Registration number: 00892409

B.F.T. (Engineering) Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 10

B.F.T. (Engineering) Ltd

Company Information

Directors

Mr Anthony Charles Brown Mr Ian Michael Valentine

Company secretary

Mrs Karen Angela Brown

Registered office

Hill Street Kidderminster Worcestershire DY11 6TD

Accountants

CLG Accountants & Business Advisors Hagley Road Business Hub 8 Hagley Road Stourbridge West Midlands DY8 1PS

B.F.T. (Engineering) Ltd

(Registration number: 00892409)
Balance Sheet as at 30 April 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	29,494	34,702
Current assets
Stocks	5	500	3,000
Debtors	6	47,448	52,349
Cash at bank and in hand		17,700	31,457
		65,648	86,806
Creditors: Amounts falling due within one year	7	(34,578)	(25,070)
Net current assets		31,070	61,736
Total assets less current liabilities		60,564	96,438
Creditors: Amounts falling due after more than one year	7	-	(1,645)
Provisions for liabilities		-	(3,443)
Net assets		60,564	91,350
Capital and reserves
Called up share capital	8	1,600	1,600
Retained earnings		58,964	89,750
Shareholders' funds		60,564	91,350

For the financial year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 4 August 2026 and signed on its behalf by:
 

B.F.T. (Engineering) Ltd

(Registration number: 00892409)
Balance Sheet as at 30 April 2026

......................................... Mr Anthony Charles Brown Director

......................................... Mr Ian Michael Valentine Director

B.F.T. (Engineering) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Hill Street
Kidderminster
Worcestershire
DY11 6TD

These financial statements were authorised for issue by the Board on 4 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

B.F.T. (Engineering) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor Vehicles	25% reducing balance
Fixtures, fittings and equipment	15% reducing balance
Other tangible assets	15% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

B.F.T. (Engineering) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2025 - 3).

B.F.T. (Engineering) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 May 2025	9,152	12,645	339,786	361,583
At 30 April 2026	9,152	12,645	339,786	361,583
Depreciation
At 1 May 2025	8,268	12,623	305,990	326,881
Charge for the year	133	6	5,069	5,208
At 30 April 2026	8,401	12,629	311,059	332,089
Carrying amount
At 30 April 2026	751	16	28,727	29,494
At 30 April 2025	884	22	33,796	34,702

5

Stocks

	2026 £	2025 £
Other inventories	500	3,000

6

Debtors

Current	2026 £	2025 £
Trade debtors	35,121	46,206
Prepayments	4,030	2,968
Other debtors	8,297	3,175
	47,448	52,349

B.F.T. (Engineering) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	10	15,727	14,344
Trade creditors		8,292	289
Taxation and social security		5,256	6,872
Accruals and deferred income		3,839	3,443
Other creditors		1,464	122
		34,578	25,070

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	10	-	1,645

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	1,600	1,600	1,600	1,600

B.F.T. (Engineering) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

9	Related party transactions

Loans to related parties

2026	Key management £	Total £
At start of period	3,175	3,175
Advanced	8,296	8,296
Repaid	(3,174)	(3,174)
At end of period	8,297	8,297

2025	Key management £	Total £
Advanced	3,175	3,175
At end of period	3,175	3,175

Terms of loans to related parties

The Company has made a loan to a Director in order to enable him to fulfil his duties, which is to be repaid within 9 months of the year end. These monies having been advanced on an unsecured interest free basis.
 

10	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	-	1,645

Current loans and borrowings

	2026 £	2025 £
Bank borrowings	3,549	12,293
Bank overdrafts	12,178	2,051
	15,727	14,344

B.F.T. (Engineering) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Bank borrowings

Bank Borrowings is denominated in sterling with an interest rate of .2.5% being repayable in full by 30 June 2026. The carrying amount at year end is £3,549 (2025 - £12,293). This relates to a Business Bounce Back Loan secured by the Government.

Bank Overdraft is denominated in sterling. The carrying amount at year end is £12,178 (2025-£2,051).