B&M Surface Systems UK Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09362195

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		144,605		42,765

			144,605		42,765
CURRENT ASSETS
Stocks	5	153,519		148,600
Debtors	6	244,109		198,674
Cash at bank and in hand		196,976		314,338

		594,604		661,612
Creditors: Amounts Falling Due Within One Year	7	(654,133 )		(660,771 )

NET CURRENT ASSETS (LIABILITIES)			(59,529 )		841

TOTAL ASSETS LESS CURRENT LIABILITIES			85,076		43,606

NET ASSETS			85,076		43,606

CAPITAL AND RESERVES
Called up share capital	9		100,000		100,000
Fair value reserve	10		113,000		-
Profit and Loss Account			(127,924 )		(56,394 )

SHAREHOLDERS' FUNDS			85,076		43,606

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B&M Surface Systems UK Limited

Balance Sheet (continued)

As At 31 December 2025

For the 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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

G T Carter

Director

30th April 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

B&M Surface Systems UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09362195 . The registered office is Unit 10, Cirrus Park Lower Farm Road, Moulton Park, Northampton, Northamptonshire, NN3 6UR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are initially measured at cost or valuation and subsequently at cost or valuation less accumulated depreciation and any accumulated impairment losses.

Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	Straight line over 5 years
Motor Vehicles	Straight line over 5 years
Fixtures & Fittings	Straight line over 5 years
Computer Equipment	Straight line over 5 years

2.4. Leasing and Hire Purchase Contracts

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

2.5. Stocks and Work in Progress

tocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.7. Taxation

The taxation expense represents the sum of the corporation tax currently payable and any deferred tax.

The corporation tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at 31 December 2025.

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. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 5)

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B&M Surface Systems UK Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost or Valuation
As at 1 January 2025	77,441	57,746	10,188	18,030	163,405
Additions	-	-	-	768	768
Revaluation	113,000	-	-	-	113,000

As at 31 December 2025	190,441	57,746	10,188	18,798	277,173

Depreciation
As at 1 January 2025	77,441	17,768	10,188	15,243	120,640
Provided during the period	-	10,549	-	1,379	11,928

As at 31 December 2025	77,441	28,317	10,188	16,622	132,568

Net Book Value
As at 31 December 2025	113,000	29,429	-	2,176	144,605

As at 1 January 2025	-	39,978	-	2,787	42,765

Cost or valuation as at 31 December 2025 represented by:

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
At cost	77,441	57,746	10,188	18,798	164,173
At valuation	113,000	-	-	-	113,000

	190,441	57,746	10,188	18,798	277,173

The robot was valued on a fair value basis on 31 December 2025 by B & M Surface Systems GmbH.

5. Stocks

	2025	2024
	£	£
Stock	153,519	148,600

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	179,088	149,500
Other debtors	65,021	49,174

	244,109	198,674

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B&M Surface Systems UK Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	588,872	548,099
Other creditors	10,965	23,946
Taxation and social security	54,296	88,726

	654,133	660,771

8. Secured Creditors

Leasing Agreement

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

	2025	2024
	£	£
Within one year	42,510	14,992
Between one and five years	148,861	-

	191,371	14,992

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100,000	100,000

10. Reserves

	Fair Value Reserve
	£
Movements in fair value reserve	113,000

As at 31 December 2025	113,000

11. Controlling Party

The controlling party is B & M Surface Systems GmbH.

B & M Surface Systems GmbH, registered in Eiterfeld, Germany is regarded by the directors as being the company's ultimate parent company.

This company is incorporated in Germany and is the controlling party by virtue of its shareholding of 75%.

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