B & M ASSOCIATES LIMITED 30/11/2025 iXBRL

Company registration number: 3879467

B & M ASSOCIATES LIMITED

Unaudited filleted financial statements

30 November 2025

Coulter & Co.

Chartered Certified Accountants

B & M ASSOCIATES LIMITED

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

B & M ASSOCIATES LIMITED

Directors and other information


	Directors
		L R Fry
		T Bell


	Company number	3879467


	Registered office	Pera Business Park
		M03 Tower Building
		Nottingham Road
		Melton Mowbray
		LE13 0PB


	Business address	Pera Business Park
		Nottingham Road
		Melton Mowbray
		Leicestershire
		LE13 0PB


	Accountants	Coulter & Co
		Pera Business Park
		M03 Tower Building
		Nottingham Road
		Melton Mowbray
		LE13 0PB




	Bankers	National Westminster Bank PLC
		7 High Street
		Melton Mowbray
		Leicestershire
		LE13 0TT

B & M ASSOCIATES LIMITED

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of B & M ASSOCIATES LIMITED

Year ended 30 November 2025

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 30 November 2025 which comprise the statement of financial position and related notes.

You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

Coulter & Co

Chartered Certified Accountants

Pera Business Park

M03 Tower Building

Nottingham Road

Melton Mowbray

LE13 0PB

24 February 2026

B & M ASSOCIATES LIMITED

Statement of financial position

30 November 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	13,575		9,696
		_______		_______
			13,575		9,696

Current assets
Debtors	6	542,779		474,697
Cash at bank and in hand		354,013		294,711
		_______		_______
		896,792		769,408
Creditors: amounts falling due
within one year	7	( 173,267)		( 158,678)
		_______		_______
Net current assets			723,525		610,730
			_______		_______
Total assets less current liabilities			737,100		620,426

			_______		_______
Net assets			737,100		620,426
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			737,000		620,326
			_______		_______
Shareholders funds			737,100		620,426
			_______		_______

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.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 24 February 2026 , and are signed on behalf of the board by:

T Bell

Director

Company registration number: 3879467

B & M ASSOCIATES LIMITED

Notes to the financial statements

Year ended 30 November 2025

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is B & M Associates Limited, Pera Business Park, M03 Tower Building, Nottingham Road, Melton Mowbray, LE13 0PB.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	20 %	Reducing balance
Fittings fixtures and equipment	-	25 %	Straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Staff costs

The average number of persons employed by the company during the year amounted to 25 (2024: 26 ).

The aggregate payroll costs incurred during the year were:

	2025	2024
	£	£
Wages and salaries	823,469	745,592
Other pension costs	151,825	143,972
	_______	_______
	975,294	889,564
	_______	_______

5. Tangible assets

	Plant and machinery	Fixtures, fittings and equipment	Total
	£	£	£
Cost
At 1 December 2024	3,940	195,082	199,022
Additions	-	9,870	9,870
	_______	_______	_______
At 30 November 2025	3,940	204,952	208,892
	_______	_______	_______
Depreciation
At 1 December 2024	788	188,538	189,326
Charge for the year	630	5,361	5,991
	_______	_______	_______
At 30 November 2025	1,418	193,899	195,317
	_______	_______	_______
Carrying amount
At 30 November 2025	2,522	11,053	13,575
	_______	_______	_______
At 30 November 2024	3,152	6,544	9,696
	_______	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	347,312	273,520
Amounts owed by group undertakings and undertakings in which the company has a participating interest	191,230	191,240
Other debtors	4,237	9,937
	_______	_______
	542,779	474,697
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Corporation tax	74,805	72,160
Social security and other taxes	84,907	72,391
Other creditors	13,555	14,127
	_______	_______
	173,267	158,678
	_______	_______