Company Registration No. SC433514 (Scotland)
BDM Care Limited
Unaudited accounts
for the year ended 30 September 2017
BDM Care Limited
Unaudited accounts
Contents
BDM Care Limited
Company Information
for the year ended 30 September 2017
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 2017
Intangible assets
-
4,288
Tangible assets
15,741
19,676
Cash at bank and in hand
85,686
45,624
Creditors: amounts falling due within one year
(17,016)
(49,469)
Net current assets
87,382
29,046
Net assets
103,123
53,010
Called up share capital
2
2
Profit and loss account
103,121
53,008
Shareholders' funds
103,123
53,010
For the year ending 30 September 2017 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.
Approved by the Board on 8 June 2018.
Mr D Masterson
Director
Company Registration No. SC433514
BDM Care Limited
Notes to the Accounts
for the year ended 30 September 2017
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.
These financial statements for the year ended 30 September 2017 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 October 2015.
The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously.
The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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, net of VAT and discounts, of goods provided to customers and 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.
BDM Care Limited
Notes to the Accounts
for the year ended 30 September 2017
4
Intangible fixed assets
Goodwill
Other
Total
At 1 October 2016
5,556
7,306
12,862
At 30 September 2017
5,556
7,306
12,862
At 1 October 2016
3,704
4,870
8,574
Charge for the year
1,852
2,436
4,288
At 30 September 2017
5,556
7,306
12,862
At 30 September 2017
-
-
-
At 30 September 2016
1,852
2,436
4,288
5
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 October 2016
5,988
19,795
2,531
28,314
At 30 September 2017
5,988
19,795
2,531
28,314
At 1 October 2016
1,670
6,375
593
8,638
Charge for the year
864
2,684
387
3,935
At 30 September 2017
2,534
9,059
980
12,573
At 30 September 2017
3,454
10,736
1,551
15,741
At 30 September 2016
4,318
13,420
1,938
19,676
Trade debtors
18,712
24,122
7
Creditors: amounts falling due within one year
2017
2016
Taxes and social security
14,932
12,573
Other creditors
1,200
1,200
Loans from directors
616
35,616
BDM Care Limited
Notes to the Accounts
for the year ended 30 September 2017
8
Share capital
2017
2016
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 (2016: 24).