Company Registration No. 13027836 (England and Wales)
B&D PROSPERITY LIMITED
Unaudited accounts
for the year ended 28 February 2026
B&D PROSPERITY LIMITED
Unaudited accounts
Contents
B&D PROSPERITY LIMITED
Company Information
for the year ended 28 February 2026
Company Number
13027836 (England and Wales)
Registered Office
71-75 SHELTON STREET
LONDON
GREATER LONDON
WC2H 9JQ
UNITED KINGDOM
Accountants
Lams Accountants
20 Burton Road
Didsbury
Manchester
Greater Manchester
M20 3ED
B&D PROSPERITY LIMITED
Statement of financial position
as at 28 February 2026
Tangible assets
3,820
5,019
Cash at bank and in hand
13,488
27,532
Creditors: amounts falling due within one year
2,755
(4,535)
Net current assets
16,058
26,160
Called up share capital
2
2
Profit and loss account
19,876
31,177
Shareholders' funds
19,878
31,179
For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 20 October 2026 and were signed on its behalf by
Hung Wa Yung
Director
Company Registration No. 13027836
B&D PROSPERITY LIMITED
Notes to the Accounts
for the year ended 28 February 2026
B&D PROSPERITY LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13027836. The registered office is 71-75 SHELTON STREET, LONDON, GREATER LONDON, WC2H 9JQ, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% Reducing Balance Method
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
B&D PROSPERITY LIMITED
Notes to the Accounts
for the year ended 28 February 2026
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 March 2025
1,744
7,168
8,912
At 28 February 2026
1,744
7,168
8,912
At 1 March 2025
638
3,255
3,893
Charge for the year
221
978
1,199
At 28 February 2026
859
4,233
5,092
At 28 February 2026
885
2,935
3,820
At 28 February 2025
1,106
3,913
5,019
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
(179)
4,276
Loans from directors
(2,662)
259
7
Average number of employees
During the year the average number of employees was 2 (2025: 2).