REGISTERED NUMBER: 07467793 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

Budd Plant Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs B A Budd

M Budd

SECRETARY:

Mrs B A Budd

REGISTERED OFFICE:

87 High Street

Hanham

Bristol

BS15 3QG

REGISTERED NUMBER:

07467793 (England and Wales)

ACCOUNTANTS:

PBTA Keynsham Limited

60A High Street

Keynsham

N E Somerset

BS31 1DX

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

76,951

86,475

76,951

86,475

CURRENT ASSETS

Stocks

736,757

1,104,387

Debtors

6

10,715

123,811

Cash at bank and in hand

917,999

519,822

1,665,471

1,748,020

CREDITORS

Amounts falling due within one year

7

613,183

613,177

NET CURRENT ASSETS

1,052,288

1,134,843

TOTAL ASSETS LESS CURRENT LIABILITIES

1,129,239

1,221,318

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

1,129,229

1,221,308

SHAREHOLDERS' FUNDS

1,129,239

1,221,318

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

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 for company number 07467793 were approved by the Board of Directors and authorised for issue on 5 June 2026 and were signed on its behalf by:

Mrs B A Budd - Director

1.	STATUTORY INFORMATION

Budd Plant 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.

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 2011, 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.

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

-

at varying rates on cost

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

20,000

AMORTISATION

At 1 January 2025

and 31 December 2025

20,000

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 January 2025

26,469

52,411

1,190

Additions

-

8,586

664

At 31 December 2025

26,469

60,997

1,854

DEPRECIATION

At 1 January 2025

14,190

26,691

558

Charge for year

1,323

5,146

194

At 31 December 2025

15,513

31,837

752

NET BOOK VALUE

At 31 December 2025

10,956

29,160

1,102

At 31 December 2024

12,279

25,720

632

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2025

89,832

3,395

173,297

Additions

-

583

9,833

At 31 December 2025

89,832

3,978

183,130

DEPRECIATION

At 1 January 2025

42,857

2,526

86,822

Charge for year

11,744

950

19,357

At 31 December 2025

54,601

3,476

106,179

NET BOOK VALUE

At 31 December 2025

35,231

502

76,951

At 31 December 2024

46,975

869

86,475

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

6,712

78,132

Other debtors

4,003

45,679

10,715

123,811

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

5,988

29,141

Amounts owed to group undertakings

470,000

470,000

Taxation and social security

133,102

109,478

Other creditors

4,093

4,558

613,183

613,177

8.	ULTIMATE CONTROLLING PARTY

The company is a 100% subsidiary of Rose Renovations Limited. The ultimate controlling parties of the company are Mr M Budd and Mrs B Budd by virtue of their 100% shareholding of Rose Renovations Limited.