REGISTERED NUMBER: 04687322 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

BDTRONIC LTD

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

D Higginson

SECRETARY:

D Higginson

REGISTERED OFFICE:

Booth Street Chambers

Booth Street

Ashton Under Lyne

Lancashire

OL6 7LQ

REGISTERED NUMBER:

04687322 (England and Wales)

SENIOR STATUTORY AUDITOR:

Malcolm Foote FCA

AUDITORS:

Moss & Williamson Limited

Chartered Accountants

Statutory Auditor

Booth Street Chambers

Ashton-under-Lyne

Lancashire

OL6 7LQ

BANKERS:

HSBC

219 Stamford Street

Ashton-under-Lyne

Lancashire

OL6 7QH

CURRENT ASSETS

Debtors

1,550

1,061

Cash at bank

75,090

110,818

76,640

111,879

CREDITORS

Amounts falling due within one year

(62,657

)

(147,151

)

NET CURRENT ASSETS/(LIABILITIES)

13,983

(35,272

)

TOTAL ASSETS LESS CURRENT LIABILITIES

13,983

(35,272

)

CAPITAL AND RESERVES

Called up share capital

6

400

400

Retained earnings

13,583

(35,672

)

SHAREHOLDERS' FUNDS

13,983

(35,272

)

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 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 17 September 2025 and were signed by:

D Higginson - Director

1.	STATUTORY INFORMATION

bdtronic 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.

The financial statements have been prepared on a going concern basis, which assumes the company has adequate resources to continue in operational existence for the foreseeable future. The directors are of the opinion that adequate financial resources by way of parent company support, will continue to be available to meet the company's future requirements and the directors therefore continue to adopt the going-concern basis of accounting.

Turnover

Turnover represents commission and is measured at the fair value of the consideration received or receivable, it is recognised when the customer approves the agreement or is committed to payment.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of fifteen years.

Tangible fixed assets

Tangible fixed assets are included at cost less depreciation and impairment. Depreciation has been computed to write off the cost of tangible fixed assets over their expected useful lives as follows:

Fixtures and fittings - 33% on cost

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2024

and 31 December 2024

173,428

AMORTISATION

At 1 January 2024

and 31 December 2024

173,428

NET BOOK VALUE

At 31 December 2024

-

At 31 December 2023

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2024

and 31 December 2024

12,862

DEPRECIATION

At 1 January 2024

and 31 December 2024

12,862

NET BOOK VALUE

At 31 December 2024

-

At 31 December 2023

-

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

400

Ordinary shares

£1

400

400

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Malcolm Foote FCA (Senior Statutory Auditor)

for and on behalf of Moss & Williamson Limited

8.	RELATED PARTY DISCLOSURES

During the year the company made sales of £116,928 (2023: £148,230) to bdtronic GmbH.

Amounts owed to bdtronic GmbH £45,281 (2023: £124,892)

9.	FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES

In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

10.

ULTIMATE

CONTROLLING PARTY

The company is a wholly owned subsidiary of bdtronic GmbH, whose registered office is Ahornweg 4, 97990 Weikershelm, Germany.

The ultimate parent company is MAX Automation SE and produces consolidated financial statements. MAX Automation SE registered office is PO Box 20459, Steinhöft 11, Hamburg, Germany.