Building Design and Construction (Lymm) - Accounts to registrar (filleted) - small 18.1

REGISTERED NUMBER: 02232059 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 October 2017

for

Building Design and Construction (Lymm)

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Report of the Accountants

5

DIRECTORS:

C J Naylor

R A Naylor

SECRETARY:

Mrs G A Naylor

REGISTERED OFFICE:

Peckforton Castle

Stone House Lane

Peckforton

Tarporley

Cheshire

CW6 9TN

REGISTERED NUMBER:

02232059 (England and Wales)

ACCOUNTANTS:

Bennett Brooks & Co Limited

Chartered Accountants

St George's Court

Winnington Avenue

Northwich

Cheshire

CW8 4EE

CREDITORS

Amounts falling due within one year

4

3,687

3,687

NET CURRENT LIABILITIES

(3,687

)

(3,687

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(3,687

)

(3,687

)

CREDITORS

Amounts falling due after more than one year

5

97,298

97,298

NET LIABILITIES

(100,985

)

(100,985

)

CAPITAL AND RESERVES

Called up share capital

50,000

50,000

Retained earnings

(150,985

)

(150,985

)

(100,985

)

(100,985

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 October 2017.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 October 2017 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 of Part 15 of the Companies Act 2006 relating to small companies.

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 on 30 April 2018 and were signed on its behalf by:

C J Naylor - Director

1.	STATUTORY INFORMATION

Building Design and Construction (Lymm) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

First year adoption of Financial Reporting Standard 102 ( FRS 102) Section 1A

For periods up to and including the year ended 30 October 2016, the company prepared its financial statements

in accordance with UK Generally Accepted Accounting Practice ("UK GAAP"). These financial statements for

the year ended 30 October 2017 are the first the Company has prepared in accordance with FRS 102 Section 1A.

The Company's deemed transition date to FRS 102 was 31 October 2016. No transitional differences were noted.

Tangible fixed assets

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

Land and buildings

-

Straight line over 10 years

Plant and machinery etc

-

25% on cost and 20% 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.

Share capital

Ordinary shares are classed as equity.

3.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 31 October 2016

and 30 October 2017

34,196

35,652

69,848

DEPRECIATION

At 31 October 2016

and 30 October 2017

34,196

35,652

69,848

NET BOOK VALUE

At 30 October 2017

-

-

-

4.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2017

2016

£

£

Other creditors

3,687

3,687

5.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2017

2016

£

£

Amounts owed to group undertakings

97,298

97,298

The following reproduces the text of the report prepared for the directors in respect of the company's annual

unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file

a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the

Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 October 2017 set out on pages nil to nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Bennett Brooks & Co Limited

Chartered Accountants

St George's Court

Winnington Avenue

Northwich

Cheshire

CW8 4EE

Date: .........................................2018