BMC Powdercoaters Limited

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

Registered number: 08299508

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		58,184		58,689

			58,184		58,689
CURRENT ASSETS
Stocks	5	5,475		1,200
Debtors	6	238,343		215,260
Cash at bank and in hand		74,645		118,027

		318,463		334,487
Creditors: Amounts Falling Due Within One Year	7	(132,830 )		(117,632 )

NET CURRENT ASSETS (LIABILITIES)			185,633		216,855

TOTAL ASSETS LESS CURRENT LIABILITIES			243,817		275,544

Creditors: Amounts Falling Due After More Than One Year	8		(5,325 )		(9,030 )

NET ASSETS			238,492		266,514

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			238,392		266,414

SHAREHOLDERS' FUNDS			238,492		266,514

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BMC Powdercoaters Limited

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 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

Mr Carl Jones

Director

19th June 2026

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

1. General Information

BMC Powdercoaters Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08299508 . The registered office is 23 Finch Drive, Braintree, CM7 2SF .

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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost 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	10% Straight Line
Motor Vehicles	20% Straight Line
Fixtures & Fittings	10% Straight Line
Computer Equipment	33 1/3% Straight Line

2.4. 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. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit 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 on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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BMC Powdercoaters Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.6. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 16 (2024: 16)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 December 2024	144,052	23,211	4,882	172,145
Additions	-	18,181	-	18,181
Disposals	(4,949 )	(23,211 )	-	(28,160 )

As at 30 November 2025	139,103	18,181	4,882	162,166

Depreciation
As at 1 December 2024	88,055	20,851	4,550	113,456
Provided during the period	13,573	2,424	329	16,326
Disposals	(4,949 )	(20,851 )	-	(25,800 )

As at 30 November 2025	96,679	2,424	4,879	103,982

Net Book Value
As at 30 November 2025	42,424	15,757	3	58,184

As at 1 December 2024	55,997	2,360	332	58,689

5. Stocks

	2025	2024
	£	£
Finished goods	5,475	1,200

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BMC Powdercoaters Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	236,043	213,735
Other debtors	1,525	1,525
Corporation tax recoverable assets	775	-

	238,343	215,260

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	17,773	13,941
Bank loans and overdrafts	14,885	10,034
Corporation tax	-	775
Other taxes and social security	16,646	18,206
VAT	81,056	71,859
Other creditors	2,158	2,505
Directors' loan accounts	312	312

	132,830	117,632

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	5,325	9,030

9. Share Capital

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

The company was under the control of Mr Carl Jones and Mrs Deborah Walker throughout the current year. Mr Carl Jones and Mrs Deborah Walker are each personally interested in 50% of the company's share capital.

10. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	12,000	7,000

The company paid dividends to Mr Carl Jones and Mrs Deborah Walker during the year of £6,000 each (2024: Mr Carl Jones £3,500 and Mrs Deborah Walker £3,500).

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