BrightAccountsProduction v1.0.0 v1.0.0 2024-11-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the business is that of the installation of network cabling. 2 April 2026 NI627341 2025-10-31 NI627341 2024-10-31 NI627341 2023-10-31 NI627341 2024-11-01 2025-10-31 NI627341 2023-11-01 2024-10-31 NI627341 uk-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 NI627341 uk-curr:PoundSterling 2024-11-01 2025-10-31 NI627341 uk-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 NI627341 uk-bus:FullAccounts 2024-11-01 2025-10-31 NI627341 uk-bus:Director1 2024-11-01 2025-10-31 NI627341 uk-bus:RegisteredOffice 2024-11-01 2025-10-31 NI627341 uk-bus:Agent1 2024-11-01 2025-10-31 NI627341 uk-core:ShareCapital 2025-10-31 NI627341 uk-core:ShareCapital 2024-10-31 NI627341 uk-core:RetainedEarningsAccumulatedLosses 2025-10-31 NI627341 uk-core:RetainedEarningsAccumulatedLosses 2024-10-31 NI627341 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-10-31 NI627341 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-10-31 NI627341 uk-bus:FRS102 2024-11-01 2025-10-31 NI627341 uk-core:FurnitureFittingsToolsEquipment 2024-11-01 2025-10-31 NI627341 uk-core:MotorVehicles 2024-11-01 2025-10-31 NI627341 uk-core:CurrentFinancialInstruments 2025-10-31 NI627341 uk-core:CurrentFinancialInstruments 2024-10-31 NI627341 uk-core:WithinOneYear 2025-10-31 NI627341 uk-core:WithinOneYear 2024-10-31 NI627341 uk-core:OtherMiscellaneousReserve 2024-10-31 NI627341 uk-core:OtherMiscellaneousReserve 2024-11-01 2025-10-31 NI627341 uk-core:AcceleratedTaxDepreciationDeferredTax 2025-10-31 NI627341 uk-core:TaxLossesCarry-forwardsDeferredTax 2025-10-31 NI627341 uk-core:OtherDeferredTax 2025-10-31 NI627341 uk-core:RevaluationPropertyPlantEquipmentDeferredTax 2025-10-31 NI627341 uk-core:OtherMiscellaneousReserve 2025-10-31 NI627341 2024-11-01 2025-10-31 NI627341 uk-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: NI627341

B-MAC Communications Ltd

Unaudited Financial Statements

for the financial year ended 31 October 2025

B-MAC Communications Ltd

DIRECTOR AND OTHER INFORMATION

Director | Mr. Brendan Begley
Company Registration Number | NI627341
Registered Office | 16 Mount Charles
| Belfast
| BT7 1NZ
| Northern Ireland
Business Address | 27 Glendale
| Blacks Road
| Belfast
| BT10 0NX
Accountants | Muldoon
| Chartered Accountants & Registered Auditors
| 16 Mount Charles
| Belfast
| BT7 1NZ
Bankers | Santander
| 63 Royal Avenue
| Belfast
| BT1 1FT

B-MAC Communications Ltd

Company Registration Number: NI627341

BALANCE SHEET

as at 31 October 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Fixed Assets

Tangible assets |  | 4 | 89,576 |  | 59,551
|  |  | ───────── |  | ─────────
Current Assets

Debtors |  | 5 | 2,128,415 |  | 1,636,445
Cash and cash equivalents |  |  | 415,192 |  | 536,559
|  |  | ───────── |  | ─────────
|  |  | 2,543,607 |  | 2,173,004
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 6 | (200,977) |  | (144,724)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 2,342,630 |  | 2,028,280
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 2,432,206 |  | 2,087,831
Provisions for liabilities |  | 8 | (22,394) |  | (14,888)
|  |  | ───────── |  | ─────────
Net Assets |  |  | 2,409,812 |  | 2,072,943
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 20 |  | 20
Retained earnings |  |  | 2,409,792 |  | 2,072,923
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 2,409,812 |  | 2,072,943
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Director's Report.

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 2 April 2026

________________________________ |  |  |  |  |
Mr. Brendan Begley |  |  |  |  |
Director |  |  |  |  |

B-MAC Communications Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 October 2025

1. | General Information
| B-Mac Communications Ltd is a private company limited by shares incorporated in Northern Ireland. The registered office of the company is 16 Mount Charles, Belfast, BT7 1NZ. 10 Gelndale Road, Belfast, BT10 0NX is the principal place of business of the company. The financial statements have been presented in Pound Sterling (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the year ended 31 October 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Fixtures, fittings and equipment | - | 15% Straight line
|  | Motor vehicles | - | 25% Straight line
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Provisions
| Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Employee benefits
| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| Foreign currencies
| Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including director, during the financial year was:
|  | 2025 | 2024
|  | Number | Number
| Administration | 1 | 1
| Director | 1 | 1
| Other | 13 | 13
|  | ───────── | ─────────
|  | 15 | 15
|  | ═════════ | ═════════

4. | Tangible assets
|  | Fixtures, | Motor | Total
|  | fittings and | vehicles |
|  | equipment |  |
|  | £ | £ | £
| Cost
| At 1 November 2024 | 43,618 | 167,642 | 211,260
| Additions | 11,011 | 64,750 | 75,761
|  | ───────── | ───────── | ─────────
| At 31 October 2025 | 54,629 | 232,392 | 287,021
|  | ───────── | ───────── | ─────────
| Depreciation
| At 1 November 2024 | 40,118 | 111,591 | 151,709
| Charge for the financial year | 3,052 | 42,684 | 45,736
|  | ───────── | ───────── | ─────────
| At 31 October 2025 | 43,170 | 154,275 | 197,445
|  | ───────── | ───────── | ─────────
| Net book value
| At 31 October 2025 | 11,459 | 78,117 | 89,576
|  | ═════════ | ═════════ | ═════════
| At 31 October 2024 | 3,500 | 56,051 | 59,551
|  | ═════════ | ═════════ | ═════════

5. | Debtors | 2025 | 2024
|  | £ | £
| Trade debtors | 306,724 | 331,221
| Amounts owed by connected parties (Note 9) | 1,268,393 | 1,023,293
| Other debtors | 25,000 | 30,520
| Director's current account (Note 10) | 383,440 | 134,934
| Taxation (Note 7) | 49,922 | 36,949
| Prepayments and accrued income | 94,936 | 79,528
|  | ───────── | ─────────
|  | 2,128,415 | 1,636,445
|  | ═════════ | ═════════

6. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Trade creditors | (2,067) | (7,562)
| Taxation (Note 7) | 158,772 | 117,435
| Accruals:
| Pension accrual | 265 | 973
| Other accruals | 44,007 | 33,878
|  | ───────── | ─────────
|  | 200,977 | 144,724
|  | ═════════ | ═════════

7. | Taxation | 2025 | 2024
|  | £ | £
| Debtors:
| VAT | 49,922 | 6,459
| Subcontractors tax | - | 30,490
|  | ───────── | ─────────
|  | 49,922 | 36,949
|  | ═════════ | ═════════
| Creditors:
| Corporation tax | 70,154 | 94,511
| PAYE / NI | 88,618 | 22,924
|  | ───────── | ─────────
|  | 158,772 | 117,435
|  | ═════════ | ═════════

8. | Provisions for liabilities
| The amounts provided for deferred taxation are analysed below:
|  | Capital | Total | Total
|  | allowances |  |
|  |  | 2025 | 2024
|  | £ | £ | £
| At financial year start | 14,888 | 14,888 | 6,491
| Charged to profit and loss | 7,506 | 7,506 | 8,397
|  | ───────── | ───────── | ─────────
| At financial year end | 22,394 | 22,394 | 14,888
|  | ═════════ | ═════════ | ═════════

9. | Related party transactions
|  | Balance | Movement | Balance | Maximum
|  | 2025 | in year | 2024 | in year
|  | £ | £ | £ | £
|  | 1,268,393 | 245,100 | 1,023,293 | -
|  | ═════════ | ═════════ | ═════════ | ═════════

10. | Director's advances, credits and guarantees
| During the year, the company had net transactions with the Director of £286,006. At the balance sheet date the amount owed to the company was £383,440 (2024 - £134,934). The loans are interest free and repayable on demand.

11. | Controlling interest
| Mr B Begley is the controlling party holding 100% of the share capital.

12. | Post-Balance Sheet Events
| There have been no significant events since the financial year end.