BDLM LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11985861

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		649,616		649,616
Investment Properties	5		59,828		59,828
Investments	6		1,235		1,235

			710,679		710,679
CURRENT ASSETS
Debtors	7	501,625		(292,334 )

		501,625		(292,334 )
Creditors: Amounts Falling Due Within One Year	8	(366,878 )		(152,646 )

NET CURRENT ASSETS (LIABILITIES)			134,747		(444,980 )

TOTAL ASSETS LESS CURRENT LIABILITIES			845,426		265,699

Creditors: Amounts Falling Due After More Than One Year	9		(856,823 )		(453,121 )

NET LIABILITIES			(11,397 )		(187,422 )

CAPITAL AND RESERVES
Called up share capital	11		400		400
Profit and Loss Account			(11,797 )		(187,822 )

SHAREHOLDERS' FUNDS			(11,397)		(187,422)

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BDLM LIMITED

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr BENJAMIN JAMES

Director

19th May 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

BDLM LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 11985861 . The registered office is 27 Pump Street, Malvern, Worcestershire, WR14 4LU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

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:

Freehold	No Depreciation
Plant & Machinery	18% Reducing
Motor Vehicles	18% Reducing
Fixtures & Fittings	18% Reducing
Computer Equipment	18% Reducing

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2025: NIL)

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BDLM LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£	£
Cost
As at 1 April 2025	550,000	76,245	33,604	12,200	672,049

As at 31 March 2026	550,000	76,245	33,604	12,200	672,049

Depreciation
As at 1 April 2025	-	19,040	-	3,393	22,433

As at 31 March 2026	-	19,040	-	3,393	22,433

Net Book Value
As at 31 March 2026	550,000	57,205	33,604	8,807	649,616

As at 1 April 2025	550,000	57,205	33,604	8,807	649,616

5. Investment Property

	2026
	£
Fair Value
As at 1 April 2025 and 31 March 2026	59,828

6. Investments

	Unlisted
	£
Cost or Valuation
As at 1 April 2025	1,235

As at 31 March 2026	1,235

Provision
As at 1 April 2025	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	1,235

As at 1 April 2025	1,235

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	744	-
Amounts owed by group undertakings	150	(1,135,262)
Other debtors	500,731	842,928

	501,625	(292,334 )

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BDLM LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	51,050	62,815
Trade creditors	14,585	23,120
Bank loans and overdrafts	15,517	49,526
Other loans	254,123	-
Other creditors	88	4,453
Taxation and social security	31,515	12,732

	366,878	152,646

9. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	449,878	453,271
Amounts owed to group undertakings	406,945	(150 )

	856,823	453,121

10. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	51,050	62,815

11. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	400	400

12. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr BENJAMIN JAMES	-	-	-	-	54,145
Mr Lee Dalton	-	-	-	-	37,499
Mr David Simkins	-	-	-	-	27,571

The above loan is unsecured, interest free and repayable on demand.

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