B & D Motors Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04548752 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

B & D MOTORS LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs B Wilson

Mr A Wilson

SECRETARY:

Mr A Wilson

REGISTERED OFFICE:

99 Chatsworth Street

Barrow-In-Furness

Cumbria

LA14 5TP

REGISTERED NUMBER:

04548752 (England and Wales)

BANKERS:

National Westminster Bank plc

113 Dalton Road

Barrow-in-Furness

Cumbria

LA14 1WY

FIXED ASSETS

Intangible assets

4

1

Tangible assets

5

131,727

147,926

131,728

147,927

CURRENT ASSETS

Stocks

3,500

Debtors

107,803

87,775

Cash at bank and in hand

1,115,913

981,962

1,227,216

1,073,237

CREDITORS

Amounts falling due within one year

114,411

109,181

NET CURRENT ASSETS

1,112,805

964,056

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,244,533

1,111,983

CAPITAL AND RESERVES

Called up share capital

6

980

Capital redemption reserve

20

Retained earnings

1,243,533

1,110,983

SHAREHOLDERS' FUNDS

1,244,533

1,111,983

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 Board of Directors and authorised for issue on 7 August 2026 and were signed on its behalf by:

Mr A Wilson - Director

1.	STATUTORY INFORMATION

B & D Motors 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 goods and services as adjusted for accrued income, excluding VAT.

Goodwill

Goodwill has been fully amortised in a prior period.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

at varying rates on cost

Plant and machinery

-

15% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 12 (2024 - 14 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

and 31 December 2025

65,000

AMORTISATION

At 1 January 2025

and 31 December 2025

64,999

NET BOOK VALUE

At 31 December 2025

1

At 31 December 2024

1

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

554,805

Additions

1,410

At 31 December 2025

556,215

DEPRECIATION

At 1 January 2025

406,879

Charge for year

17,609

At 31 December 2025

424,488

NET BOOK VALUE

At 31 December 2025

131,727

At 31 December 2024

147,926

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

390

A Ordinary

£1

390

B Ordinary

£1

390

100

C Ordinary

£1

100

D Ordinary

£1

100

980

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

31.12.25

31.12.24

£

Mr A Wilson

Balance outstanding at start of year

21,976

19,784

Amounts advanced

46,946

21,976

Amounts repaid

(21,976

)

(19,784

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

46,946

21,976

During the financial year the director was charged £682 (2024: £413) interest on the loan which is unsecured and repayable on demand.

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr and Mrs A Wilson.