Business Machines (Central) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 10615489

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		23,384		17,579

			23,384		17,579
CURRENT ASSETS
Stocks	5	-		8,955
Debtors	6	3,016		10,633
Cash at bank and in hand		2,738		3,909

		5,754		23,497
Creditors: Amounts Falling Due Within One Year	7	(30,024 )		(34,122 )

NET CURRENT ASSETS (LIABILITIES)			(24,270 )		(10,625 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(886 )		6,954

Creditors: Amounts Falling Due After More Than One Year	8		(3,350 )		(6,486 )

NET (LIABILITIES)/ASSETS			(4,236 )		468

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			(4,336 )		368

SHAREHOLDERS' FUNDS			(4,236)		468

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Business Machines (Central) Limited

Balance Sheet (continued)

As At 28 February 2025

For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Iain Boyle

Director

28/11/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Business Machines (Central) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10615489 . The registered office is Unit 70b The Gas House High Street, Bassingbourn, Royston, SG8 5LF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	over 5 years
Motor Vehicles	over 5 years
Fixtures & Fittings	over 5 years

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 29 February 2024	31,056	-	31,056
Additions	-	10,167	10,167

As at 28 February 2025	31,056	10,167	41,223

Depreciation
As at 29 February 2024	13,477	-	13,477
Provided during the period	3,515	847	4,362

As at 28 February 2025	16,992	847	17,839

Net Book Value
As at 28 February 2025	14,064	9,320	23,384

As at 29 February 2024	17,579	-	17,579

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Business Machines (Central) Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

5. Stocks

	2025	2024
	£	£
Materials	-	8,955

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	3,016	2,706
Prepayments and accrued income	-	2,799
VAT	-	5,128

	3,016	10,633

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	617	7,045
Other taxes and social security	-	140
VAT	576	-
Director's loan account	28,831	26,937

	30,024	34,122

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	3,350	6,486

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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