Business Finance Market Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 12035429

		30 November 2025		30 November 2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		925,805		892,555

			925,805		892,555
CURRENT ASSETS
Debtors	6	11,154		13,930
Cash at bank and in hand		10,998		51,114

		22,152		65,044
Creditors: Amounts Falling Due Within One Year	7	(1,972 )		(1,093 )

NET CURRENT ASSETS (LIABILITIES)			20,180		63,951

TOTAL ASSETS LESS CURRENT LIABILITIES			945,985		956,506

NET ASSETS			945,985		956,506

CAPITAL AND RESERVES
Called up share capital	8		9,350		9,350
Share premium account			1,452,784		1,452,784
Profit and Loss Account			(516,149 )		(505,628 )

SHAREHOLDERS' FUNDS			945,985		956,506

Page 1

Page 2

Business Finance Market Ltd

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 Norman Peterson

Director

11th August 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Business Finance Market Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12035429 . The registered office is Carlton House, Welbury Way, Newton Aycliffe, DL5 6ZE.

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.

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. Research and Development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to zero on a straight line basis over their expected useful economic lives, which range from 5 to 10 years.

If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.

2.4. 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:

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 3)

4. Intangible Assets

	Development Costs
	£
Cost
As at 1 December 2024	892,555
Additions	33,250

As at 30 November 2025	925,805

Net Book Value
As at 30 November 2025	925,805

As at 1 December 2024	892,555

Page 3

Page 4

Business Finance Market Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

5. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 December 2024	2,255

As at 30 November 2025	2,255

Depreciation
As at 1 December 2024	2,255

As at 30 November 2025	2,255

Net Book Value
As at 30 November 2025	-

As at 1 December 2024	-

6. Debtors

	30 November 2025	30 November 2024
	£	£
Due within one year
Trade debtors	4,785	495
Other debtors	6,369	13,435

	11,154	13,930

7. Creditors: Amounts Falling Due Within One Year

	30 November 2025	30 November 2024
	£	£
Trade creditors	53	193
Other creditors	1,200	900
Taxation and social security	719	-

	1,972	1,093

8. Share Capital

	30 November 2025	30 November 2024
	£	£
Allotted, Called up and fully paid	9,350	9,350

Page 4