Registration number: 14043096

BD Engineering Dorset Ltd

Contents

Company Information	1
Abridged Balance Sheet	2 to 3
Notes to the Unaudited Abridged Financial Statements	4 to 7

BD Engineering Dorset Ltd

Company Information

Director

Mr SI Roy

Registered office

4 Cedar Park Cobham Road Ferndown Industrial Estate Wimborne Dorset BH21 7SF

Accountants

Ward Goodman Accountancy Services Ltd Chartered Certified Accountants4 Cedar Park Cobham Road Ferndown Industrial Estate Wimborne Dorset BH21 7SF

BD Engineering Dorset Ltd

(Registration number: 14043096)
Abridged Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	-	4,453
Current assets
Stocks	5	-	23,601
Debtors		22,771	79,255
Cash at bank and in hand		-	56,092
		22,771	158,948
Prepayments and accrued income		-	4,107
Creditors: Amounts falling due within one year		(50,854)	(87,880)
Net current (liabilities)/assets		(28,083)	75,175
Total assets less current liabilities		(28,083)	79,628
Provisions for liabilities		-	(1,113)
Accruals and deferred income		(2,717)	(3,724)
Net (liabilities)/assets		(30,800)	74,791
Capital and reserves
Called up share capital	6	100	100
Retained earnings		(30,900)	74,691
Shareholders' (deficit)/funds		(30,800)	74,791

For the financial period ending 31 October 2025 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 period 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.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

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 28 July 2026
 

BD Engineering Dorset Ltd

(Registration number: 14043096)
Abridged Balance Sheet as at 31 October 2025

......................................... Mr SI Roy Director

BD Engineering Dorset Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 1 May 2024 to 31 October 2025

1	General information

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

The address of its registered office is:
4 Cedar Park
Cobham Road
Ferndown Industrial Estate
Wimborne
Dorset
BH21 7SF
United Kingdom

These financial statements were authorised for issue by the director on 28 July 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

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged 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.

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 and deferred 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.

BD Engineering Dorset Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 1 May 2024 to 31 October 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

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:

Asset class	Depreciation method and rate
Fixtures and fittings	25% on reducing balance
Motor vehicles	25% on reducing balance
Computer equipment	25% on cost

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.

BD Engineering Dorset Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 1 May 2024 to 31 October 2025

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.

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 2 (2024 - 2).

BD Engineering Dorset Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 1 May 2024 to 31 October 2025

4	Tangible assets

	Fixtures and fittings £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 May 2024	325	620	4,000	4,945
Disposals	(325)	(620)	(4,000)	(4,945)
At 31 October 2025	-	-	-	-
Depreciation
At 1 May 2024	81	161	250	492
Eliminated on disposal	(81)	(161)	(250)	(492)
At 31 October 2025	-	-	-	-
Carrying amount
At 31 October 2025	-	-	-	-
At 30 April 2024	244	459	3,750	4,453

5

Stocks

	2025 £	2024 £
Raw materials and consumables	-	23,601

6	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100

7	Related party transactions

During the year, the company ceased trading. As part of the cessation of its business, the company transferred its remaining stock and other business assets to its parent undertaking Havencrown Marquee Cleaning Machines Limited, at their carrying value of £4,952.70. The transfer was accounted for by crediting the intercompany current account with the parent undertaking and no cash consideration was received. The directors consider that this accounting treatment appropriately reflects the substance of the transaction.

At the reporting date, the balance due from to the parent undertaking arising from these and other transactions amounted to £50,854.41 (2024: £55,740.26). The balance is unsecured, interest free and repayable on demand.