REGISTERED NUMBER: 04196743 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

B.M.S. Kitchens & Bedrooms Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

K Harman

REGISTERED OFFICE:

BMS House

Becklands Park Industrial Estate

York Road

Market Weighton

YO43 3GA

REGISTERED NUMBER:

04196743 (England and Wales)

FIXED ASSETS

Intangible assets

4

7,087

9,325

Tangible assets

5

584,695

508,455

591,782

517,780

CURRENT ASSETS

Stocks

77,865

62,385

Debtors

6

416,669

395,871

Cash at bank

40,366

78,352

534,900

536,608

CREDITORS

Amounts falling due within one year

7

294,353

212,970

NET CURRENT ASSETS

240,547

323,638

TOTAL ASSETS LESS CURRENT LIABILITIES

832,329

841,418

CREDITORS

Amounts falling due after more than one year

8

(293,493

)

(259,698

)

PROVISIONS FOR LIABILITIES

(72,653

)

(59,130

)

NET ASSETS

466,183

522,590

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

466,083

522,490

SHAREHOLDERS' FUNDS

466,183

522,590

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 August 2026 and were signed by:

K Harman - Director

1.	STATUTORY INFORMATION

B.M.S. Kitchens & Bedrooms 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover represents net invoiced sales of good and services, excluding value added tax.

Revenue Recognition

Revenue is recognised under an exchange transaction with a customer when, and to the extent that, the company receives a right to consideration from its performance.

Part completed contracts at the year-end that fulfil the criteria are included in these financial statements based on their fair value of the right to consideration at the balance sheet date. The value is included in stocks as work-in-progress.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Land and buildings

-

2% on cost

Plant and machinery etc

-

33% on reducing balance, 25% on reducing balance and 15% on reducing balance

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Stocks

Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell, after making due allowance for obsolete and slow moving items. Cost is calculated at an average cost basis.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2025 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 May 2025

and 30 April 2026

11,190

AMORTISATION

At 1 May 2025

1,865

Charge for year

2,238

At 30 April 2026

4,103

NET BOOK VALUE

At 30 April 2026

7,087

At 30 April 2025

9,325

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 May 2025

345,748

451,519

797,267

Additions

-

163,115

163,115

Disposals

-

(21,200

)

(21,200

)

At 30 April 2026

345,748

593,434

939,182

DEPRECIATION

At 1 May 2025

102,994

185,818

288,812

Charge for year

6,176

68,657

74,833

Eliminated on disposal

-

(9,158

)

(9,158

)

At 30 April 2026

109,170

245,317

354,487

NET BOOK VALUE

At 30 April 2026

236,578

348,117

584,695

At 30 April 2025

242,754

265,701

508,455

Included in cost of land and buildings is freehold land of £ 36,971 (2025 - £ 36,971 ) which is not depreciated.

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 May 2025

118,205

Transfer to ownership

(32,500

)

At 30 April 2026

85,705

DEPRECIATION

At 1 May 2025

40,632

Charge for year

11,709

Transfer to ownership

(12,250

)

At 30 April 2026

40,091

NET BOOK VALUE

At 30 April 2026

45,614

At 30 April 2025

77,573

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

138,660

118,949

Other debtors

278,009

276,922

416,669

395,871

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans and overdrafts

9,405

9,405

Hire purchase contracts

45,987

33,334

Trade creditors

103,366

121,823

Taxation and social security

16,239

9,721

Other creditors

119,356

38,687

294,353

212,970

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans

195,925

205,672

Hire purchase contracts

97,568

54,026

293,493

259,698

9.	SECURED DEBTS

The following secured debts are included within creditors:

30.4.26

30.4.25

£

£

Bank loans

205,330

215,077

Hire purchase contracts

143,555

87,360

348,885

302,437

The bank loans are secured by way of a fixed and floating charge over the undertaking and all property and assets present and future, including goodwill, book debts, uncalled capital, buildings, fixtures, fixed plant and machinery.

Hire purchase balances are secured on the assets to which they relate.