REGISTERED NUMBER: 05319600 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

B.M.D. FABRICATIONS LTD.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms M J Dodson

REGISTERED OFFICE:

Dorn Hill Farm Workshop

Batsford

Moreton-In-Marsh

Gloucestershire

GL56 9QG

REGISTERED NUMBER:

05319600 (England and Wales)

ACCOUNTANTS:

Kingscott Dix (Cheltenham) Limited

7 Rockfield Business Park

Old Station Drive

Leckhampton

Cheltenham

GL53 0AN

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

6,763

5,080

6,763

5,080

CURRENT ASSETS

Stocks

2,645

2,363

Debtors

6

59,868

47,069

Cash at bank and in hand

1,791

2,322

64,304

51,754

CREDITORS

Amounts falling due within one year

7

(63,430

)

(55,181

)

NET CURRENT ASSETS/(LIABILITIES)

874

(3,427

)

TOTAL ASSETS LESS CURRENT LIABILITIES

7,637

1,653

PROVISIONS FOR LIABILITIES

(435

)

(435

)

NET ASSETS

7,202

1,218

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

7,102

1,118

SHAREHOLDERS' FUNDS

7,202

1,218

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

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

The director acknowledges her 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 Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 April 2026 and were signed by:

Ms M J Dodson - Director

1.	STATUTORY INFORMATION

B.M.D. Fabrications Ltd. 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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

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 Profit and loss account, 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

62,500

AMORTISATION

At 1 January 2025

and 31 December 2025

62,500

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 January 2025

98,621

3,684

29,673

131,978

Additions

4,000

-

-

4,000

At 31 December 2025

102,621

3,684

29,673

135,978

DEPRECIATION

At 1 January 2025

95,939

1,659

29,300

126,898

Charge for year

1,671

553

93

2,317

At 31 December 2025

97,610

2,212

29,393

129,215

NET BOOK VALUE

At 31 December 2025

5,011

1,472

280

6,763

At 31 December 2024

2,682

2,025

373

5,080

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

57,239

24,592

Amounts owed by group undertakings

-

20,000

Prepayments

2,629

2,477

59,868

47,069

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

13,628

19,177

Trade creditors

17,926

13,719

Tax

14,525

8,261

Social security and other taxes

863

1,571

VAT

11,847

8,172

Other creditors

231

-

Accrued expenses

4,410

4,281

63,430

55,181

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is M.J.D Fabrications Limited.