Company No: 08684886 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	4	103,718		159,988
		103,718		159,988
Current assets
Stocks		47,600		47,600
Debtors	5	392,944		666,884
Cash at bank and in hand		946,157		357,052
		1,386,701		1,071,536
Creditors: amounts falling due within one year	6	( 654,963)		( 513,780)
Net current assets		731,738		557,756
Total assets less current liabilities		835,456		717,744
Creditors: amounts falling due after more than one year	7	( 35,772)		( 94,188)
Provision for liabilities	8	( 25,929)		( 23,030)
Net assets		773,755		600,526
Capital and reserves
Called-up share capital		1		1
Profit and loss account		773,754		600,525
Total shareholder's funds		773,755		600,526

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Bry-Kol (FM) Limited (registered number: 08684886) were approved and authorised for issue by the Board of Directors on 26 June 2026. They were signed on its behalf by:

Mrs V E Moreton Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Bry-Kol (FM) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 10 Newcastle Street, Burslem, Stoke-On-Trent, ST6 3QF, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery	3 years straight line
Vehicles	4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Critical accounting judgements and key sources of estimation uncertainty

In the application of the Company’s accounting policies, the directors are required to make judgements that have a significant impact on the amounts recognised. The following are the critical judgements that the directors have made in the process of applying the Company’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements.

3. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	24		23

4. Tangible assets

	Plant and machinery		Vehicles		Total
	£		£		£
Cost
At 01 January 2025	36,112		196,127		232,239
Additions	1,767		0		1,767
At 31 December 2025	37,879		196,127		234,006
Accumulated depreciation
At 01 January 2025	21,831		50,420		72,251
Charge for the financial year	9,005		49,032		58,037
At 31 December 2025	30,836		99,452		130,288
Net book value
At 31 December 2025	7,043		96,675		103,718
At 31 December 2024	14,281		145,707		159,988

5. Debtors

	2025		2024
	£		£
Trade debtors	369,791		651,318
Other debtors	23,153		15,566
	392,944		666,884

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	296,576		233,905
Amounts owed to Group undertakings	75,000		0
Amounts owed to fellow subsidiaries	( 79,228)		99,676
Taxation and social security	160,210		55,046
Obligations under finance leases and hire purchase contracts	32,208		5,998
Other creditors	170,197		119,155
	654,963		513,780

7. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Obligations under finance leases and hire purchase contracts	35,772		94,188

There are no amounts included above in respect of which any security has been given by the small entity.

8. Deferred tax

	2025		2024
	£		£
At the beginning of financial year	( 23,030)		( 17,348)
Charged to the Profit and Loss Account	( 2,899)		( 5,682)
At the end of financial year	( 25,929)		( 23,030)

9. Ultimate controlling party

Parent Company:

The parent company of Bry-Kol (FM) Limited is Thermidor Limited and its registered office is 10 Newcastle Street, Stoke-on-Trent, ST 6 3QF.