Registered number
03635800
B G Automotive Limited
Report and Financial Statements
30 November 2025

B G Automotive Limited
Report and accounts
Contents
Page
Company information | 1
Directors' report | 2
Strategic report | 3 & 4
Independent auditor's report | 5 & 6
Income statement | 7
Statement of financial position | 8
Statement of changes in equity | 9
Statement of cash flows | 10
Notes to the financial statements | 11

B G Automotive Limited
Company Information
Directors
C Cameron
M Greener
Y Jones
A Thurlbourn
Secretary
M J Puschnik
Auditors
Begbies
9 Bonhill Street
London
EC2A 4DJ
Registered office
Metro Building
Arkwright Road
Groundwell Industrial Estate
Swindon
England
SN25 5AB
Registered number
03635800

B G Automotive Limited
Registered number: | 03635800
Directors' Report
The directors present their report and financial statements for the year ended 30 November 2025.
Principal activities
The company's principal activity during the year continued to be distribution of components to the motor industry.
Future developments
Details of future developments are given in the Strategic Report.
Energy and carbon report
A report for the group as a whole is included within the consolidated accounts of the UK holding company 4 BG Group Limited
Directors
The following persons served as directors during the year:
| C Cameron
| M Greener
| Y Jones
| A Thurlbourn
Directors' responsibilities

The directors are responsible for preparing the report and financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102 and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:
● | select suitable accounting policies and then apply them consistently;
● | make judgements and estimates that are reasonable and prudent;
● | state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
● | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure of information to auditors

Each person who was a director at the time this report was approved confirms that:
● | so far as he is aware, there is no relevant audit information of which the company's auditor is unaware; and
● | he has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditor is aware of that information.

This report was approved by the board on 7 July 2026 and signed on its behalf.
C Cameron
Director

B G Automotive Limited
Strategic Report
for the year ended 30 November 2025
The company increased turnover by 11% to £70 million.
The gross profit margin was 36% (2024: 34%).
The profit, after taxation, was £7.1 million (2024: 5.3 million)
An interim dividend of £2 million was paid (2024: £nil)
The profit, after tax and dividends, was £5.1 million retained to fund further growth of the business.
The company continues to add to and update its range of products, staying abreast of developments within the automotive industry.
The export market represents 42% of the company's turnover, recognised by holding the King's Award for Enterprise - International Trade.
There continue to be risks and challenges relating to the macro-economic outlook and geopolitical tensions. Those risks are mitigated by the wide range of products, customers and suppliers.
The company has a strong financial base with net assets of approximately £26 million.
Statement by the directors regarding their duties under Section 172 of the UK Companies Act 2006
The company's directors consider that they have acted to promote the long term success of the company, for the benefit of its shareholders, whilst serving the interests of its stakeholders and the environment.
Long Term decisions
The directors are responsible for determining the long term strategy of the company. They communicate with the company's key employees as appropriate, and take into consideration matters such as market conditions, product development and financial resources. As a private company, the company can look to long term growth rather than short term results.
Employees
The success of the company is dependent upon the commitment and loyalty of its employees. Health, safety and welfare of our employees is one of the main considerations in the way the company manages its business. We provide safe and pleasant working areas and encourage staff to develop skills necessary to their roles in the company. We embrace diversity within our workforce.
Business relationships
First class customer service is key to the continued growth of the company's business. Our wide range of products and services involves a large number of customers and buying groups with individual requirements. Satisfying those requirements in a speedy, professional and friendly way is important to us.
We aim to treat our suppliers fairly and with respect. We look to create lasting and mutually beneficial relationships built on trust and reliability.
Community and the environment
The company seeks to engender a neighbourly relationship with the local communities.
As a distribution company, we are very aware of the impact of our business on the environment and act responsibly with regards to usage of energy, efficient transportation of goods and recycling of waste and packaging. The effect upon the environment is considered when placing changes within the business practices.
Standards of business conduct
The success and growth of the company's activities is testament to the way we have interacted over many decades with our customers, suppliers, employees and legislative agencies. In our opinion, businesses such as ours cannot prosper in the long term without maintaining the high standards of conduct expected of us by the community.
Shareholders
BG Automotive Limited is an independent business with a small number of shareholders, who are committed to ensuring the ongoing profitability and growth of the company for the future.
This report was approved by the board on 7 July 2026 and signed on its behalf.
C Cameron
Director

B G Automotive Limited
Independent auditor's report
to the members of B G Automotive Limited
Opinion

We have audited the financial statements of B G Automotive Limited for the year ended 30 November 2025 which comprise the Income Statement, the Statement of Financial Position, the Statement of Changes in Equity, the Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
● | give a true and fair view of the state of the company's affairs as at 30 November 2025 and of its profit for the year then ended;
● | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
● | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis of opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the annual report other than the financial statements and our auditor’s report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
● | the information given in the strategic report and the directors’ report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
● | the strategic report and the directors’ report have been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors’ report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
● | adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
● | the financial statements are not in agreement with the accounting records and returns; or
● | certain disclosures of directors’ remuneration specified by law are not made; or
● | we have not received all the information and explanations we require for our audit.

Responsibilities of directors
As explained more fully in the directors’ responsibilities statement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the directors are responsible for assessing the company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.
Auditor’s responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is dependent upon the effectiveness of management controls and the nature, timing and extent of the audit procedures carried out, which included:
Assessing the susceptibility of the company to material misstatement, including how fraud might occur, by considering the key risks impacting the accounts; Undertaking procedures to evaluate and review the risk of management override of controls ; Enquiries of those charged with governance; Reviewing disclosures in the accounts; Validating inter group balances.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
Use of our report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.
Christopher Pexton FCA
(Senior Statutory Auditor)
for and on behalf of | 9 Bonhill Street
Begbies | London
Accountants and Statutory Auditors | EC2A 4DJ
7 July 2026

B G Automotive Limited
Income Statement
for the year ended 30 November 2025
Notes |  | 2025 |  | 2024
£ | £
Turnover | 2 |  | 70,026,313 |  | 63,174,398
Cost of sales | (45,000,656) |  | (41,470,911)
Gross profit | 25,025,657 |  | 21,703,487
Distribution costs | (2,489,553) |  | (2,087,668)
Administrative expenses | (13,084,015) |  | (12,502,566)
Operating profit | 3 |  | 9,452,089 |  | 7,113,253
Loss on sale of fixed assets | (1,970) |  | (3,487)
Interest receivable | 81,845 |  | 18,133
Interest payable | 6 |  | (40,032) |  | (36,195)
Profit on ordinary activities before taxation | 9,491,932 |  | 7,091,704
Tax on profit on ordinary activities | 7 |  | (2,369,360) |  | (1,773,700)
Profit for the financial year | 7,122,572 |  | 5,318,004

B G Automotive Limited
Statement of Financial Position
as at 30 November 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 8 |  |  | 472,770 |  |  | 466,893
Current assets
Stocks | 9 |  | 12,299,576 |  |  | 12,182,740
Debtors | 10 |  | 16,612,322 |  |  | 16,133,760
Cash at bank and in hand | 10,091,268 |  |  | 6,534,242
|  |  | 39,003,166 |  |  | 34,850,742
Creditors: amounts falling due within one year | 11 |  | (13,129,041) |  |  | (14,098,234)
Net current assets |  |  |  | 25,874,125 |  |  | 20,752,508
Total assets less current liabilities |  |  |  | 26,346,895 |  |  | 21,219,401
Provisions for liabilities
Deferred taxation | 12 |  |  | (44,867) |  |  | (39,945)
Net assets |  |  |  | 26,302,028 |  |  | 21,179,456
Capital and reserves
Called up share capital | 13 |  |  | 625,000 |  |  | 625,000
Profit and loss account | 14 |  |  | 25,677,028 |  |  | 20,554,456
Total equity |  |  |  | 26,302,028 |  |  | 21,179,456
C Cameron
Director
Approved by the board on 7 July 2026

B G Automotive Limited
Statement of Changes in Equity
for the year ended 30 November 2025
Share | Profit | Total
capital | and loss
account
£ | £ | £
At 1 December 2023 | 625,000 |  |  |  | 15,236,452 |  | 15,861,452
Profit for the financial year | - |  |  |  | 5,318,004 |  | 5,318,004
At 30 November 2024 | 625,000 |  |  |  | 20,554,456 |  | 21,179,456
At 1 December 2024 | 625,000 |  |  |  | 20,554,456 |  | 21,179,456
Profit for the financial year | - |  |  |  | 7,122,572 |  | 7,122,572
Dividends | (2,000,000) |  | (2,000,000)
At 30 November 2025 | 625,000 |  |  |  | 25,677,028 |  | 26,302,028

B G Automotive Limited
Statement of Cash Flows
for the year ended 30 November 2025
|  |  | 2025 |  | 2024
£ | £
Operating activities
Profit for the financial year | 7,122,572 |  | 5,318,004
Adjustments for:
Loss on sale of fixed assets | 1,970 |  | 3,487
Interest receivable | (81,845) |  | (18,133)
Interest payable | 40,032 |  | 36,195
Tax on profit on ordinary activities | 2,369,360 |  | 1,773,700
Depreciation | 85,993 |  | 87,223
Increase in stocks | (116,836) |  | (1,080,044)
Increase in debtors | (478,562) |  | (2,650,118)
(Decrease)/increase in creditors | (233,562) |  | 1,658,728
|  |  | 8,709,122 |  | 5,129,042
Interest received | 81,845 |  | 18,133
Interest paid |  |  | (40,032) |  | (36,195)
Corporation tax paid | (3,166,069) |  | (1,650,000)
Cash generated by operating activities | 5,584,866 |  | 3,460,980
Investing activities
Payments to acquire tangible fixed assets | (97,790) |  | (64,420)
Proceeds from sale of tangible fixed assets | 3,950 |  | 1,501
Cash used in investing activities | (93,840) |  | (62,919)
Financing activities
Equity dividends paid | (1,934,000) |  | -
Cash used in financing activities | (1,934,000) |  | -
Net cash generated
Cash generated by operating activities | 5,584,866 |  | 3,460,980
Cash used in investing activities | (93,840) |  | (62,919)
Cash used in financing activities | (1,934,000) |  | -
Net cash generated | 3,557,026 |  | 3,398,061
Cash and cash equivalents at 1 December | 6,534,242 |  | 3,136,181
Cash and cash equivalents at 30 November | 10,091,268 |  | 6,534,242
Cash and cash equivalents comprise:
Cash at bank | 10,091,268 |  | 6,534,242

B G Automotive Limited
Notes to the Accounts
for the year ended 30 November 2025
1 | Summary of significant accounting policies
| Basis of preparation
| The financial statements have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
| Turnover
| Turnover represents amounts derived from the sale of goods after deduction of trade discounts given at the time of sale and value added tax. There is only one class of business, being the wholesale distribution of motor vehicle components.
| Tangible fixed assets

| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Motor vehicles | 25% written down value
| Plant and machinery | 10% straight line basis
| Computers | 33% straight line basis
| Fixtures and fittings | 25% straight line basis

| Leasehold improvements | 12.5% straight line basis
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
| Foreign currency translation
| Transactions in foreign currencies are initially recognised at the fixed rate of exchange set by the accounting system at the date of the transaction. At the end of each accounting year, foreign currency monetary items are translated at the closing rate of exchange. All differences are charged to profit or loss, as costs of sales.
| Leased assets
| A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
| Pensions
| Contributions to defined contribution plans are expensed in the period to which they relate.
2 | Analysis of turnover | 2025 |  | 2024
% | %
| By geographical market:
| UK | 42 |  | 42
| Europe and rest of world | 58 |  | 58
|  |  |  |  |  | 100 |  | 100
3 | Operating profit | 2025 |  | 2024
£ | £
| This is stated after charging:
| Depreciation of owned fixed assets | 85,993 |  | 87,223
| Operating lease rentals - land and buildings | 685,980 |  | 694,088
| Auditors' remuneration for audit services | 16,000 |  | 16,000
| Auditors' remuneration for other services | 1,000 |  | 800
| Key management personnel compensation (including directors' emoluments) |  | 2,612,760 |  | 5,055,110
4 | Directors' emoluments | 2025 |  | 2024
£ | £
| Emoluments | 2,385,550 |  | 4,820,758
| Company contributions to defined contribution pension plans | 6,600 |  | 6,600
|  |  |  |  |  | 2,392,150 |  | 4,827,358
| Highest paid director:
| Emoluments | 2,013,730 |  | 2,600,800
| Number of directors to whom retirement benefits accrued: | 2025 |  | 2024
Number | Number
| Defined contribution plans | 2 |  | 2
5 | Staff costs | 2025 |  | 2024
£ | £
| Wages and salaries | 8,294,303 |  | 9,123,151
| Social security costs | 887,635 |  | 674,415
| Other pension costs | 118,045 |  | 110,142
|  |  |  |  |  | 9,299,983 |  | 9,907,708
| Average number of employees during the year | Number | Number
| Directors | 4 |  | 5
| Warehouse | 138 |  | 98
| Administration | 48 |  | 46
|  |  |  |  |  | 190 |  | 149
6 | Interest payable | 2025 |  | 2024
£ | £
| Other interest | 40,032 |  | 36,195
7 | Taxation | 2025 |  | 2024
£ | £
| Analysis of charge in period
| Current tax:
| UK corporation tax on profits of the period | 2,364,438 |  | 1,773,762
| Adjustments in respect of previous periods | - |  | (1,232)
| Deferred tax:
| Origination and reversal of timing differences | 4,922 |  | 1,170
| Tax on profit on ordinary activities | 2,369,360 |  | 1,773,700
| Factors affecting tax charge for period
| The differences between the tax assessed for the period and the standard rate of corporation tax are explained as follows:
|  |  |  |  |  | 2025 |  | 2024
£ | £
| Profit on ordinary activities before tax | 9,491,932 |  | 7,091,704
| Standard rate of corporation tax in the UK | 25% |  | 25%
£ | £
| Profit on ordinary activities multiplied by the standard rate of corporation tax |  | 2,372,983 |  | 1,772,926
| Effects of:
| Capital allowances | (3,623) |  | 774
| Current taxation | 2,369,360 |  | 1,773,700
8 | Tangible fixed assets
|  | Leasehold improvements |  | Computers, plant and motor vehicles |  | Fixtures and fittings |  | Total
|  | At cost |  | At cost |  | At cost
£ | £ | £ | £
| Cost
| At 1 December 2024 | 64,207 |  | 952,033 |  | 67,810 |  | 1,084,050
| Additions | 15,500 |  | 82,290 |  | - |  | 97,790
| Disposals | - |  | (15,000) |  | - |  | (15,000)
| At 30 November 2025 | 79,707 |  | 1,019,323 |  | 67,810 |  | 1,166,840
| Depreciation
| At 1 December 2024 | 19,905 |  | 529,442 |  | 67,810 |  | 617,157
| Charge for the year | 8,289 |  | 77,704 |  | - |  | 85,993
| On disposals | - |  | (9,080) |  | - |  | (9,080)
| At 30 November 2025 | 28,194 |  | 598,066 |  | 67,810 |  | 694,070
| Carrying amount
| At 30 November 2025 | 51,513 |  | 421,257 |  | - |  | 472,770
| At 30 November 2024 | 44,302 |  | 422,591 |  | - |  | 466,893
9 | Stocks | 2025 |  | 2024
£ | £
| Finished goods and goods for resale | 12,299,576 |  | 12,182,740
10 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 16,160,955 |  | 15,320,549
| Amounts owed by group undertakings and undertakings in which the company has a participating interest |  | - |  | 46,816
| Prepayments and accrued income | 216,846 |  | 106,109
| Deposits paid to suppliers | 234,521 |  | 660,286
|  |  |  |  |  | 16,612,322 |  | 16,133,760
11 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Trade creditors | 4,707,597 |  | 4,301,227
| Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | 1,470,237 |  | 35,000
| Corporation tax | 338,201 |  | 1,139,832
| Other taxes and social security costs | 695,849 |  | 729,824
| Amount owed to associated undertaking | 17,036 |  | 15,735
| Accruals | 5,834,121 |  | 7,876,616
| Dividend payable | 66,000 |  | -
|  |  |  |  |  | 13,129,041 |  | 14,098,234
12 | Deferred taxation | 2025 |  | 2024
£ | £
| Accelerated capital allowances | 44,867 |  | 39,945
|  |  |  |  |  | 2025 |  | 2024
£ | £
| At 1 December | 39,945 |  | 38,775
| Charged to the profit and loss account | 4,922 |  | 1,170
| At 30 November | 44,867 |  | 39,945
13 | Share capital | Nominal |  | 2025 |  | 2025 |  | 2024
value | Number | £ | £
| Allotted, called up and fully paid:
| Ordinary shares | £1 each |  | 625,000 |  | 625,000 |  | 625,000
14 | Profit and loss account | 2025 |  | 2024
£ | £
| At 1 December | 20,554,456 |  | 15,236,452
| Profit for the financial year | 7,122,572 |  | 5,318,004
| Dividends | (2,000,000) |  | -
| At 30 November | 25,677,028 |  | 20,554,456
15 | Dividends | 2025 |  | 2024
£ | £
| Dividends on ordinary shares (note 14) | 2,000,000 |  | -
16 | Pension commitments
| The company contributes to defined contribution pension schemes on behalf of its employees. The assets of the schemes are held separately from those of the company in independently administered funds. The pension contributions under those schemes totalled £118,045 (2024:£110,142), recognised as an expense during the year.
17 | Other financial commitments
| Total future minimum lease payments under non-cancellable operating leases:
|  |  |  |  |  | Land and buildings |  | Land and buildings
|  |  |  |  |  | 2025 |  | 2024
£ | £
| Falling due:
| within one year | 685,980 |  | 685,980
| within two to five years | 228,660 |  | 914,640
|  |  |  |  |  | 914,640 |  | 1,600,620
18 | Contingent liabilities
| The company takes part in a group financial facility with the HSBC Bank which involves cross guarantees with all companies within the British Gaskets Group including the associated company B G Automotive Limited. Total group indebtedness at 30 November 2025, including that of B G Automotive Limited, was £ nil .
19 | Related party transactions
| The related parties are:
| a) 4BG Group Limited
| b) British Gaskets Limited
| c) British Seals and Rubber Mouldings Limited
| d) B G Packaging Limited
| e) Bovill & Boyd (Technical Mouldings) Limited
| f) Bovill & Boyd (Engineering) Limited
|  |  |  |  |  | 2025 |  | 2024
£ | £
| During the year the company had the following transactions with:
| 4BG Group Limited (parent company)
| - Amount due to 4BG Group Limited | 800,000 |  | -
| British Gaskets Limited (fellow subsidiary)
| - Amount due from British Gaskets Limited | - |  | 46,815
| - Amount due to British Gaskets Limited | 635,237 |  | -
| British Seals and Rubber Mouldings Limited (fellow subsidiary)
| - Amount due to British Seals and Rubber Mouldings Limited | 35,000 |  | 35,000
| B G Packaging (associated company)
| - Amount due to B G Packaging Limited | 17,036 |  | 15,735
20 | Parent undertaking and controlling party
| The company is a subsidiary of 4BG Group Limited.
| The ultimate controlling party is the Estate of R D Jones.
21 | Presentation currency
| The financial statements are presented in Sterling.
22 | Legal form of entity and country of incorporation
| B G Automotive Limited is a private company limited by shares and incorporated in England.
23 | Principal place of business
| The address of the company's principal place of business is:
| Metro Building
| Arkwright Road
| Groundwell Industrial Estate
| Swindon
| England
| SN25 5AB

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