IRIS Accounts Production v26.1.10.61 13475696 Board of Directors 1.5.24 30.9.25 30.9.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 13475696 2024-04-30 13475696 2025-09-30 13475696 2024-05-01 2025-09-30 13475696 2023-06-30 13475696 2023-07-01 2024-04-30 13475696 2024-04-30 13475696 ns15:EnglandWales 2024-05-01 2025-09-30 13475696 ns14:PoundSterling 2024-05-01 2025-09-30 13475696 ns10:Director1 2024-05-01 2025-09-30 13475696 ns10:PrivateLimitedCompanyLtd 2024-05-01 2025-09-30 13475696 ns10:SmallEntities 2024-05-01 2025-09-30 13475696 ns10:AuditExempt-NoAccountantsReport 2024-05-01 2025-09-30 13475696 ns10:SmallCompaniesRegimeForDirectorsReport 2024-05-01 2025-09-30 13475696 ns10:SmallCompaniesRegimeForAccounts 2024-05-01 2025-09-30 13475696 ns10:FullAccounts 2024-05-01 2025-09-30 13475696 1 2024-05-01 2025-09-30 13475696 ns5:CurrentFinancialInstruments 2025-09-30 13475696 ns5:CurrentFinancialInstruments 2024-04-30 13475696 ns5:ShareCapital 2025-09-30 13475696 ns5:ShareCapital 2024-04-30 13475696 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 13475696 ns5:RetainedEarningsAccumulatedLosses 2024-04-30 13475696 ns10:RegisteredOffice 2024-05-01 2025-09-30 13475696 ns5:NetGoodwill 2024-05-01 2025-09-30 13475696 ns5:IntangibleAssetsOtherThanGoodwill 2024-05-01 2025-09-30 13475696 ns5:PatentsTrademarksLicencesConcessionsSimilar 2024-05-01 2025-09-30 13475696 ns5:PlantMachinery 2024-05-01 2025-09-30 13475696 ns5:FurnitureFittings 2024-05-01 2025-09-30 13475696 ns5:NetGoodwill 2025-09-30 13475696 ns5:IntangibleAssetsOtherThanGoodwill 2025-09-30 13475696 ns5:PlantMachinery 2025-09-30 13475696 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 13475696 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-04-30 13475696 ns5:WithinOneYear 2025-09-30 13475696 ns5:WithinOneYear 2024-04-30 13475696 ns5:BetweenOneFiveYears 2025-09-30 13475696 ns5:BetweenOneFiveYears 2024-04-30 13475696 ns5:MoreThanFiveYears 2025-09-30 13475696 ns5:MoreThanFiveYears 2024-04-30 13475696 ns5:AllPeriods 2025-09-30 13475696 ns5:AllPeriods 2024-04-30

REGISTERED NUMBER: 13475696 (England and Wales)

| BG THAME LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE PERIOD 1 MAY 2024 TO 30 SEPTEMBER 2025 |

BG THAME LIMITED (REGISTERED NUMBER: 13475696)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 MAY 2024 TO 30 SEPTEMBER 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 3 |

BG THAME LIMITED (REGISTERED NUMBER: 13475696)

BALANCE SHEET

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 78,300 |  | - |  |

Tangible assets | 5 | 65,292 |  | - |  |

143,592 |  | - |  |

CURRENT ASSETS

Stocks | 4,472 |  | - |  |

Debtors | 6 | 57,945 |  | 200 |  |

Cash at bank and in hand | 48,192 |  | - |  |

110,609 |  | 200 |  |

CREDITORS

Amounts falling due within one year | 7 | 96,933 |  | - |  |

NET CURRENT ASSETS | 13,676 |  | 200 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 157,268 |  | 200 |  |

PROVISIONS FOR LIABILITIES | 7,459 |  | - |  |

NET ASSETS | 149,809 |  | 200 |  |

CAPITAL AND RESERVES

Called up share capital | 200 |  | 200 |  |

Retained earnings | 149,609 |  | - |  |

149,809 |  | 200 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 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.

BG THAME LIMITED (REGISTERED NUMBER: 13475696)

BALANCE SHEET - continued

30 SEPTEMBER 2025

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 May 2026 and were signed on its behalf by:

Mr M Chawla - Director

BG THAME LIMITED (REGISTERED NUMBER: 13475696)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 MAY 2024 TO 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| BG Thame Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 13475696

| Registered office: | Broad House

| 1 The Broadway

| Old Hatfield

| Hatfield

| Hertfordshire

| AL9 5BG

| 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.

| Going concern

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

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Significant judgements and estimates

| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion, there are no significant judgements or key sources of estimation uncertainty.

| 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 2024, is being amortised evenly over its estimated useful life of ten 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.

| Franchise are being amortised evenly over their estimated useful life of ten years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 10% on cost

| Fixtures and fittings | - | 20% on reducing balance

BG THAME LIMITED (REGISTERED NUMBER: 13475696)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 MAY 2024 TO 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.

| Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 period 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 period was 26 (2024 - 2 ) .

BG THAME LIMITED (REGISTERED NUMBER: 13475696)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 MAY 2024 TO 30 SEPTEMBER 2025

4. | INTANGIBLE FIXED ASSETS

| Other |

| intangible |

| Goodwill |  | assets |  | Totals

£ | £ | £ |

| COST

| Additions | 67,500 |  | 19,500 |  | 87,000 |  |

| At 30 September 2025 | 67,500 |  | 19,500 |  | 87,000 |  |

| AMORTISATION

| Charge for period | 6,750 |  | 1,950 |  | 8,700 |  |

| At 30 September 2025 | 6,750 |  | 1,950 |  | 8,700 |  |

| NET BOOK VALUE

| At 30 September 2025 | 60,750 |  | 17,550 |  | 78,300 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| Additions | 72,297 |  |

| At 30 September 2025 | 72,297 |  |

| DEPRECIATION

| Charge for period | 7,005 |  |

| At 30 September 2025 | 7,005 |  |

| NET BOOK VALUE

| At 30 September 2025 | 65,292 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 671 |  | - |  |

| Amounts owed by group undertakings | 19,576 |  | 200 |  |

| Other debtors | 37,698 |  | - |  |

57,945 |  | 200 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 20,043 |  | - |  |

| Amounts owed to group undertakings | 15,734 |  | - |  |

| Taxation and social security | 24,866 |  | - |  |

| Other creditors | 36,290 |  | - |  |

96,933 |  | - |  |

BG THAME LIMITED (REGISTERED NUMBER: 13475696)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 MAY 2024 TO 30 SEPTEMBER 2025

8. | LEASING AGREEMENTS

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

2025 | 2024 |

£ | £ |

| Within one year | 55,000 |  | - |  |

| Between one and five years | 220,000 |  | - |  |

| In more than five years | 600,416 |  | - |  |

875,416 |  | - |  |