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Registered number: 11984226
B Meters UK Limited
Financial Statements
For The Year Ended 31 December 2025
mca business ltd
The American Barns
Banbury Road
Lighthorne
Warwick
CV35 0AE
B Meters UK Limited
Contents
Contents

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

Page 1
B Meters UK Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 11984226

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 24,172 |  | 35,296
|  |  | 24,172 |  | 35,296
CURRENT ASSETS
Stocks | 5 | 390,189 |  | 387,474 |
Debtors | 6 | 930,088 |  | 443,451 |
Cash at bank and in hand |  | 277,631 |  | 161,356 |
|  | 1,597,908 |  | 992,281 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,119,308 ) |  | (659,223 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 478,600 |  | 333,058
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 502,772 |  | 368,354
NET ASSETS |  |  | 502,772 |  | 368,354
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 502,672 |  | 368,254
SHAREHOLDERS' FUNDS |  |  | 502,772 |  | 368,354

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 M B Wardell Director
22/04/2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
B Meters UK Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
B Meters UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11984226 . The registered office is 4 Wadesmill Lawns, Wolverhampton, West Midlands, WV10 8UA.
The presentation currency of the financial statements is the Pound Sterling (£).
All monetary amounts are rounded to the nearest pound.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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:

Plant & Machinery | 15% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Fixtures & Fittings | 20% Reducing Balance

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company’s statement of financial position when the company becomes party to the contractual provisions of the instrument.
Financial assets are classified into specified categories. The classification depends on the nature and purpose of the financial assets and is determined at the time of recognition.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Page 2
Page 3
B Meters UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.8. Taxation
Corporation tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 January 2025 | 2,699 | 32,900 | 12,445 | 48,044
As at 31 December 2025 | 2,699 | 32,900 | 12,445 | 48,044
Depreciation
As at 1 January 2025 | 271 | 11,645 | 832 | 12,748
Provided during the period | 408 | 8,220 | 2,496 | 11,124
As at 31 December 2025 | 679 | 19,865 | 3,328 | 23,872
Net Book Value
As at 31 December 2025 | 2,020 | 13,035 | 9,117 | 24,172
As at 1 January 2025 | 2,428 | 21,255 | 11,613 | 35,296

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 390,189 |  | 387,474

Page 3
Page 4
B Meters UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 839,828 |  | 431,798
Other debtors | 90,260 |  | 11,653
| 930,088 |  | 443,451

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 665,980 |  | 360,207
Amounts owed to group undertakings | 210,595 |  | 104,765
Other creditors | 68,787 |  | 56,063
Taxation and social security | 173,946 |  | 138,188
| 1,119,308 |  | 659,223

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Related Party Transactions
The company has taken advantage of exemption, under 33.1A of the Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", not to disclose transactions with wholly owned subsidiaries within the group.
10. Controlling Party
The company's controlling party is Marco Budai by virtue of his ownership of 51% of the issued share capital in the company.
11. Audit Information
The auditor's report on the accounts of B Meters UK Limited for the year ended 31 December 2025 was unqualified.
The auditor's report was signed by Martin Cox (Senior Statutory Auditor) for and on behalf of mca Banbury Ltd , Statutory Auditor.

mca Banbury Ltd Chartered Accountants and Registered Auditors The American Barns, Banbury Road Lighthorne, Warwick Warwickshire CV35 0AE

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