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Registered number: 03917863
B & K Accident Repair Centre Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
SFB Group Limited
B & K Accident Repair Centre Limited
Contents
Contents

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

Page 1
B & K Accident Repair Centre Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 03917863

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 7,958 |  | 7,856
|  |  | 7,958 |  | 7,856
CURRENT ASSETS
Stocks | 6 | 13,000 |  | 10,000 |
Debtors | 7 | 310,847 |  | 375,614 |
Cash at bank and in hand |  | 1,993 |  | 30,855 |
|  | 325,840 |  | 416,469 |
Creditors: Amounts Falling Due Within One Year | 8 | (260,920 ) |  | (238,745 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 64,920 |  | 177,724
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 72,878 |  | 185,580
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (194,784 ) |  | (246,975 )
NET LIABILITIES |  |  | (121,906 ) |  | (61,395 )
CAPITAL AND RESERVES
Called up share capital | 11 |  | 56 |  | 56
Share premium account |  |  | 10,291 |  | 10,291
Capital redemption reserve |  |  | 45 |  | 45
Profit and Loss Account |  |  | (132,298 ) |  | (71,787 )
SHAREHOLDERS' FUNDS |  |  | (121,906) |  | (61,395)

Page 1
Page 2
B & K Accident Repair Centre Limited
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 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 Mark Marshall Director
3 March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
B & K Accident Repair Centre Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
B & K Accident Repair Centre Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03917863 . The registered office is Manor Court Chambers, Townsend Drive, Nuneaton, Warwickshire, CV11 6RU.
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. Going Concern Disclosure
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
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 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.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.5. 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 | 10% straight line
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 10% straight line

2.6. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.7. 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.
2.8. 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.
2.9. Profit and Loss Account format
The Companies Act 2006 permits companies to adopt either of two Profit and Loss Account formats. The company has adopted Format 1 Profit and Loss Account this year having previously adopted Format 2 in previous years. The reason for the change is that the director considers the information in Format 1 to be more meaningful for the nature of the business.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 7)
7 7
Page 3
Page 4
B & K Accident Repair Centre Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 July 2024 | 7,948
As at 30 June 2025 | 7,948
Amortisation
As at 1 July 2024 | 7,948
As at 30 June 2025 | 7,948
Net Book Value
As at 30 June 2025 | -
As at 1 July 2024 | -

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 July 2024 | 94,150 | 7,150 | 31,071 | 132,371
Additions | 2,125 | - | - | 2,125
As at 30 June 2025 | 96,275 | 7,150 | 31,071 | 134,496
Depreciation
As at 1 July 2024 | 91,877 | 6,046 | 26,592 | 124,515
Provided during the period | 727 | 276 | 1,020 | 2,023
As at 30 June 2025 | 92,604 | 6,322 | 27,612 | 126,538
Net Book Value
As at 30 June 2025 | 3,671 | 828 | 3,459 | 7,958
As at 1 July 2024 | 2,273 | 1,104 | 4,479 | 7,856

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 13,000 |  | 10,000

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 13,356 |  | 56,380
Other debtors | 297,491 |  | 319,234
| 310,847 |  | 375,614

Page 4
Page 5
B & K Accident Repair Centre Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 107,175 |  | 116,945
Bank loans and overdrafts | 10,648 |  | -
Other loans | 72,191 |  | 64,631
Other creditors | 59,566 |  | 19,527
Taxation and social security | 11,340 |  | 37,642
| 260,920 |  | 238,745

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other loans | 194,784 |  | 246,975

10. Secured Creditors
Of the creditors the following amounts are secured:
11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up but not fully paid | £ |  | £
55 Ordinary A shares of £ 1.00 each | 55 |  | 55
1 Ordinary B shares of £ 1.00 each | 1 |  | 1
| 56 |  | 56

12. Related Party Transactions
Rent at market value
During the year the company rented its trading premises from BKMJ Property Limited, a company under the common ownership and control of Mr Marshall.
The rent charged by BKMJ Property Limited is below estimated market rental value and the arrangement is therefore not considered to be on normal commercial or arm’s length terms
Rent paid to BKMJ Property Limited during the year amounted to £22,950 (2024 – £24,600).
There were no amounts outstanding to or from BKMJ Property Limited in respect of these transactions at 30 June 2025 (2024 – £nil).
Intercompany balance
At the balance sheet date the company was owed £290,913 (2024: £285,686) from BKMJ Property Limited. BKMJ Property Limited is a company under common ownership and control of Mr Marshall.
The balance arose from funding advanced by the company. The amount is unsecured, interest‑free and repayable on demand.
Page 5