REGISTERED NUMBER: 07723292 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

BKF Care & Repair Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

T Clarke

REGISTERED OFFICE:

17 Greenway Road

Heald Green

Cheadle

Cheshire

SK8 3NR

REGISTERED NUMBER:

07723292 (England and Wales)

ACCOUNTANTS:

Nick Brajkovich Limited

Chartered Accountants

29 Withers Avenue

Warrington

Cheshire

WA2 8EU

FIXED ASSETS

Tangible assets

4

33,924

11,446

CURRENT ASSETS

Stocks

5,214

6,353

Debtors

5

295,694

241,117

Cash at bank and in hand

201,811

300,066

502,719

547,536

CREDITORS

Amounts falling due within one year

6

136,009

191,798

NET CURRENT ASSETS

366,710

355,738

TOTAL ASSETS LESS CURRENT LIABILITIES

400,634

367,184

CREDITORS

Amounts falling due after more than one year

7

-

7,567

NET ASSETS

400,634

359,617

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

400,633

359,616

SHAREHOLDERS' FUNDS

400,634

359,617

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 April 2026 and were signed by:

T Clarke - Director

1.	STATUTORY INFORMATION

BKF Care & Repair 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 August 2024

2,095

50,491

9,318

61,904

Additions

140

39,994

746

40,880

Disposals

-

(29,704

)

-

(29,704

)

At 31 July 2025

2,235

60,781

10,064

73,080

DEPRECIATION

At 1 August 2024

1,700

39,441

9,317

50,458

Charge for year

128

11,010

249

11,387

Eliminated on disposal

-

(22,689

)

-

(22,689

)

At 31 July 2025

1,828

27,762

9,566

39,156

NET BOOK VALUE

At 31 July 2025

407

33,019

498

33,924

At 31 July 2024

395

11,050

1

11,446

5.

DEBTORS

31.7.25

31.7.24

£

£

Amounts falling due within one year:

Trade debtors

58,478

66,495

Other debtors

192,409

139,404

250,887

205,899

Amounts falling due after more than one year:

Other debtors

44,807

35,218

Aggregate amounts

295,694

241,117

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

8,779

11,500

Trade creditors

38,090

72,466

Taxation and social security

80,669

101,275

Other creditors

8,471

6,557

136,009

191,798

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans

-

7,567

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2025 and 31 July 2024:

31.7.25

31.7.24

£

£

T Clarke

Balance outstanding at start of year

139,404

110,991

Amounts advanced

79,843

58,413

Amounts repaid

(30,000

)

(30,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

189,247

139,404