Company Registration No. SC433514 (Scotland)
BDM Care Limited
Unaudited accounts
for the year ended 30 September 2019
BDM Care Limited
Unaudited accounts
Contents
BDM Care Limited
Company Information
for the year ended 30 September 2019
Directors
Mr D Masterson
Mrs B Masterson
Company Number
SC433514 (Scotland)
Registered Office
126 Perth Road
Blairgowrie
PH10 6EQ
Accountants
Townley & Co Ltd
Warrington Business Centre
67 Bewsey Street
Warrington
WA2 7JQ
BDM Care Limited
Statement of financial position
as at
30 September 2019
Tangible assets
13,217
16,521
Cash at bank and in hand
240,929
173,068
Creditors: amounts falling due within one year
(63,765)
(47,602)
Net current assets
223,164
127,547
Net assets
236,381
144,068
Called up share capital
2
2
Profit and loss account
236,379
144,066
Shareholders' funds
236,381
144,068
For the year ending 30 September 2019 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 directors acknowledge their 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 of Directors and authorised for issue on 11 June 2020 and were signed on its behalf by
Mr D Masterson
Director
Company Registration No. SC433514
BDM Care Limited
Notes to the Accounts
for the year ended 30 September 2019
BDM Care Limited is a private company, limited by shares, registered in Scotland, registration number SC433514. The registered office is 126 Perth Road, Blairgowrie, PH10 6EQ.
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 represents the value of work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% on reducing balance
Fixtures & fittings
20% on reducing balance
Computer equipment
20% on reducing balance
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Contributions in respect of the company's defined contribution pension scheme are charged to the profit and loss account for the year in which they are payable to the scheme. Differences between contributions payable and contributions actually paid in the year are shown as either accruals or prepayments at the year end.
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.
BDM Care Limited
Notes to the Accounts
for the year ended 30 September 2019
4
Intangible fixed assets
Goodwill
Other
Total
At 1 October 2018
5,556
7,306
12,862
At 30 September 2019
5,556
7,306
12,862
At 1 October 2018
5,556
7,306
12,862
At 30 September 2019
5,556
7,306
12,862
At 30 September 2019
-
-
-
5
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 October 2018
9,568
21,125
2,531
33,224
At 30 September 2019
9,568
21,125
2,531
33,224
At 1 October 2018
3,941
11,472
1,290
16,703
Charge for the year
1,125
1,931
248
3,304
At 30 September 2019
5,066
13,403
1,538
20,007
At 30 September 2019
4,502
7,722
993
13,217
At 30 September 2018
5,627
9,653
1,241
16,521
7
Creditors: amounts falling due within one year
2019
2018
Taxes and social security
27,250
10,227
Other creditors
2,433
1,200
Loans from directors
34,082
34,082
BDM Care Limited
Notes to the Accounts
for the year ended 30 September 2019
8
Share capital
2019
2018
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
The company is under the control of the directors by virtue of their shareholdings.
10
Average number of employees
During the year the average number of employees was 26 (2018: 26).