REGISTERED NUMBER: 08166875 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

BJM GROUP LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

B J Mort

Mrs S Mort

M J Dell

SECRETARY:

Tayler Bradshaw Limited

REGISTERED OFFICE:

Cambridge House

16 High Street

Saffron Walden

Essex

CB10 1AX

REGISTERED NUMBER:

08166875 (England and Wales)

ACCOUNTANTS:

Tayler Bradshaw

Cambridge House

16 High Street

Saffron Walden

Essex

CB10 1AX

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

154,488

27,851

Investments

6

5,655

5,655

160,143

33,506

CURRENT ASSETS

Debtors

7

1,171,288

859,339

Cash at bank

577,340

973,723

1,748,628

1,833,062

CREDITORS

Amounts falling due within one year

8

701,340

854,767

NET CURRENT ASSETS

1,047,288

978,295

TOTAL ASSETS LESS CURRENT LIABILITIES

1,207,431

1,011,801

CREDITORS

Amounts falling due after more than one year

9

70,696

-

NET ASSETS

1,136,735

1,011,801

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

1,136,733

1,011,799

SHAREHOLDERS' FUNDS

1,136,735

1,011,801

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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.

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 and authorised for issue on 1 December 2025 and were signed on its behalf by:

M J Dell - Director

1.	STATUTORY INFORMATION

BJM Group 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.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

25% 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 24 (2023 - 24 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2024

and 31 December 2024

380,000

AMORTISATION

At 1 January 2024

and 31 December 2024

380,000

NET BOOK VALUE

At 31 December 2024

-

At 31 December 2023

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

55,202

Additions

141,797

At 31 December 2024

196,999

DEPRECIATION

At 1 January 2024

27,351

Charge for year

15,160

At 31 December 2024

42,511

NET BOOK VALUE

At 31 December 2024

154,488

At 31 December 2023

27,851

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 January 2024

and 31 December 2024

5,655

NET BOOK VALUE

At 31 December 2024

5,655

At 31 December 2023

5,655

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/24

31/12/23

£

£

Trade debtors

845,404

851,418

Other debtors

325,884

7,921

1,171,288

859,339

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/24

31/12/23

£

£

Hire purchase contracts

8,510

-

Trade creditors

141,698

224,976

Taxation and social security

484,401

602,434

Other creditors

66,731

27,357

701,340

854,767

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/12/24

31/12/23

£

£

Hire purchase contracts

70,696

-

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the year end, the director’s loan account was overdrawn by £80,686. In accordance with the company’s policy and the requirements of FRS 102 Section 1A, the overdrawn balance has been recognised as an amount due from the director.

Interest has been charged on the overdrawn balance at a commercial rate throughout the period, and this interest has been recognised within finance income. As the loan remained outstanding more than nine months after the year end, the company has accounted for a charge to corporation tax under CTA 2010, s.455 in respect of the outstanding director’s loan balance.

The director has confirmed that the loan will be repaid in due course.

11.	CHARITABLE DONATIONS

During the year, the company made charitable donations totalling £53,744. These donations were made to a range of charitable organisations and fundraising initiatives, including children’s charities, medical research, sporting charities, and individual fundraising campaigns. The principal donations included:

Wooden Spoon (Children’s Charity of Rugby) – £24,120

Bastion Consultancy Services Ltd (Craig McEwen – Marathon Des Sables sponsorship) – £5,000

Astarexperience (various donations) – £8,295

Just4Children – £1,510

Go Fund Me campaigns – £1,590

Macmillan Cancer Support – £660

Motor Neurone charities – £505

Battle of Waterloo charity event – £648

RAF Shawbury Prom Charity Event – £4,340

Scott Thorpe Sports Charity – £350

Barrie Mort – GDST Fees (charitable purpose) – £4,526

Sponsorship contributions – £2,000

James Rutherford Christmas Raffle – £200

These donations reflect the company’s continued commitment to supporting charitable causes and community initiatives.