REGISTERED NUMBER: 02864120 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

B D C Homes Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C B Horne

J E Horne

SECRETARY:

C B Horne

REGISTERED OFFICE:

Shadwell House

65 Lower Green Road

Tunbridge Wells

Kent

TN4 8TW

REGISTERED NUMBER:

02864120 (England and Wales)

ACCOUNTANTS:

Peter Hodgson & Co.

Chartered Accountants

Shadwell House

65 Lower Green Road

Tunbridge Wells

Kent

TN4 8TW

FIXED ASSETS

Tangible assets

4

825

151

Investments

5

405,793

392,073

406,618

392,224

CURRENT ASSETS

Cash at bank

859

3,137

CREDITORS

Amounts falling due within one year

6

1,092

1,983

NET CURRENT (LIABILITIES)/ASSETS

(233

)

1,154

TOTAL ASSETS LESS CURRENT LIABILITIES

406,385

393,378

CAPITAL AND RESERVES

Called up share capital

7

155,000

155,000

Retained earnings

8

251,385

238,378

SHAREHOLDERS' FUNDS

406,385

393,378

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 November 2025 and were signed on its behalf by:

C B Horne - Director

1.	STATUTORY INFORMATION

B D C Homes 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 as modified by the revaluation of certain assets.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Taxation

Taxation for the year 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 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.

Functional currency

The functional and presentational currency used by the company is £ stg.

Financial instruments

Basic financial instruments comprising bank balances, debtors and creditors are disclosed at fair value.

Going concern

The directors consider the company to be a going concern and the accounts have been drawn up on that basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - 2 ).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 January 2024

2,932

Additions

949

At 31 December 2024

3,881

DEPRECIATION

At 1 January 2024

2,781

Charge for year

275

At 31 December 2024

3,056

NET BOOK VALUE

At 31 December 2024

825

At 31 December 2023

151

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 January 2024

392,073

Additions

65,769

Disposals

(102,809

)

Revaluations

50,760

At 31 December 2024

405,793

NET BOOK VALUE

At 31 December 2024

405,793

At 31 December 2023

392,073

Cost or valuation at 31 December 2024 is represented by:

Other

investments

£

Valuation in 2024

405,793

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Tax

(325

)

616

Directors' current accounts

467

467

Deferred income

950

900

1,092

1,983

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

115,000

Ordinary

1

115,000

115,000

40,000

Non-cumulative preference

1

40,000

40,000

155,000

155,000

8.

RESERVES

Retained

earnings

£

At 1 January 2024

238,378

Profit for the year

41,007

Dividends

(28,000

)

At 31 December 2024

251,385