REGISTERED NUMBER: 10498727 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

BFOM Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S A Causer

W Smith

Mrs D Causer

Mrs S Smith

REGISTERED OFFICE:

C/O Mulberry & Co

Eastgate House

Dogflud Way

Farnham

Surrey

GU9 7UD

REGISTERED NUMBER:

10498727 (England and Wales)

ACCOUNTANTS:

Mulberry & Co

Chartered Certified Accountants

& Chartered Tax Advisers

C/O Mulberry & Co

Eastgate House

Dogflud Way

Farnham

Surrey

GU9 7UD

FIXED ASSETS

Tangible assets

4

223,126

245,969

Investments

5

976,121

1,335,597

1,199,247

1,581,566

CURRENT ASSETS

Debtors

6

5,273

711

Cash at bank and in hand

16,015

17,201

21,288

17,912

CREDITORS

Amounts falling due within one year

7

(244,173

)

(170,524

)

NET CURRENT LIABILITIES

(222,885

)

(152,612

)

TOTAL ASSETS LESS CURRENT LIABILITIES

976,362

1,428,954

CREDITORS

Amounts falling due after more than one year

8

-

(88,530

)

ACCRUALS AND DEFERRED INCOME

(600

)

(500

)

NET ASSETS

975,762

1,339,924

CAPITAL AND RESERVES

Called up share capital

101

101

Revaluation reserve

9

536,866

343,597

Retained earnings

438,795

996,226

SHAREHOLDERS' FUNDS

975,762

1,339,924

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 August 2026 and were signed on its behalf by:

S A Causer - Director

W Smith - Director

1.	STATUTORY INFORMATION

BFOM Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention as modified by the revaluation of certain assets.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Investments in shares

Investments in shares are included at fair value being cost less impairment.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2025

and 31 March 2026

154,598

165,770

320,368

DEPRECIATION

At 1 April 2025

-

74,399

74,399

Charge for year

-

22,843

22,843

At 31 March 2026

-

97,242

97,242

NET BOOK VALUE

At 31 March 2026

154,598

68,528

223,126

At 31 March 2025

154,598

91,371

245,969

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 April 2025

1,335,597

Disposals

(570,000

)

Revaluations

210,524

At 31 March 2026

976,121

NET BOOK VALUE

At 31 March 2026

976,121

At 31 March 2025

1,335,597

Cost or valuation at 31 March 2026 is represented by:

Other

investments

£

Valuation in 2024

314,636

Valuation in 2025

28,961

Valuation in 2026

210,524

Cost

422,000

976,121

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Amounts owed by group undertakings

5,273

711

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

88,530

19,033

Trade creditors

325

211

Amounts owed to group undertakings

150,000

150,000

Taxation and social security

5,318

1,280

244,173

170,524

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

-

88,530

9.

RESERVES

Revaluation

reserve

£

At 1 April 2025

343,597

Investment revaluation

193,269

At 31 March 2026

536,866