REGISTERED NUMBER: 09453679 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

BKBM Enterprise Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Alderton

Ms R C Kelly

SECRETARY:

Highfield Advisory Ltd

REGISTERED OFFICE:

52 Tabernacle Street

London

EC2A 4NJ

REGISTERED NUMBER:

09453679 (England and Wales)

ACCOUNTANTS:

Oculus Accountancy Limited

Chartered Accountants

83 Victoria Street

London

SW1H 0HW

FIXED ASSETS

Intangible assets

4

405,166

433,803

Tangible assets

5

2,740

9,908

407,906

443,711

CURRENT ASSETS

Debtors

6

857,169

525,383

Cash in hand

136,267

203,760

993,436

729,143

CREDITORS

Amounts falling due within one year

7

(526,257

)

(508,612

)

NET CURRENT ASSETS

467,179

220,531

TOTAL ASSETS LESS CURRENT LIABILITIES

875,085

664,242

CREDITORS

Amounts falling due after more than one year

8

(2,249

)

(4,167

)

NET ASSETS

872,836

660,075

CAPITAL AND RESERVES

Called up share capital

6,264

6,211

Share premium

4,244,294

4,230,627

Capital redemption reserve

309

309

Retained earnings

(3,378,031

)

(3,577,072

)

872,836

660,075

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 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 7 May 2026 and were signed on its behalf by:

Ms R C Kelly - Director

1.	STATUTORY INFORMATION

BKBM Enterprise 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.

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.

Development costs are being amortised evenly over their estimated useful life of three years.

Tangible fixed assets

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery 25% per annum

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 20 (2024 - 27 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

829,687

Additions

210,186

At 31 December 2025

1,039,873

AMORTISATION

At 1 January 2025

395,884

Charge for year

238,823

At 31 December 2025

634,707

NET BOOK VALUE

At 31 December 2025

405,166

At 31 December 2024

433,803

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

34,113

Additions

1,064

At 31 December 2025

35,177

DEPRECIATION

At 1 January 2025

24,205

Charge for year

8,232

At 31 December 2025

32,437

NET BOOK VALUE

At 31 December 2025

2,740

At 31 December 2024

9,908

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

332,597

360,120

Other debtors

524,572

165,263

857,169

525,383

Other debtors represents £23,397 of prepayments (2024: £36,204).

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

5,692

7,623

Taxation and social security

242,171

210,285

Other creditors

278,394

290,704

526,257

508,612

The Taxation and Social Security creditor comprises PAYE and NIC of £120,769 due to be paid in January 2026 (2024: £71,474), VAT payable primarily in respect of trade debtors of £121,736 (2024: £138,809).

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Other creditors

2,249

4,167

9.	INVESTMENT IN SUBSIDIARY

The following entity was an associated undertaking of the company during the year:

Name of undertaking

Country of Incorporation

Nature of Relationship

Proportion of Ordinary Share Capital Held

VenueScanner Inc.

UK

Subsidiary

100%

The company held 100% of the issued ordinary share capital of VenueScanner Inc. throughout the year.