IRIS Accounts Production v26.1.10.61 11052900 Board of Directors 1.1.25 31.12.25 31.12.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 11052900 2024-12-31 11052900 2025-12-31 11052900 2025-01-01 2025-12-31 11052900 2023-12-31 11052900 2024-01-01 2024-12-31 11052900 2024-12-31 11052900 ns15:EnglandWales 2025-01-01 2025-12-31 11052900 ns14:PoundSterling 2025-01-01 2025-12-31 11052900 ns10:Director1 2025-01-01 2025-12-31 11052900 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11052900 ns10:SmallEntities 2025-01-01 2025-12-31 11052900 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 11052900 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 11052900 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 11052900 ns10:AbridgedAccounts 2025-01-01 2025-12-31 11052900 ns10:Director2 2025-01-01 2025-12-31 11052900 ns10:Director3 2025-01-01 2025-12-31 11052900 ns10:Director4 2025-01-01 2025-12-31 11052900 ns10:CompanySecretary1 2025-01-01 2025-12-31 11052900 ns10:RegisteredOffice 2025-01-01 2025-12-31 11052900 ns5:CurrentFinancialInstruments 2025-12-31 11052900 ns5:CurrentFinancialInstruments 2024-12-31 11052900 ns5:ShareCapital 2025-12-31 11052900 ns5:ShareCapital 2024-12-31 11052900 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 11052900 ns5:RetainedEarningsAccumulatedLosses 2024-12-31

REGISTERED NUMBER: 11052900 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

BD Costs Ltd

| BD Costs Ltd (Registered number: 11052900) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| BD Costs Ltd |

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | B T Coghlan

| B Dempsey

| D J Horwich

| R J Myer

| SECRETARY: | G J Spain

| REGISTERED OFFICE: | Suites 10S Trafford House

| Chester Road

| Stretford

| Manchester

| M32 0RS

| REGISTERED NUMBER: | 11052900 (England and Wales)

| ACCOUNTANTS: | Hardy & Company (Hyde) Ltd

| Chartered Certified Accountants

| Onward Chambers

| 34 Market Street

| Hyde

| Cheshire

| SK14 1AH

| BD Costs Ltd (Registered number: 11052900) |

Abridged Balance Sheet

31 December 2025

| 31.12.25 |  | 31.12.24

£ | £ |

CURRENT ASSETS

Debtors | 779,377 |  | 561,004 |  |

Cash at bank | 5,579 |  | 72,894 |  |

784,956 |  | 633,898 |  |

CREDITORS

Amounts falling due within one year | 286,175 |  | 220,013 |  |

NET CURRENT ASSETS | 498,781 |  | 413,885 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 498,781 |  | 413,885 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 498,681 |  | 413,785 |  |

498,781 |  | 413,885 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 April 2026 and were signed on its behalf by:

D J Horwich - Director

| BD Costs Ltd (Registered number: 11052900) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| BD Costs Ltd 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 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.

| Significant judgements and estimates

| The preparation of the financial statements requires management to make estimates, judgements and assumptions that affect the amounts reported. These judgements and estimates are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| There are no significant judgements or estimates.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

| BD Costs Ltd (Registered number: 11052900) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| Basic financial assets, including trade and other debtors and cash and bank balances are initially recognised at transaction price, unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| Such assets are subsequently carried at amortised cost using the effective interest method.

| At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss.

| If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

| Financial assets are derecognised when the contractual rights to the cash flows from the asset expire or are settled.

| Basic financial liabilities, including trade and other creditors and loans are initially recognised at transaction price, unless the arrangement constitutes a financial transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

| Debt instruments are subsequently carried at amortised cost using the effective interest method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| BD Costs Ltd (Registered number: 11052900) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Impairment

| A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

| When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

| Provisions

| Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the Balance sheet and the amount of the provision as an expense.

| Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 13 (2024 - 11 ) .