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REGISTERED NUMBER: 06044054 (England and Wales)
















































Financial Statements

for the Period 1 January 2024 to 31 May 2025

for

Business Merchandise & Marketing Limited

Business Merchandise & Marketing Limited (Registered number: 06044054)






Contents of the Financial Statements
for the Period 1 January 2024 to 31 May 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Business Merchandise & Marketing Limited

Company Information
for the Period 1 January 2024 to 31 May 2025







DIRECTOR: D K Pegutter





REGISTERED OFFICE: Manton West
Elcot Park
Elcot Lane
Marlborough
Wiltshire
SN8 2BG





REGISTERED NUMBER: 06044054 (England and Wales)





ACCOUNTANTS: Mander Duffill
Chartered Accountants
The Old Post Office
41-43 Market Place
Chippenham
Wiltshire
SN15 3HR

Business Merchandise & Marketing Limited (Registered number: 06044054)

Balance Sheet
31 May 2025

31.5.25 31.12.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 12,230

CURRENT ASSETS
Stocks - 4,696
Debtors 5 - 159,252
Cash at bank and in hand 266,151 173,151
266,151 337,099
CREDITORS
Amounts falling due within one year 6 16,167 165,201
NET CURRENT ASSETS 249,984 171,898
TOTAL ASSETS LESS CURRENT
LIABILITIES

249,984

184,128

CAPITAL AND RESERVES
Called up share capital 100 45
Capital redemption reserve - 55
Retained earnings 249,884 184,028
SHAREHOLDERS' FUNDS 249,984 184,128

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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

The financial statements were approved by the director and authorised for issue on 29 June 2025 and were signed by:





D K Pegutter - Director


Business Merchandise & Marketing Limited (Registered number: 06044054)

Notes to the Financial Statements
for the Period 1 January 2024 to 31 May 2025

1. STATUTORY INFORMATION

Business Merchandise & Marketing 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.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost and 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the period 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 period 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.

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.

Business Merchandise & Marketing Limited (Registered number: 06044054)

Notes to the Financial Statements - continued
for the Period 1 January 2024 to 31 May 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 4 (2023 - 4 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2024 61,331
Additions 8,722
Disposals (70,053 )
At 31 May 2025 -
DEPRECIATION
At 1 January 2024 49,101
Charge for period 5,603
Eliminated on disposal (54,704 )
At 31 May 2025 -
NET BOOK VALUE
At 31 May 2025 -
At 31 December 2023 12,230

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.25 31.12.23
£    £   
Trade debtors - 147,557
Other debtors - 11,695
- 159,252

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.25 31.12.23
£    £   
Trade creditors 82 59,341
Other creditors 16,085 105,860
16,167 165,201