BMC Combustion Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08757166

BMC Combustion Ltd

Filleted Unaudited Financial Statements

31 October 2025

BMC Combustion Ltd

Statement of Financial Position

31 October 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	1,347	1,477

Current assets

Stocks		29,087	71,149
Debtors	6	148,383	147,217
Cash at bank and in hand		33,430	16,000
		---------	---------
		210,900	234,366

Creditors: amounts falling due within one year	7	129,160	136,084
		---------	---------
Net current assets		81,740	98,282
		--------	--------
Total assets less current liabilities		83,087	99,759

Creditors: amounts falling due after more than one year	8	–	3,905
		--------	--------
Net assets		83,087	95,854
		--------	--------

Capital and reserves

Called up share capital	2	2
Profit and loss account	83,085	95,852
	--------	--------
Shareholders funds	83,087	95,854
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

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

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

BMC Combustion Ltd

Statement of Financial Position (continued)

31 October 2025

These financial statements were approved by the board of directors and authorised for issue on 21 April 2026 , and are signed on behalf of the board by:

Mr B Croxall
Director

Company registration number: 08757166

BMC Combustion Ltd

Notes to the Financial Statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 5 Minton Place, Victoria Road, Bicester, Oxon, OX26 6QB.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably. When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period. When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	25% straight line
Fixtures & Fittings	-	25% straight line
Office Equipment	-	25% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2024: 3 ).

5. Tangible assets

	Plant and machinery	Fixtures and fittings	Equipment	Total
	£	£	£	£
Cost
At 1 November 2024	10,456	1,410	1,898	13,764
Additions	520	–	–	520
Disposals	( 7,808)	( 1,410)	( 141)	( 9,359)
	--------	-------	-------	--------
At 31 October 2025	3,168	–	1,757	4,925
	--------	-------	-------	--------
Depreciation
At 1 November 2024	10,275	1,381	631	12,287
Charge for the year	181	29	439	649
Disposals	( 7,808)	( 1,410)	( 140)	( 9,358)
	--------	-------	-------	--------
At 31 October 2025	2,648	–	930	3,578
	--------	-------	-------	--------
Carrying amount
At 31 October 2025	520	–	827	1,347
	--------	-------	-------	--------
At 31 October 2024	181	29	1,267	1,477
	--------	-------	-------	--------

6. Debtors

	2025	2024
	£	£
Trade debtors	103,637	102,276
Other debtors	44,746	44,941
	---------	---------
	148,383	147,217
	---------	---------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	5,032	32,618
Trade creditors	68,078	51,274
Corporation tax	5,480	9,564
Social security and other taxes	34,287	36,468
Other creditors	16,283	6,160
	---------	---------
	129,160	136,084
	---------	---------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	–	3,905
	----	-------

9. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
Mr B Croxall	366	47,885	( 58,656)	( 10,405)
	----	--------	--------	--------

	2024
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
Mr B Croxall	( 407)	48,772	( 47,999)	366
	----	--------	--------	----