1 November 2024 0 08714368 ns1:FRS102 2024-11-01 2025-10-31 08714368 ns1:AbridgedAccounts 2024-11-01 2025-10-31 08714368 ns1:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 08714368 ns1:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 08714368 2024-11-01 2025-10-31 08714368 2025-10-31 08714368 2024-11-01 2025-10-31 08714368 ns1:Director1 2024-11-01 2025-10-31 08714368 ns1:Director2 2024-11-01 2025-10-31 08714368 ns1:Director3 2024-11-01 2025-10-31 08714368 ns1:Director4 2024-11-01 2025-10-31 08714368 ns1:Director5 2024-11-01 2025-10-31 08714368 ns1:Director6 2024-11-01 2025-10-31 08714368 ns1:Director7 2024-11-01 2025-10-31 08714368 ns1:Director8 2024-11-01 2025-10-31 08714368 ns1:Director9 2024-11-01 2025-10-31 08714368 ns1:Director10 2024-11-01 2025-10-31 08714368 ns1:Director11 2024-11-01 2025-10-31 08714368 ns1:Director12 2024-11-01 2025-10-31 08714368 ns1:Director13 2024-11-01 2025-10-31 08714368 ns1:Director14 2024-11-01 2025-10-31 08714368 ns1:Director15 2024-11-01 2025-10-31 08714368 ns1:Director16 2024-11-01 2025-10-31 08714368 ns1:Director17 2024-11-01 2025-10-31 08714368 ns1:Director18 2024-11-01 2025-10-31 08714368 ns1:Director19 2024-11-01 2025-10-31 08714368 ns1:Director20 2024-11-01 2025-10-31 08714368 ns1:RegisteredOffice 2024-11-01 2025-10-31 08714368 ns1:CompanySecretary1 2024-11-01 2025-10-31 08714368 ns3:FurnitureFittings 2025-10-31 08714368 ns3:LandBuildings ns3:OwnedOrFreeholdAssets 2025-10-31 08714368 ns3:LandBuildings ns3:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 08714368 ns3:LandBuildings ns3:LongLeaseholdAssets 2025-10-31 08714368 ns3:LandBuildings ns3:LongLeaseholdAssets 2024-11-01 2025-10-31 08714368 ns3:NetGoodwill 2025-10-31 08714368 ns3:NetGoodwill 2024-11-01 2025-10-31 08714368 ns1:OrdinaryShareClass1 2025-10-31 08714368 ns1:OrdinaryShareClass2 2025-10-31 08714368 ns1:OrdinaryShareClass3 2025-10-31 08714368 ns3:IntangibleAssetsOtherThanGoodwill 2025-10-31 08714368 ns3:IntangibleAssetsOtherThanGoodwill 2024-11-01 2025-10-31 08714368 ns3:PlantMachinery 2024-11-01 2025-10-31 08714368 ns3:PlantMachinery 2025-10-31 08714368 ns1:PreferenceShareClass1 2025-10-31 08714368 ns1:PreferenceShareClass2 2025-10-31 08714368 ns3:LandBuildings ns3:ShortLeaseholdAssets 2025-10-31 08714368 ns3:LandBuildings ns3:ShortLeaseholdAssets 2024-11-01 2025-10-31 08714368 ns3:Vehicles 2025-10-31 08714368 ns3:Vehicles 2024-11-01 2025-10-31 08714368 ns3:FurnitureFittings 2024-11-01 2025-10-31 08714368 2024-11-01 08714368 2025-10-31 08714368 2025-10-31 08714368 ns3:FurnitureFittings 2024-10-31 08714368 ns3:LandBuildings ns3:OwnedOrFreeholdAssets 2024-10-31 08714368 ns3:LandBuildings ns3:LongLeaseholdAssets 2024-10-31 08714368 ns3:NetGoodwill 2024-10-31 08714368 ns3:IntangibleAssetsOtherThanGoodwill 2024-10-31 08714368 ns3:PlantMachinery 2024-10-31 08714368 2023-11-01 08714368 ns3:LandBuildings ns3:ShortLeaseholdAssets 2024-10-31 08714368 ns3:Vehicles 2024-10-31 08714368 2023-11-01 2024-10-31 08714368 ns1:AllEntityOfficers 2023-11-01 2024-10-31 08714368 2024-10-31 08714368 ns1:OrdinaryShareClass2 2024-10-31 08714368 ns1:OrdinaryShareClass1 2024-10-31 08714368 ns1:OrdinaryShareClass3 2023-11-01 08714368 ns1:PreferenceShareClass1 2024-10-31 08714368 ns1:PreferenceShareClass2 2024-10-31 08714368 ns3:NetGoodwill 2024-11-01 2025-10-31 08714368 ns3:NetGoodwill 2023-11-01 2024-10-31 08714368 ns3:NetGoodwill 2025-10-31 08714368 ns3:NetGoodwill 2024-10-31 08714368 ns3:LeasedTangibleFixedAssets 2024-11-01 2025-10-31 08714368 ns1:HighestPaidDirector 2024-11-01 2025-10-31 08714368 ns1:HighestPaidDirector 2023-11-01 2024-10-31 08714368 ns3:Buildings 2024-11-01 2025-10-31 08714368 ns3:LeasedTangibleFixedAssets ns3:Buildings 2024-11-01 2025-10-31 08714368 ns3:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 08714368 ns3:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 08714368 ns3:LeasedTangibleFixedAssets 2024-11-01 2025-10-31 08714368 ns3:LeasedTangibleFixedAssets 2023-11-01 2024-10-31 08714368 ns1:AllOrdinaryShares 2025-10-31 08714368 ns1:AllPreferenceShares 2025-10-31 08714368 ns1:AllOrdinaryShares 2024-10-31 08714368 ns1:AllPreferenceShares 2024-10-31 08714368 ns1:AllOrdinaryShares ns3:DividendsPaid 2023-11-01 2024-10-31 08714368 ns1:AllOrdinaryShares ns3:DividendsProposed 2024-11-01 2025-10-31 08714368 ns1:AllOrdinaryShares ns3:DividendsProposed 2023-11-01 2024-10-31 08714368 ns1:AllOrdinaryShares ns3:DividendsPaid 2024-11-01 2025-10-31 08714368 ns1:AllOrdinaryShares 2024-11-01 2025-10-31 08714368 ns1:AllPreferenceShares 2024-11-01 2025-10-31 08714368 ns3:PatentsTrademarksLicencesConcessionsSimilar 2024-11-01 08714368 ns3:PatentsTrademarksLicencesConcessionsSimilar 2024-11-01 2025-10-31 08714368 ns3:PatentsTrademarksLicencesConcessionsSimilar 2025-10-31 08714368 ns3:OtherResidualIntangibleAssets 2024-11-01 08714368 ns3:OtherResidualIntangibleAssets 2024-11-01 2025-10-31 08714368 ns3:OtherResidualIntangibleAssets 2025-10-31 08714368 ns1:OrdinaryShareClass1 2024-11-01 2025-10-31 08714368 ns1:OrdinaryShareClass2 2024-11-01 2025-10-31 08714368 ns1:OrdinaryShareClass3 2024-11-01 2025-10-31 08714368 ns1:OrdinaryShareClass4 2024-11-01 2025-10-31 08714368 ns1:OrdinaryShareClass5 2024-11-01 2025-10-31 08714368 ns1:PreferenceShareClass1 2024-11-01 2025-10-31 08714368 ns1:PreferenceShareClass2 2024-11-01 2025-10-31 08714368 ns1:OrdinaryShareClass3 2025-10-31 08714368 ns1:OrdinaryShareClass4 2025-10-31 08714368 ns1:OrdinaryShareClass5 2025-10-31 08714368 ns1:OrdinaryShareClass3 2024-10-31 08714368 ns1:OrdinaryShareClass4 2024-10-31 08714368 ns1:OrdinaryShareClass5 2024-10-31 08714368 ns3:Acquisitions 2024-11-01 2025-10-31 08714368 ns3:Acquisitions 2023-11-01 2024-10-31 08714368 ns3:DiscontinuedOperations 2024-11-01 2025-10-31 08714368 ns3:DiscontinuedOperations 2023-11-01 2024-10-31 08714368 ns3:ContinuingOperationsExcludingAcquisitions 2024-11-01 2025-10-31 08714368 ns3:ContinuingOperationsExcludingAcquisitions 2023-11-01 2024-10-31 08714368 ns3:WithinOneYear 2024-11-01 2025-10-31 08714368 ns3:WithinOneYear 2025-10-31 08714368 ns3:WithinOneYear 2024-10-31 08714368 ns3:AfterOneYear 2024-11-01 2025-10-31 08714368 ns3:WithinOneYear 2024-11-01 2025-10-31 08714368 ns3:AfterOneYear 2024-11-01 2025-10-31 08714368 ns3:BetweenOneTwoYears 2024-11-01 2025-10-31 08714368 ns3:BetweenTwoFiveYears 2024-11-01 2025-10-31 08714368 ns3:MoreThanFiveYears 2024-11-01 2025-10-31 08714368 ns3:BetweenOneTwoYears 2024-11-01 2025-10-31 08714368 ns3:BetweenTwoFiveYears 2024-11-01 2025-10-31 08714368 ns3:MoreThanFiveYears 2024-11-01 2025-10-31 08714368 ns3:ShareCapital 2025-10-31 08714368 ns3:RetainedEarningsAccumulatedLosses 2025-10-31 08714368 ns3:ShareCapitalOrdinaryShares 2025-10-31 08714368 ns3:ShareCapitalPreferenceShares 2025-10-31 08714368 ns3:PropertiesRevaluationReserve 2025-10-31 08714368 ns3:SharePremiumOrdinaryShares 2025-10-31 08714368 ns3:OtherMiscellaneousReserve 2025-10-31 08714368 ns3:ShareCapital 2024-10-31 08714368 ns3:SharePremiumOrdinaryShares 2024-10-31 08714368 ns3:ShareCapital 2023-11-01 2024-10-31 08714368 ns3:ShareCapital 2024-11-01 2025-10-31 08714368 ns3:RetainedEarningsAccumulatedLosses 2024-10-31 08714368 ns3:ShareCapitalOrdinaryShares 2024-10-31 08714368 ns3:ShareCapitalPreferenceShares 2024-10-31 08714368 ns3:PropertiesRevaluationReserve 2024-10-31 08714368 ns3:OtherMiscellaneousReserve 2024-10-31 08714368 ns3:SharePremiumOrdinaryShares 2025-10-31 08714368 ns3:SharePremiumOrdinaryShares 2024-10-31 08714368 ns3:WithinOneYear 2025-10-31 08714368 ns3:WithinOneYear 2024-10-31 08714368 ns3:AfterOneYear 2025-10-31 08714368 ns3:AfterOneYear 2024-10-31 08714368 ns3:WithinOneYear 2025-10-31 08714368 ns3:WithinOneYear 2024-10-31 08714368 ns3:BetweenOneTwoYears 2025-10-31 08714368 ns3:BetweenOneTwoYears 2024-10-31 08714368 ns3:BetweenTwoFiveYears 2025-10-31 08714368 ns3:BetweenTwoFiveYears 2024-10-31 08714368 ns3:MoreThanFiveYears 2025-10-31 08714368 ns3:MoreThanFiveYears 2024-10-31 08714368 ns3:OtherMiscellaneousReserve 2023-11-01 08714368 ns3:ShareCapital 2023-11-01 08714368 ns3:RetainedEarningsAccumulatedLosses 2023-11-01 08714368 ns3:PropertiesRevaluationReserve 2023-11-01 08714368 2023-11-01 08714368 ns3:AfterOneYear 2024-11-01 2025-10-31 08714368 ns6:Europe 2024-11-01 2025-10-31 08714368 ns6:Europe 2023-11-01 2024-10-31 08714368 ns6:UnitedKingdom 2024-11-01 2025-10-31 08714368 ns6:UnitedKingdom 2023-11-01 2024-10-31 08714368 ns6:Americas 2024-11-01 2025-10-31 08714368 ns6:Americas 2023-11-01 2024-10-31 08714368 ns6:MiddleEast 2024-11-01 2025-10-31 08714368 ns6:MiddleEast 2023-11-01 2024-10-31 08714368 ns6:Africa 2024-11-01 2025-10-31 08714368 ns6:Africa 2023-11-01 2024-10-31 08714368 ns6:Asia 2024-11-01 2025-10-31 08714368 ns6:Asia 2023-11-01 2024-10-31 08714368 ns6:Australasia 2024-11-01 2025-10-31 08714368 ns6:Australasia 2023-11-01 2024-10-31 08714368 ns3:ReportableOperatingSegment1 2024-11-01 2025-10-31 08714368 ns3:ReportableOperatingSegment1 2023-11-01 2024-10-31 08714368 ns3:ReportableOperatingSegment2 2024-11-01 2025-10-31 08714368 ns3:ReportableOperatingSegment2 2023-11-01 2024-10-31 08714368 ns3:ReportableOperatingSegment3 2024-11-01 2025-10-31 08714368 ns3:ReportableOperatingSegment3 2023-11-01 2024-10-31 08714368 ns5:AdministrativeExpenses 2024-11-01 2025-10-31 08714368 ns5:AdministrativeExpenses 2023-11-01 2024-10-31 08714368 ns5:DistributionCosts 2024-11-01 2025-10-31 08714368 ns5:DistributionCosts 2023-11-01 2024-10-31 08714368 ns5:Exceptional 2024-11-01 2025-10-31 08714368 ns5:Exceptional 2023-11-01 2024-10-31 08714368 2024-11-01 2025-10-31 xbrli:pure xbrli:shares iso4217:GBP iso4217:USD

|  |  | Company registration number: | 08714368 |
B&K BUILDERS MERCHANTS LIMITED |  |  |  |
REPORT OF THE DIRECTORS' AND |  |  |  |
FINANCIAL STATEMENTS |  |  |  |
FOR THE YEAR ENDED 31 October 2025

B&K BUILDERS MERCHANTS LIMITED |  |  |  |  |  |  |  |  |  |  |
BALANCE SHEET |  |  |  |  |  |  |  |  |  |  |
AS AT 31 October 2025 |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | 2025 |  | 2024 |
|  |  |  | Notes | £ |  | £ |  | £ |  | £ |
FIXED ASSETS |  |  |  |  |  |  |  |  |  |  |
Tangible assets |  |  | 3 |  |  | 75,062 |  |  |  | 93,828 |
|  |  |  |  |  |  | 75,062 |  |  |  | 93,828 |
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |  |
Stocks |  |  |  | 237,178 |  |  |  | 222,746 |  |  |  |
Debtors |  |  |  | 62,040 |  |  |  | 55,484 |  |  |  |
Cash at bank and in hand |  |  |  | 679,769 |  |  |  | 689,536 |  |  |  |
|  |  |  |  | 978,987 |  |  |  | 967,766 |  |  |
CREDITORS |  |  |  |  |  |  |  |  |  |  |
Amounts falling due within one year |  |  | (661,519) |  |  |  | (688,618) |  |  |
NET CURRENT ASSETS |  |  |  |  |  | 317,468 |  |  |  | 279,148 |
TOTAL ASSETS LESS |  |  |  |  |  |  |  |  |  |  |
CURRENT LIABILITIES |  |  |  |  |  | 392,530 |  |  |  | 372,976 |
NET ASSETS |  |  |  |  |  | 392,530 |  |  |  | 372,976 |
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |  |
Called-up equity share capital |  |  |  |  | 150 |  |  |  | 150 |
Profit and loss account |  |  |  |  |  | 392,380 |  |  |  | 372,826 |
SHAREHOLDERS FUNDS |  |  |  |  | 392,530 |  |  |  | 372,976 |
For the year ending 31 October 2025 the company was entitled to exemption 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 the accounts. |  |  |  |  |  |  |
All the members have consented to the preparation of abridged financial statements for the year ended 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006. |  |  |  |  |  |  |
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies' regime. |  |  |  |  |  |  |
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. Approved by the board of directors on 25 June 2026 and signed on its behalf. |  |  |  |  |  |  |
..........................................................................
Mr Harbans Singh Kahlon |  |  |  |  |  |  |  |  |  |  |
25 June 2026 |  |  |  |  |  |  |  |  |  |  |
The annexed notes form part of these financial statements. |  |  |  |  |  |  |

| B&K BUILDERS MERCHANTS LIMITED |  |  |  |  |  |  |  |
| NOTES TO THE FINANCIAL STATEMENTS |  |  |  |  |  |  |
| FOR THE YEAR ENDED 31 OCTOBER 2025 |  |  |  |  |  |  |
1. | Accounting policies |  |  |  |  |  |  |  |
| Statement of compliance |  |  |  |  |  |  |
| These financial statements have been prepared in accordance with the provisions of Section 1A 'Small entities' of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. There were no material departures from the standard. |
| Basis of preparing the financial statements |  |  |  |  |  |  |
| The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. |
| Turnover |  |  |  |  |  |  |  |  |
| Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. |
| Fixed Assets |  |  |  |  |  |  |  |
| Tangible fixed assets are stated at cost less depreciation. Depreciation i provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows: |
| Plant and Machinery - 20% reducing balance |
| Stocks and Work In Progress |  |  |  |  |  |  |
| Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. |

2. | Employees |  |  |
| The average number of persons employed by the company (including directors) during the year was 10.

3. | Tangible fixed assets |  |  |  |  |  |  |  |  |
|  |  |  | Total |
| Cost |  |  |  |  |  |  |  |  |  |
| At start of period |  | 409,349 |
| At end of period |  | 409,349 |
| Depreciation |  |  |  |  |  |  |  |  |  |
| At start of period |  | 315,521 |
| Provided during the period |  | 18,766 |
| At end of period |  | 334,287 |
| Net Book Value |  |  |  |  |  |  |  |  |
| At start of period |  | 93,828 |
| At end of period |  | 75,062 |