Brock FMD Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 03284676 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Brock FMD Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Miss L C Mattin

Mr P C Woodrow

REGISTERED OFFICE:

Number Sixty One

Alexandra Road

Lowestoft

Suffolk

NR32 1PL

REGISTERED NUMBER:

03284676 (England and Wales)

ACCOUNTANTS:

CUNNINGHAMS

Number Sixty One

Alexandra Road

Lowestoft

Suffolk

NR32 1PL

FIXED ASSETS

Tangible assets

4

33,363

44,763

CURRENT ASSETS

Stocks

1,000

Debtors

355,478

382,422

Cash at bank and in hand

192,804

94,180

549,282

477,602

CREDITORS

Amounts falling due within one year

296,638

101,613

NET CURRENT ASSETS

252,644

375,989

TOTAL ASSETS LESS CURRENT
LIABILITIES

286,007

420,752

PROVISIONS FOR LIABILITIES

8,341

11,191

NET ASSETS

277,666

409,561

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

277,664

409,559

SHAREHOLDERS' FUNDS

277,666

409,561

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 April 2025 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 Board of Directors and authorised for issue on 10 December 2025 and were signed on its behalf by:

Miss L C Mattin - Director

Mr P C Woodrow - Director

1.	STATUTORY INFORMATION

Brock FMD Limited 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.

Revenue recognition

Revenue is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business net of value added tax.

Contract revenue reflects the contract activity during the year and is measured at the fair value of consideration received or receivable. When the outcome can be assessed reliably, contract revenue and associated costs are recognised as revenue and expenses respectively by reference to the stage of completion of the contract activity at the balance sheet date. The stage of completion is measured by reference to the contract costs incurred up to the balance sheet date as a percentage of total estimated costs for each contract.

Where the outcome of a contract cannot be estimated reliably, revenue is recognised only to the extent of

contract costs incurred where it is probable that they will be recovered, and contract costs are recognised as an expense in the period in which they are incurred.

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

-

20% on cost and 15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Stocks

Stocks of materials are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Contracts in progress

Contracts in progress are stated at prime cost plus contracting overheads, some account being taken of profits accrued to date and provision for losses, including estimated future losses, being deducted where appropriate.

Progress payments received and receivable which are attributable to the value of contracts are deducted in presenting the amounts recoverable on contracts in the accounts. Progress payments and amounts in excess of contract values, if any, are stated separately.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 May 2024

and 30 April 2025

138,427

DEPRECIATION

At 1 May 2024

93,664

Charge for year

11,400

At 30 April 2025

105,064

NET BOOK VALUE

At 30 April 2025

33,363

At 30 April 2024

44,763

5.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 30 April 2025 and the period ended 30 April 2024:

30.4.25

30.4.24

£

Mr R H Knights

Balance outstanding at start of year

-

Amounts advanced

-

469,929

Amounts repaid

-

(469,929

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

Interest of £9,929 was charged on amounts advanced to the director during the previous period.