REGISTERED NUMBER: 01681062 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

BD TECHNICAL POLYMER LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D J Shah

N D Shah

REGISTERED OFFICE:

Unit 202B Cooks Road

Weldon North Industrial Estate

Corby

Northamptonshire

NN17 5JT

REGISTERED NUMBER:

01681062 (England and Wales)

ACCOUNTANTS:

TC Group

31 High View Close

Hamilton Office Park

Leicester

Leicestershire

LE4 9LJ

FIXED ASSETS

Tangible assets

4

117,029

93,071

CURRENT ASSETS

Stocks

5

150,248

159,526

Debtors

6

97,173

171,050

Cash at bank

519,681

445,132

767,102

775,708

CREDITORS

Amounts falling due within one year

7

77,077

115,935

NET CURRENT ASSETS

690,025

659,773

TOTAL ASSETS LESS CURRENT LIABILITIES

807,054

752,844

PROVISIONS FOR LIABILITIES

10

105,541

100,017

NET ASSETS

701,513

652,827

CAPITAL AND RESERVES

Called up share capital

11

40,000

40,000

Capital redemption reserve

150,000

150,000

Retained earnings

511,513

462,827

SHAREHOLDERS' FUNDS

701,513

652,827

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 31 March 2026 and were signed on its behalf by:

D J Shah - Director

N D Shah - Director

1.	STATUTORY INFORMATION

BD Technical Polymer 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.

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.

There were no material departures from this standard.

Significant judgements and estimates

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

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.

Plant and machinery

-

10% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

Tangible fixed assets are initially recorded at cost and subsequently carried at cost less accumulated depreciation and accumulated impairment losses.

At each reporting date the company assesses whether there is any indication of impairment. If such

indication exists, the recoverable amount of the asset is determined which is the higher of its fair value

less costs to sell and its value in use.

Stocks

Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell, after making due allowance for obsolete and slow moving items.

Financial instruments

Basic financial assets, including trade and other receivables and cash and bank balances, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method.

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) despite having retained some significant risks and rewards of ownership, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Basic financial liabilities, including trade and other payables, and loans from fellow group companies, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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.

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 7 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 October 2024

513,828

19,944

48,990

582,762

Additions

-

1,092

49,090

50,182

Disposals

-

-

(48,990

)

(48,990

)

At 30 September 2025

513,828

21,036

49,090

583,954

DEPRECIATION

At 1 October 2024

421,591

19,110

48,990

489,691

Charge for year

18,591

474

7,159

26,224

Eliminated on disposal

-

-

(48,990

)

(48,990

)

At 30 September 2025

440,182

19,584

7,159

466,925

NET BOOK VALUE

At 30 September 2025

73,646

1,452

41,931

117,029

At 30 September 2024

92,237

834

-

93,071

5.

STOCKS

2025

2024

£

£

Stocks

150,248

159,526

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

91,161

165,584

Prepayments

6,012

5,466

97,173

171,050

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

36,777

50,410

Corporation tax

12,178

17,053

Social security and other taxes

10,942

10,259

VAT

14,680

31,213

Accrued expenses

2,500

7,000

77,077

115,935

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

58,359

58,359

Between one and five years

121,581

179,940

179,940

238,299

9.	SECURED DEBTS

HSBC Bank PLC hold a fixed and floating charge over the assets within the company.

10.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

29,257

23,733

Other provisions

76,284

76,284

105,541

100,017

Deferred

tax

£

Balance at 1 October 2024

23,733

Provided during year

5,524

Balance at 30 September 2025

29,257

The other provision consists of committed costs in relation to property repairs.

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

40,000

Ordinary

1

40,000

40,000

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Samat Holdings Ltd which is a company registered in Jersey. The directors are the beneficial owners.