BRITISH_LAMINATE_FABRICAT

BRITISH LAMINATE FABRICATORS ASSOCIATION LIMITED

BALANCE SHEET

AS AT

2 SEPTEMBER 2025

- 1 -

2025

2024

Notes

Current assets

Debtors

2,333

Cash at bank and in hand

5,856

2,741

5,863

5,074

Creditors: amounts falling due within one year

(5,750)

(4,096)

Net current assets

113

978

Reserves

Income and expenditure account

113

978

Members' funds

113

978

The directors of the company have elected not to include a copy of the income and expenditure account within the financial statements.true

For the financial period ended 2 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 7 December 2025 and are signed on its behalf by:

Mr G Matthews

Director

Company Registration No. 00883837

BRITISH LAMINATE FABRICATORS ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 2 SEPTEMBER 2025

- 2 -

Accounting policies

Company information

British Laminate Fabricators Association Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is 5 Yeomans Court, Ware Road, Hertford, Hertfordshire, United Kingdom, SG13 7HJ.

1.1

Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2

Going concern

These financial statements are prepared on a break up basis. The directors and councillors have confirmed that the company is not a going concern and has ceased its operations on the reporting date.

1.3

Reporting period

The reporting period has been extended by 2 months to the 2nd September 2025 due to the company ceasing its operation on the reporting date. The comparative amounts presented in these financial statements are not entirely comparable.

1.4

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.

1.5

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.

1.6

Interest income

Interest income is recognised using the effective interest method.

1.7

Cash at bank and in hand

Cash and cash equivalents in the balance sheet comprise cash at banks and in hand and short term deposits with an original maturity date of three months or less. For the purpose of the consolidated cash flow statement, cash and cash equivalents consist of cash and cash equivalents as defined above, net of outstanding bank overdrafts.

1.8

Taxation

Current tax is recognised for the amount of income tax payable in respect of the taxable profit for the current or past reporting periods using tax rates that have been enacted or substantively enacted by the reporting date.

BRITISH LAMINATE FABRICATORS ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE PERIOD ENDED 2 SEPTEMBER 2025

- 3 -

Judgements and key sources of estimation uncertainty

The preparation of financial statements requires management to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The directors do not consider there to be any significant judgements or estimates.

Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025

2024

Number

Debtors

2025

2024

Amounts falling due within one year:

Other debtors

2,150

Prepayments and accrued income

183

2,333

Creditors: amounts falling due within one year

2025

2024

Taxation and social security

451

Other creditors

4,000

2,255

Accruals and deferred income

1,750

1,390

5,750

4,096