BAPP Industrial Supplies (West Midlands) Limited 10465148 false 2025-01-01 2025-12-31 2025-12-31 The principal activity of the company is is that of the sale of industrial fasteners. Digita Accounts Production Advanced 6.30.9574.0 true true 10465148 2025-01-01 2025-12-31 10465148 2025-12-31 10465148 bus:OrdinaryShareClass1 2025-12-31 10465148 core:CurrentFinancialInstruments 2025-12-31 10465148 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 10465148 core:LandBuildings core:ShortLeaseholdAssets 2025-12-31 10465148 core:MotorVehicles 2025-12-31 10465148 core:PlantMachinery 2025-12-31 10465148 bus:SmallEntities 2025-01-01 2025-12-31 10465148 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 10465148 bus:FilletedAccounts 2025-01-01 2025-12-31 10465148 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 10465148 bus:RegisteredOffice 2025-01-01 2025-12-31 10465148 bus:Chairman 2025-01-01 2025-12-31 10465148 bus:Director2 2025-01-01 2025-12-31 10465148 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 10465148 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 10465148 core:LandBuildings 2025-01-01 2025-12-31 10465148 core:LandBuildings core:ShortLeaseholdAssets 2025-01-01 2025-12-31 10465148 core:MotorVehicles 2025-01-01 2025-12-31 10465148 core:PlantMachinery 2025-01-01 2025-12-31 10465148 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2025-01-01 2025-12-31 10465148 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity core:RenderingOrReceivingServices 2025-01-01 2025-12-31 10465148 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity core:SaleOrPurchaseGoods 2025-01-01 2025-12-31 10465148 countries:AllCountries 2025-01-01 2025-12-31 10465148 2024-12-31 10465148 core:LandBuildings core:ShortLeaseholdAssets 2024-12-31 10465148 core:MotorVehicles 2024-12-31 10465148 core:PlantMachinery 2024-12-31 10465148 2024-01-01 2024-12-31 10465148 2024-12-31 10465148 bus:OrdinaryShareClass1 2024-12-31 10465148 core:CurrentFinancialInstruments 2024-12-31 10465148 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 10465148 core:LandBuildings core:ShortLeaseholdAssets 2024-12-31 10465148 core:MotorVehicles 2024-12-31 10465148 core:PlantMachinery 2024-12-31 10465148 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2024-01-01 2024-12-31 10465148 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity core:RenderingOrReceivingServices 2024-01-01 2024-12-31 10465148 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity core:SaleOrPurchaseGoods 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 10465148

BAPP Industrial Supplies (West Midlands) Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

BAPP Industrial Supplies (West Midlands) Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 11

BAPP Industrial Supplies (West Midlands) Limited

Company Information

Chairman | Mr Dean Garth Cook

Director | Mr Gavin Barnes

Registered office | Unit 19 Kelvin Way Industrial Estate West Bromwich West Midlands B70 7TW

Accountants | Thorntons Accounting Limited Chartered Certified Accountants 176-178 Pontefract Road Cudworth Barnsley South Yorkshire S72 8BE

BAPP Industrial Supplies (West Midlands) Limited

(Registration number: 10465148)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 119,669 | 87,284
Current assets |  |  |
Stocks | 5 | 80,077 | 60,077
Debtors | 6 | 516,665 | 564,731
Cash at bank and in hand |  | 1,039,060 | 944,884
|  | 1,635,802 | 1,569,692
Creditors: Amounts falling due within one year | 7 | (1,047,812) | (1,074,947)
Net current assets |  | 587,990 | 494,745
Total assets less current liabilities |  | 707,659 | 582,029
Provisions for liabilities |  | (29,518) | (14,512)
Net assets |  | 678,141 | 567,517
Capital and reserves |  |  |
Called up share capital | 8 | 50,099 | 50,099
Retained earnings |  | 628,042 | 517,418
Shareholders' funds |  | 678,141 | 567,517

For the financial year ending 31 December 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; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 14 April 2026

BAPP Industrial Supplies (West Midlands) Limited

(Registration number: 10465148)
Balance Sheet as at 31 December 2025

......................................... Mr Dean Garth Cook Chairman

BAPP Industrial Supplies (West Midlands) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Unit 19
Kelvin Way Industrial Estate
West Bromwich
West Midlands
B70 7TW

These financial statements were authorised for issue by the director on 14 April 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

BAPP Industrial Supplies (West Midlands) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Motor vehicles | 25% Straight line basis
Short Leasehold | 10% Straight line basis
Plant and machinery | 20% Straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

BAPP Industrial Supplies (West Midlands) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors 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 the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

BAPP Industrial Supplies (West Midlands) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 13 (2024 - 12).

4 | Tangible assets

| Short leasehold land and buildings £ | Plant and machinery £ | Motor vehicles £ | Total £
Cost or valuation
At 1 January 2025 | 4,020 | 15,812 | 161,977 | 181,809
Additions | - | - | 115,793 | 115,793
Disposals | - | - | (105,520) | (105,520)
At 31 December 2025 | 4,020 | 15,812 | 172,250 | 192,082
Depreciation
At 1 January 2025 | - | 14,906 | 79,619 | 94,525
Charge for the year | 402 | 228 | 58,520 | 59,150
Eliminated on disposal | - | - | (81,262) | (81,262)
At 31 December 2025 | 402 | 15,134 | 56,877 | 72,413
Carrying amount
At 31 December 2025 | 3,618 | 678 | 115,373 | 119,669
At 31 December 2024 | 4,020 | 906 | 82,358 | 87,284

Included within the net book value of land and buildings above is £3,618 (2024 - £4,020) in respect of short leasehold land and buildings.

BAPP Industrial Supplies (West Midlands) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

5 | Stocks

| 2025 £ | 2024 £
Other inventories | 80,077 | 60,077

BAPP Industrial Supplies (West Midlands) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

6 | debtors

| 2025 £ | 2024 £
Trade debtors | 491,395 | 546,987
Prepayments | 25,270 | 17,744
| 516,665 | 564,731

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 9 | 315,729 | 246,158
Trade creditors |  | 298,678 | 308,033
Taxation and social security |  | 101,397 | 176,023
Accruals and deferred income |  | 35,545 | 52,316
Other creditors |  | 296,463 | 292,417
|  | 1,047,812 | 1,074,947

BAPP Industrial Supplies (West Midlands) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 50,099 | 50,099 | 50,099 | 50,099

9 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 315,729 | 246,158

10 | Related party transactions

Director's remuneration

The director's remuneration for the year was as follows:

| 2025 £ | 2024 £
Remuneration | 18,200 | 18,200
Contributions paid to money purchase schemes | - | 500
| 18,200 | 18,700

BAPP Industrial Supplies (West Midlands) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Summary of transactions with entities with joint control or significant interest

In the ordinary course of business the company buys goods and services and also sells them. The aggregate of these transactions was as follows;

Income and receivables from related parties

2025 | Entities with joint control or significant influence £
Sale of goods | 39,862

2024 | Entities with joint control or significant influence £
Sale of goods | 33,847

Expenditure with and payables to related parties

2025 | Entities with joint control or significant influence £
Purchase of goods | 1,335,616
Rendering of services | 316,011
| 1,651,627

2024 | Entities with joint control or significant influence £
Purchase of goods | 1,454,598
Rendering of services | 289,873
| 1,744,471