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Registration number: 10460039

BSB Mechanical Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 November 2025

BSB Mechanical Limited

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 8

BSB Mechanical Limited

Company Information

Director | Mr Benjamin Bashford

Registered office | Suite 1, Scotts Place 24 Scotts Road Bromley Kent BR1 3QD

Accountants | BDK Accountants Ltd 24 Scotts Road Bromley Kent BR1 3QD

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
BSB Mechanical Limited
for the Year Ended 30 November 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of BSB Mechanical Limited for the year ended 30 November 2025 as set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of BSB Mechanical Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of BSB Mechanical Limited and state those matters that we have agreed to state to the Board of Directors of BSB Mechanical Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BSB Mechanical Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that BSB Mechanical Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of BSB Mechanical Limited. You consider that BSB Mechanical Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of BSB Mechanical Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
BDK Accountants Ltd
24 Scotts Road
Bromley
Kent
BR1 3QD

6 August 2026

BSB Mechanical Limited

(Registration number: 10460039)
Balance Sheet as at 30 November 2025

| Note | 2025 £ | 2024 £
Fixed Assets |  |  |
Tangible Assets | 5 | 1,409 | 1,761
Current assets |  |  |
Debtors | 6 | 35,989 | 22,317
Cash at bank and in hand |  | 7,819 | 3,173
|  | 43,808 | 25,490
Creditors: Amounts falling due within one year | 7 | (32,521) | (26,052)
Net current assets/(liabilities) |  | 11,287 | (562)
Net assets |  | 12,696 | 1,199
Capital and Reserves |  |  |
Called up share capital | 8 | 100 | 100
Retained Earnings |  | 12,596 | 1,099
Shareholders' funds |  | 12,696 | 1,199

For the financial 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.

Director's 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 director acknowledges his 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 7 August 2026

......................................... Mr Benjamin Bashford Director

BSB Mechanical Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

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:
Suite 1, Scotts Place
24 Scotts Road
Bromley
Kent
BR1 3QD

These financial statements were authorised for issue by the director on 7 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.

Going concern

Tax

The tax expense for the period comprises current 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.

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 Vehicle | 20 % reducing balance
Office Equipment | 33% Straight Line

BSB Mechanical Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Plant & Machinery | 20% reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | Over 5 years

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.

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.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

BSB Mechanical Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

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 the director) during the year, was 2 (2024 - 2).

BSB Mechanical Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 December 2024 | 15,000 | 15,000
At 30 November 2025 | 15,000 | 15,000
Amortisation
At 1 December 2024 | 15,000 | 15,000
At 30 November 2025 | 15,000 | 15,000
Carrying amount
At 30 November 2025 | - | -

5 | Tangible Assets

| Furniture, fittings and equipment £ | Other tangible assets £ | Total £
Cost or valuation
At 1 December 2024 | 1,557 | 10,495 | 12,052
At 30 November 2025 | 1,557 | 10,495 | 12,052
Depreciation
At 1 December 2024 | 1,557 | 8,734 | 10,291
Charge for the year | - | 352 | 352
At 30 November 2025 | 1,557 | 9,086 | 10,643
Carrying amount
At 30 November 2025 | - | 1,409 | 1,409
At 30 November 2024 | - | 1,761 | 1,761

6 | Debtors

Current | 2025 £ | 2024 £
Trade Debtors | 1,492 | 56
Other debtors | 34,497 | 22,261
| 35,989 | 22,317

BSB Mechanical Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 12,150 | 3,961
Other creditors | 20,371 | 22,091
| 32,521 | 26,052

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary share of £1 each | 100 | 100 | 100 | 100