REGISTERED NUMBER: 06117093 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

B & M Engineers Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D C Bryant

G Bryant

REGISTERED OFFICE:

C/o Aspen Waite Ltd

Rubis House

15 Friarn Street

Bridgwater

Somerset

TA6 3LH

REGISTERED NUMBER:

06117093 (England and Wales)

ACCOUNTANTS:

Aspen Waite South Ltd

Boston House

Grove Business Park

Wantage

Oxfordshire

OX12 9FF

FIXED ASSETS

Intangible assets

4

17,500

35,000

Tangible assets

5

37,495

52,066

54,995

87,066

CURRENT ASSETS

Stocks

15,000

12,500

Debtors

6

105,604

57,751

Cash at bank

145,127

237,637

265,731

307,888

CREDITORS

Amounts falling due within one year

7

270,047

279,754

NET CURRENT (LIABILITIES)/ASSETS

(4,316

)

28,134

TOTAL ASSETS LESS CURRENT LIABILITIES

50,679

115,200

PROVISIONS FOR LIABILITIES

3,132

6,372

NET ASSETS

47,547

108,828

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

47,545

108,826

SHAREHOLDERS' FUNDS

47,547

108,828

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 3 June 2026 and were signed on its behalf by:

D C Bryant - Director

G Bryant - Director

1.	STATUTORY INFORMATION

B & M Engineers 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.

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 2008, 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.

Improvements to property

-

10% on cost

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on cost

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 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 14 (2025 - 14 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

350,000

AMORTISATION

At 1 April 2025

315,000

Amortisation for year

17,500

At 31 March 2026

332,500

NET BOOK VALUE

At 31 March 2026

17,500

At 31 March 2025

35,000

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 April 2025

32,616

141,560

13,543

77,714

265,433

Additions

-

741

132

-

873

Disposals

-

(1,399

)

-

-

(1,399

)

At 31 March 2026

32,616

140,902

13,675

77,714

264,907

DEPRECIATION

At 1 April 2025

32,616

116,723

10,830

53,198

213,367

Charge for year

-

7,832

1,198

6,129

15,159

Eliminated on disposal

-

(1,114

)

-

-

(1,114

)

At 31 March 2026

32,616

123,441

12,028

59,327

227,412

NET BOOK VALUE

At 31 March 2026

-

17,461

1,647

18,387

37,495

At 31 March 2025

-

24,837

2,713

24,516

52,066

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

90,898

41,245

Other debtors

14,706

16,506

105,604

57,751

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

95,324

101,624

Taxation and social security

98,740

108,008

Other creditors

75,983

70,122

270,047

279,754

8.	LEASING AGREEMENTS

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

31.3.26

31.3.25

£

£

Within one year

26,025

26,025

Between one and five years

13,013

39,038

39,038

65,063

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

2

Ordinary

£1

2

2