BM Tech Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 05423122

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		467,893		427,221

			467,893		427,221
CURRENT ASSETS
Debtors	5	338,813		49,134
Cash at bank and in hand		1,911		14,601

		340,724		63,735
Creditors: Amounts Falling Due Within One Year	6	(852,625 )		(430,092 )

NET CURRENT ASSETS (LIABILITIES)			(511,901 )		(366,357 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(44,008 )		60,864

Creditors: Amounts Falling Due After More Than One Year	7		(19,579 )		(33,249 )

NET (LIABILITIES)/ASSETS			(63,587 )		27,615

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			(63,588 )		27,614

SHAREHOLDERS' FUNDS			(63,587)		27,615

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BM Tech Limited

Balance Sheet (continued)

As At 30 April 2025

For the year ending 30 April 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

Benjamin Morley

Director

28 November 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

BM Tech Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05423122 . The registered office is Uttoxeter Road, Foston, Derby, DE65 5PX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

These financial statements are presented in Sterling (£) which is the functional currency of the company and are for the year ended 30 April 2025 (2024: year ended 30 April 2024).

The financial statements are prepared under the historical cost convention and in accordance with FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2.2. Going Concern Disclosure

At the balance sheet date, the company has a net current liability and net liability position. At the time of signing these accounts, the directors have considered all available information and consider that this does indicate that the company will continue to trade for a period of at least 12 months from the date of signing these accounts.

2.3. 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 recycling of cooling tower waste and production of plastic pellets for resale. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

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.

2.4. 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:

Leasehold	Buildings only depreciated over 50 years
Plant & Machinery	25% straight line
Motor Vehicles	25% reducing balance
Fixtures & Fittings	25% straight line
Computer Equipment	25% straight line

2.5. Leasing and Hire Purchase Contracts

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

2.6. Financial Instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from banks and other third parties and loans with related parties.

All financial assets and liabilities are initially measured at transaction price and subsequently measured at amortised cost.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found and impairment loss is recognised in the profit and loss account.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

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BM Tech Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

2.8. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

2.9. Research and Development

Research expenditure is written off to the profit and loss account in the year in which it is incurred.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 4)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Total
	£	£	£	£
Cost
As at 1 May 2024	114,388	1,069,333	3,000	1,186,721
Additions	-	166,590	-	166,590

As at 30 April 2025	114,388	1,235,923	3,000	1,353,311

Depreciation
As at 1 May 2024	12,230	744,270	3,000	759,500
Provided during the period	3,669	122,249	-	125,918

As at 30 April 2025	15,899	866,519	3,000	885,418

Net Book Value
As at 30 April 2025	98,489	369,404	-	467,893

As at 1 May 2024	102,158	325,063	-	427,221

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	338,813	35,402
VAT	-	13,732

	338,813	49,134

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BM Tech Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	179,257	48,282
Bank loans and overdrafts	45,246	18,939
Other taxes and social security	2,914	2,061
VAT	8,635	-
Other creditors	148,822	25,000
Other loans	324,800	160,095
Accruals and deferred income	1,695	1,651
Director's loan account	141,256	174,064

	852,625	430,092

Included within other creditors is £142,518 in relation to an invoice discounting facility. This loan is secured over the book debts to which it relates.

Included within other loans is £129,800 (2024: £122,833) which carries interest at a rate of 4.0% per annum.

The loan from the Director is repayable on demand and interest-free.

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

	2025	2024
	£	£
Bank loans	19,579	33,249

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

9. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	26,700	26,700
Later than one year and not later than five years	106,800	106,800
Later than five years	25,058	39,458

	158,558	172,958

10. Directors Advances, Credits and Guarantees

The Director has made a personal guarantee in respect of bank loans and other loans of £45,533 (2024: £25,324).

11. Related Party Transactions

At 30 April 2025 there was a loan due to the director of the company totalling £141,256 (2024: £174,064). The loans are unsecured, interest free and repayable on demand. At 30 April 2025 there was also a loan to a related party by virtue of a close family member of £1,234 (2024: £Nil) and is included within trade creditors. During the year there was also a loan to a related party by virtue of a close family member of £195,000. As at 30 April 2025, the loan was outstanding and included in other loans. The loan is repayable on demand and interest-free.

During the year, sales of £Nil (2024: £102,000) were made to a related party by virtue of common control. Recharges of materials, labour and equipment of £Nil (2024: £24,164) were also charged to this company. As at 30 April 2025, £63,529 (2024: £17,580) is owing from this company and is included within trade debtors.

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