REGISTERED NUMBER: 04860367 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

B C Fabrications Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R A J Croydon

Mrs C B M Croydon

SECRETARY:

Mrs C B M Croydon

REGISTERED OFFICE:

Unit 5 Monmore Business Park

Dixon Street

Wolverhampton

West Midlands

WV2 2BT

REGISTERED NUMBER:

04860367 (England and Wales)

FIXED ASSETS

Tangible assets

4

51,426

56,258

CURRENT ASSETS

Stocks

91,026

90,635

Debtors

5

227,388

205,804

Cash at bank and in hand

41,468

9,239

359,882

305,678

CREDITORS

Amounts falling due within one year

6

258,686

238,188

NET CURRENT ASSETS

101,196

67,490

TOTAL ASSETS LESS CURRENT LIABILITIES

152,622

123,748

CREDITORS

Amounts falling due after more than one year

7

147,120

122,253

NET ASSETS

5,502

1,495

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

5,402

1,395

SHAREHOLDERS' FUNDS

5,502

1,495

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 August 2026 and were signed on its behalf by:

R A J Croydon - Director

1.	STATUTORY INFORMATION

B C Fabrications 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Plant and machinery

-

at varying rates on cost

Fixtures and fittings

-

15% on reducing balance

Stocks

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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 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.

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 10 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

and 31 August 2025

147,041

7,257

7,000

8,680

169,978

DEPRECIATION

At 1 September 2024

95,115

4,083

7,000

7,522

113,720

Charge for year

4,202

211

-

419

4,832

At 31 August 2025

99,317

4,294

7,000

7,941

118,552

NET BOOK VALUE

At 31 August 2025

47,724

2,963

-

739

51,426

At 31 August 2024

51,926

3,174

-

1,158

56,258

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

Plant and

machinery

£

COST

At 1 September 2024

and 31 August 2025

34,000

DEPRECIATION

At 1 September 2024

8,217

Charge for year

1,700

At 31 August 2025

9,917

NET BOOK VALUE

At 31 August 2025

24,083

At 31 August 2024

25,783

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

224,547

202,386

Other debtors

2,841

3,418

227,388

205,804

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

77,110

124,379

Trade creditors

103,643

68,664

Taxation and social security

54,369

41,210

Other creditors

23,564

3,935

258,686

238,188

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

147,120

122,253

31.8.25

31.8.24

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

4,277

9,717

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.8.25

31.8.24

£

£

Bank loan

31,476

36,917

The bank loan is secured by a fixed and floating charge over the company's assets.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

100

Ordinary

£1

100

100

10.	OFF-BALANCE SHEET ARRANGEMENTS

Lease commitments at the year end totalled £44,118.

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

31.8.25

31.8.24

£

£

R A J Croydon

Balance outstanding at start of year

-

16,462

Amounts repaid

-

(16,462

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-