REGISTERED NUMBER: 00968119 (England and Wales)

AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

BMT NINETY THREE LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

R L Left

G L Left

REGISTERED OFFICE:

C/O Kingsbury Jig & Tool Group Limited

London Road

Bassetts Pole

Sutton Coldfield

West Midlands

B75 5SA

REGISTERED NUMBER:

00968119 (England and Wales)

SENIOR STATUTORY AUDITOR:

Mark Fletcher BSc ACA

AUDITORS:

Crombies Accountants Limited

Chartered Accountants and Statutory Auditor

34 Waterloo Road

Wolverhampton

West Midlands

WV1 4DG

FIXED ASSETS

Investments

4

1,000

1,000

Investment property

5

930,000

930,000

931,000

931,000

CURRENT ASSETS

Debtors

6

-

5,523

Prepayments and accrued income

1,339

2,497

Cash at bank

5,022

8,331

6,361

16,351

CREDITORS

Amounts falling due within one year

7

284,829

344,326

NET CURRENT LIABILITIES

(278,468

)

(327,975

)

TOTAL ASSETS LESS CURRENT LIABILITIES

652,532

603,025

CAPITAL AND RESERVES

Called up share capital

68

68

Fair value reserve

387,900

387,900

Capital redemption reserve

32

32

Retained earnings

264,532

215,025

SHAREHOLDERS' FUNDS

652,532

603,025

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 4 August 2026 and were signed on its behalf by:

G L Left - Director

1.	STATUTORY INFORMATION

BMT Ninety Three 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 as modified by the revaluation of certain assets.

Preparation of consolidated financial statements

The financial statements contain information about BMT Ninety Three Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 December 2024

and 30 November 2025

1,000

NET BOOK VALUE

At 30 November 2025

1,000

At 30 November 2024

1,000

5.	INVESTMENT PROPERTY

Total

£

COST OR VALUATION

At 1 December 2024

and 30 November 2025

930,000

NET BOOK VALUE

At 30 November 2025

930,000

At 30 November 2024

930,000

The property at Lakeside Business Park, Tamworth was valued at £930,000 dated 30 March 2023 on an open market value basis by Leslie G Balla, a consultant of KWB and a RICS Registered valuer.The directors are of the opinion that this valuation continues to reflect a current market value.

Cost or valuation at 30 November 2025 is represented by:

£

Valuation in 2017

120,000

Valuation in 2022

267,900

Cost

542,100

930,000

No deferred tax liability arose on the revaluation gain of the investment property held by the company.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

-

5,523

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

272

-

Taxation and social security

1,432

3,745

Other creditors

283,125

340,581

284,829

344,326

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Mark Fletcher BSc ACA (Senior Statutory Auditor)

for and on behalf of Crombies Accountants Limited

9.	ULTIMATE CONTROLLING PARTY

G L Left is the ultimate controlling party by virtue of her interest in 100% of the share capital of the company.