41,641

DEPRECIATION

At 29 July 2024

26,912

Charge for period

5,636

At 27 July 2025

32,548

NET BOOK VALUE

At 27 July 2025

9,093

At 28 July 2024

14,729

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

27.7.25

28.7.24

£

£

Trade debtors

23,371

23,371

Other debtors

2,511

-

25,882

23,371

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

27.7.25

28.7.24

£

£

Bank loans and overdrafts

262

295

Trade creditors

(1

)

(1

)

Taxation and social security

52,317

62,528

Other creditors

9,040

15,095

61,618

77,917

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

27.7.25

28.7.24

£

£

Bank loans

5,042

11,997

Hire purchase contracts

2,196

4,392

7,238

16,389