B.K. TRADE SALES LTD

B.K. TRADE SALES LTD
Contents Page
For the year ended 31 August 2025

Company information	1
Director's report	2
Accountants' report	3
Income statement	4
Statement of financial position	5
Notes to the financial statements	6
Statement of changes in equity	7

B.K. TRADE SALES LTD
Company Information
For the year ended 31 August 2025

Director	Barry Kevin Hartle
Registered Number	04512654
Registered Office	38 GLANDON DRIVE CHEADLE HULME CHEADLE SK8 7EY
Accountants	Sorted and Co Ltd 3 Pownall Place 81 Bramhall Lane South STOCKPORT Cheshire SK7 2EN

1

B.K. TRADE SALES LTD
Director's Report
For the year ended 31 August 2025

Director's report and financial statements

The director presents his/her/their annual report and the financial statements for the year ended 31 August 2025.

Principal activities

Principal activity of the company during the financial year was of car sales

Director

The director who served the company throughout the year was as follows:

Barry Kevin Hartle

Statement of director's responsibilities

The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the director is required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.

----------------------------------
Barry Kevin Hartle
Director

Date approved: 27 May 2026

2

B.K. TRADE SALES LTD Accountants' Report For the year ended 31 August 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 August 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Sorted and Co Ltd 31 August 2025 .................................................... Sorted and Co Ltd 3 Pownall Place 81 Bramhall Lane South STOCKPORT Cheshire SK7 2EN 27 May 2026 3

B.K. TRADE SALES LTD
Accountants' Report
For the year ended 31 August 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 August 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Sorted and Co Ltd
31 August 2025

....................................................
Sorted and Co Ltd
3 Pownall Place
81 Bramhall Lane South
STOCKPORT
Cheshire
SK7 2EN
27 May 2026

3

B.K. TRADE SALES LTD
Income Statement
For the year ended 31 August 2025

	2025 £	2024 £
Turnover	714,115	1,172,811
Cost of sales	(668,301)	(1,124,423)
Gross profit	45,814	48,388
Administrative expenses	(32,183)	(29,216)
Operating profit	13,631	19,172
Interest payable and similar charges	(648)	(648)
Profit/(Loss) on ordinary activities before taxation	12,983	18,524
Tax on profit on ordinary activities	(2,467)	(3,529)
Profit/(Loss) for the financial year	10,516	14,995

4

B.K. TRADE SALES LTD
Statement of Financial Position
As at 31 August 2025

	Notes	2025 £	2024 £
Current assets
Stocks	3	700	11,300
Debtors	4	0	(5,330)
Cash at bank and in hand		128,137	102,128
		128,837	108,098
Creditors: amount falling due within one year	5	(27,805)	(16,582)
Net current assets		101,032	91,516

Total assets less current liabilities		101,032	91,516
Net assets		101,032	91,516

Capital and reserves
Called up share capital		100	100
Profit and loss account		100,932	91,416
Shareholders' funds		101,032	91,516

For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 financial statements were approved by the director on 27 May 2026 and were signed by:

-------------------------------
Barry Kevin Hartle
Director

5

B.K. TRADE SALES LTD
Statement of Changes in Equity
For the year ended 31 August 2025

	Equity share capital	Retained Earnings	Total
	£	£	£
At 01 September 2023	100	76,421	76,521
Profit/(Loss) for the year		14,995	14,995
Total comprehensive income for the year	-	14,995	14,995
Total investments by and distributions to owners	-	-	-
At 31 August 2024	100	91,416	91,516
At 01 September 2024	100	91,416	91,516
Profit/(Loss) for the year		10,516	10,516
Total comprehensive income for the year	-	10,516	10,516
Dividends		(1,000)	(1,000)
Total investments by and distributions to owners	-	(1,000)	(1,000)
At 31 August 2025	100	100,932	101,032

6

B.K. TRADE SALES LTD
Notes to the Financial Statements
For the year ended 31 August 2025

General Information

B.K. TRADE SALES LTD is a private company, limited by shares, registered in , registration number 04512654, registration address 38 GLANDON DRIVE, CHEADLE HULME CHEADLE, SK8 7EY.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.	Average number of employees Average number of employees during the year was 2 (2024 : 2).

3.

Stocks

	2025 £		2024 £
Stocks	700		11,300
	700		11,300

4.

Debtors: amounts falling due within one year

	2025 £		2024 £
Trade Debtors	0		(5,330)
	0		(5,330)

5.

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	0	(8,289)
Bank Loans & Overdrafts (Secured)	9,274	17,500
Corporation Tax	2,467	0
Accrued Expenses	1,600	0
Directors' Current Accounts	8,581	2,689
VAT	5,883	4,682
	27,805	16,582

7

Registered Number: 04512654

B.K. TRADE SALES LTD

Unaudited Financial Statements

Period of accounts Start date: 01 September 2024 End date: 31 August 2025