Company registration number: 04698686
Annual report and unaudited financial statements
for the year ended 31 March 2026
for
B & K Timber Products Limited
Pages for filing with the Registrar
Company registration number: 04698686
B & K Timber Products Limited
Balance sheet
as at 31 March 2026
2026 2025
Note £ £ £ £
Fixed assets
Intangible assets 4 23,785 23,785
Tangible assets 5 8,550 11,395
32,335 35,180
Current assets
Stocks 33,246 31,740
Debtors 38,182 158,927
Cash at bank and in hand 178,906 142,997
250,334 333,664
Creditors: amounts falling due within one year
6 (47,019) (59,628)
Net current assets 203,315 274,036
Total assets less current liabilities 235,650 309,216
NET ASSETS 235,650 309,216
Capital and reserves
Called up share capital 3 3
Profit and loss account 235,647 309,213
TOTAL EQUITY 235,650 309,216
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
1
Company registration number: 04698686
B & K Timber Products Limited
Balance sheet - continued
as at 31 March 2026
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr C Potts, Director
2 July 2026
2
B & K Timber Products Limited
Notes to the financial statements
for the year ended 31 March 2026
1 Company information
B & K Timber Products Limited is a private company registered in England and Wales. Its registered number is 04698686. The company is limited by shares. Its registered office is Chemical Lane Works, Longbridge Hayes, Longport, Staffordshire, ST6 4PB.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
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.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Goodwill - Goodwill is not amortised
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 25% reducing balance
Motor vehicles - 25% reducing balance
3
B & K Timber Products Limited
Notes to the financial statements - continued
for the year ended 31 March 2026
2 Accounting policies - continued
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 taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 7 (2025 - 8).
4 Intangible assets
Goodwill
£
Cost
At 1 April 2025 23,785
At 31 March 2026 23,785
Amortisation
At 31 March 2026 -
Net book value
At 31 March 2026 23,785
At 31 March 2025 23,785
4
B & K Timber Products Limited
Notes to the financial statements - continued
for the year ended 31 March 2026
5 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 April 2025 117,147
At 31 March 2026 117,147
Depreciation
At 1 April 2025 105,752
Charge for year 2,845
At 31 March 2026 108,597
Net book value
At 31 March 2026 8,550
At 31 March 2025 11,395
6 Creditors: amounts falling due within one year
2026 2025
£ £
Other creditors 28,517 40,840
Taxation 16,302 16,588
Accruals and deferred income 2,200 2,200
47,019 59,628
5