| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31ST OCTOBER 2025 |
| FOR |
| BK FOSTER LIMITED |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31ST OCTOBER 2025 |
| FOR |
| BK FOSTER LIMITED |
| BK FOSTER LIMITED (REGISTERED NUMBER: 04396244) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31ST OCTOBER 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| BK FOSTER LIMITED |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 31ST OCTOBER 2025 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| 25 St Thomas Street |
| Winchester |
| Hampshire |
| SO23 9HJ |
| BK FOSTER LIMITED (REGISTERED NUMBER: 04396244) |
| BALANCE SHEET |
| 31ST OCTOBER 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| Investments | 5 |
| CURRENT ASSETS |
| Debtors | 6 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Fair value reserve |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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. |
| BK FOSTER LIMITED (REGISTERED NUMBER: 04396244) |
| BALANCE SHEET - continued |
| 31ST OCTOBER 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| BK FOSTER LIMITED (REGISTERED NUMBER: 04396244) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31ST OCTOBER 2025 |
| 1. | STATUTORY INFORMATION |
| BK Foster Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Tangible fixed assets |
| Leasehold property | - |
| Motor vehicles | - |
| Computer equipment | - |
| 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. |
| 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. |
| Going concern |
| The company has met its day to day working capital requirements through loans and finance provided by the holding company, J and C Foster Limited. At the year end this amounted to £315,970, and this will not be recalled for the period ending 12 months from the date of approval of these financial statements. On the basis of this cash flow information and the directors' commitment to establishing and maintaining the company, the directors consider it appropriate to prepare these financial statements on a going concern basis. The financial statements do not include any adjustments that would result from a recall of the group company loans. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| BK FOSTER LIMITED (REGISTERED NUMBER: 04396244) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31ST OCTOBER 2025 |
| 4. | TANGIBLE FIXED ASSETS |
| Leasehold | Motor | Computer |
| property | vehicles | equipment | Totals |
| £ | £ | £ | £ |
| COST |
| At 1st November 2024 |
| and 31st October 2025 |
| DEPRECIATION |
| At 1st November 2024 |
| Charge for year |
| At 31st October 2025 |
| NET BOOK VALUE |
| At 31st October 2025 |
| At 31st October 2024 |
| 5. | FIXED ASSET INVESTMENTS |
| Other |
| investments |
| £ |
| COST OR VALUATION |
| At 1st November 2024 |
| Additions |
| Disposals | ( |
) |
| Revaluations |
| At 31st October 2025 |
| NET BOOK VALUE |
| At 31st October 2025 |
| At 31st October 2024 |
| Cost or valuation at 31st October 2025 is represented by: |
| Other |
| investments |
| £ |
| Valuation in 2020 | 46,743 |
| Valuation in 2021 | 35,455 |
| Valuation in 2022 | (77,757 | ) |
| Valuation in 2023 | (17,615 | ) |
| Valuation in 2024 | 58,702 |
| Valuation in 2025 | 20,388 |
| Cost | 323,065 |
| 388,981 |
| BK FOSTER LIMITED (REGISTERED NUMBER: 04396244) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31ST OCTOBER 2025 |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Other debtors |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade creditors |
| Amounts owed to group undertakings |
| Taxation and social security |
| Other creditors |