REGISTERED NUMBER: 04215550 (England and Wales)

B.D.N. CONSTRUCTION LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs N Noble

Mr B D Noble

SECRETARY:

Mrs N Noble

REGISTERED OFFICE:

Pinnacle House

1 Pinnacle Way

Derby

Derbyshire

DE24 8ZS

REGISTERED NUMBER:

04215550 (England and Wales)

ACCOUNTANTS:

Duncan and Toplis Limited

Pinnacle House

1 Pinnacle Way

Derby

Derbyshire

DE24 8ZS

FIXED ASSETS

Tangible assets

4

41,235

46,060

CURRENT ASSETS

Stocks

8,473

9,223

Debtors

5

8,969

19,816

Cash at bank

27,667

74,350

45,109

103,389

CREDITORS

Amounts falling due within one year

6

71,975

85,047

NET CURRENT (LIABILITIES)/ASSETS

(26,866

)

18,342

TOTAL ASSETS LESS CURRENT LIABILITIES

14,369

64,402

CREDITORS

Amounts falling due after more than one year

7

(4,704

)

(18,662

)

PROVISIONS FOR LIABILITIES

8

(4,311

)

(5,227

)

NET ASSETS

5,354

40,513

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

5,254

40,413

SHAREHOLDERS' FUNDS

5,354

40,513

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 August 2026 and were signed on its behalf by:

Mrs N Noble - Director

1.	STATUTORY INFORMATION

B.D.N. Construction 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Fixtures, fittings and office equipment

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Financial instruments

The company has chosen to adopt the FRS102 1A in respect of financial instruments.

Basic financial assets, including trade and other debtors and cash and bank balances are initially recognised at transaction price, unless the arrangement constitute a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

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 the income statement.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

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 payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 year 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

and

Short

Plant and

office

Motor

leasehold

machinery

equipment

vehicles

Totals

£

£

£

£

£

COST

At 1 December 2024

18,548

4,224

13,900

72,007

108,679

Additions

-

-

1,688

-

1,688

At 30 November 2025

18,548

4,224

15,588

72,007

110,367

DEPRECIATION

At 1 December 2024

-

3,005

8,936

50,678

62,619

Charge for year

-

183

998

5,332

6,513

At 30 November 2025

-

3,188

9,934

56,010

69,132

NET BOOK VALUE

At 30 November 2025

18,548

1,036

5,654

15,997

41,235

At 30 November 2024

18,548

1,219

4,964

21,329

46,060

The net book value of tangible fixed assets includes £ 14,004 (2024 - £ 18,671 ) in respect of assets held under hire purchase contracts.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

8,533

-

Directors' current accounts

-

19,274

Prepayments

436

542

8,969

19,816

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,000

10,000

Hire purchase contracts

8,958

8,359

Payments on account

6,000

6,000

Trade creditors

17,213

21,031

Tax

2,479

6,475

Social security and other taxes

758

2,425

VAT

2,229

10,379

Other creditors

2,983

1,328

Directors' current accounts

7,165

-

Accruals and deferred income

19,190

19,050

71,975

85,047

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

-

5,000

Hire purchase contracts

4,704

13,662

4,704

18,662

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

4,311

5,227

Deferred

tax

£

Balance at 1 December 2024

5,227

Provided during year

(916

)

Balance at 30 November 2025

4,311

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2025 and 30 November 2024:

2025

2024

£

£

Mrs N Noble and Mr B D Noble

Balance outstanding at start of year

19,274

56,162

Amounts advanced

10,744

56,136

Amounts repaid

(30,018

)

(93,024

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

19,274

Interest was charged on the directors' advances at HM Revenue & Customs official rate of 2.25% per annum to 5 April 2025 and 3.75% thereafter.