Company No:
Contents
| DIRECTOR | D D Ramshaw |
| REGISTERED OFFICE | 8 Donkins Street |
| Boldon | |
| NE35 9HY | |
| United Kingdom |
| COMPANY NUMBER | 09996667 (England and Wales) |
| ACCOUNTANT | S&W Partners Newcastle Limited |
| 17 Queens Lane | |
| Newcastle | |
| NE1 1RN |
| Note | 2026 | 2025 | ||
| £ | £ | |||
| Fixed assets | ||||
| Tangible assets | 3 |
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| 539 | 1,075 | |||
| Current assets | ||||
| Cash at bank and in hand |
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| 55,601 | 55,128 | |||
| Creditors: amounts falling due within one year | 4 | (
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| Net current assets | 43,814 | 46,780 | ||
| Total assets less current liabilities | 44,353 | 47,855 | ||
| Net assets |
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| Capital and reserves | ||||
| Called-up share capital |
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| Profit and loss account |
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| Total shareholder's funds |
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Director's responsibilities:
The financial statements of D D Ramshaw BIA Limited (registered number:
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D D Ramshaw
Director |
The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.
D D Ramshaw BIA Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 8 Donkins Street, Boldon, NE35 9HY, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The functional currency of D D Ramshaw BIA Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.
These financial statements are separate financial statements.
The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity.
Rendering of services:
The company provides best interest assessment services. When the outcome of a transaction for the rendering of services can be estimated reliably in terms of revenue, costs, and its stage of completion, the company recognises revenue on the sales of services in the reporting period in which the services are rendered by reference to the stage of completion of the specific transaction at the end of the reporting period. The stage of completion is determined on the basis of the actual completion of a proportion of the total services to be rendered.
When the outcome of a service contract cannot be estimated reliably the company only recognises revenue to the extent of the recoverable expenses recognised.
Acurrent tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover taxpaid in a previous period
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments.
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 and other future taxable profits.
Deferredtaxismeasuredusingthetaxratesandlawsthathavebeenenactedorsubstantivelyenactedby the reporting date and that are expected to apply to the reversal of the timing difference
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.
| Plant and machinery etc. |
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At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in profit or loss.
If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments on non-puttable ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
| 2026 | 2025 | ||
| Number | Number | ||
| Monthly average number of persons employed by the Company during the year, including the director |
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| Plant and machinery etc. | Total | ||
| £ | £ | ||
| Cost | |||
| At 01 March 2025 |
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| At 28 February 2026 |
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| Accumulated depreciation | |||
| At 01 March 2025 |
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| Charge for the financial year |
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| At 28 February 2026 |
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| Net book value | |||
| At 28 February 2026 | 539 | 539 | |
| At 28 February 2025 | 1,075 | 1,075 |
| 2026 | 2025 | ||
| £ | £ | ||
| Taxation and social security |
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| Other creditors |
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