Company Registration No. SC433514 (Scotland)
BDM Care Limited
Unaudited accounts
for the period from 1 October 2019 to 31 October 2020
BDM Care Limited
Unaudited accounts
Contents
BDM Care Limited
Company Information
for the period from 1 October 2019 to 31 October 2020
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
31 October 2020
Tangible assets
18,146
13,217
Cash at bank and in hand
415,412
240,929
Creditors: amounts falling due within one year
(57,786)
(63,765)
Net current assets
418,626
223,164
Total assets less current liabilities
436,772
236,381
Creditors: amounts falling due after more than one year
(92,000)
-
Provisions for liabilities
Net assets
342,222
236,381
Called up share capital
2
2
Profit and loss account
342,220
236,379
Shareholders' funds
342,222
236,381
For the period ending 31 October 2020 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 30 June 2021 and were signed on its behalf by
Mr D Masterson
Director
Company Registration No. SC433514
BDM Care Limited
Notes to the Accounts
for the period from 1 October 2019 to 31 October 2020
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 period, 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.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
BDM Care Limited
Notes to the Accounts
for the period from 1 October 2019 to 31 October 2020
4
Intangible fixed assets
Goodwill
Other
Total
At 1 October 2019
5,556
7,306
12,862
At 31 October 2020
5,556
7,306
12,862
At 1 October 2019
5,556
7,306
12,862
At 31 October 2020
5,556
7,306
12,862
5
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 October 2019
9,568
21,125
2,531
33,224
Additions
4,152
5,008
788
9,948
At 31 October 2020
13,720
26,133
3,319
43,172
At 1 October 2019
5,066
13,403
1,538
20,007
Charge for the period
1,875
2,758
386
5,019
At 31 October 2020
6,941
16,161
1,924
25,026
At 31 October 2020
6,779
9,972
1,395
18,146
At 30 September 2019
4,502
7,722
993
13,217
6
Debtors: amounts falling due within one year
2020
2019
Other debtors
61,000
46,000
7
Creditors: amounts falling due within one year
2020
2019
Taxes and social security
31,291
27,250
Other creditors
2,412
2,433
Loans from directors
24,083
34,082
8
Creditors: amounts falling due after more than one year
2020
2019
BDM Care Limited
Notes to the Accounts
for the period from 1 October 2019 to 31 October 2020
9
Share capital
2020
2019
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.
11
Average number of employees
During the period the average number of employees was 27 (2019: 26).