REGISTERED NUMBER: 08166875 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

BJM GROUP LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

B J Mort

Mrs S Mort

M J Dell

SECRETARY:

Tayler Bradshaw Limited

REGISTERED OFFICE:

Cambridge House

16 High Street

Saffron Walden

Essex

CB10 1AX

REGISTERED NUMBER:

08166875 (England and Wales)

ACCOUNTANTS:

Tayler Bradshaw

Cambridge House

16 High Street

Saffron Walden

Essex

CB10 1AX

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

152,522

154,488

Investments

6

5,655

5,655

158,177

160,143

CURRENT ASSETS

Debtors

7

2,194,419

1,171,288

Cash at bank

229,595

577,340

2,424,014

1,748,628

CREDITORS

Amounts falling due within one year

8

1,954,044

701,340

NET CURRENT ASSETS

469,970

1,047,288

TOTAL ASSETS LESS CURRENT LIABILITIES

628,147

1,207,431

CREDITORS

Amounts falling due after more than one year

9

62,186

70,696

NET ASSETS

565,961

1,136,735

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

565,959

1,136,733

SHAREHOLDERS' FUNDS

565,961

1,136,735

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.

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 25 September 2026 and were signed on its behalf by:

M J Dell - Director

1.	STATUTORY INFORMATION

BJM Group Ltd 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.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of ten years.

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.

Plant and machinery etc

-

25% on reducing balance

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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 20 (2024 - 24 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

380,000

AMORTISATION

At 1 January 2025

and 31 December 2025

380,000

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

196,999

Additions

42,069

At 31 December 2025

239,068

DEPRECIATION

At 1 January 2025

42,511

Charge for year

44,035

At 31 December 2025

86,546

NET BOOK VALUE

At 31 December 2025

152,522

At 31 December 2024

154,488

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 January 2025

and 31 December 2025

5,655

NET BOOK VALUE

At 31 December 2025

5,655

At 31 December 2024

5,655

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Trade debtors

1,830,601

845,404

Other debtors

363,818

325,884

2,194,419

1,171,288

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Hire purchase contracts

8,510

8,510

Trade creditors

1,595,583

141,698

Taxation and social security

320,916

484,401

Other creditors

29,035

66,731

1,954,044

701,340

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/12/25

31/12/24

£

£

Hire purchase contracts

62,186

70,696

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the year end, the director’s loan account was overdrawn by £141,482. In accordance with the company’s policy and the requirements of FRS 102 Section 1A, the overdrawn balance has been recognised as an amount due from the director.

Interest has been charged on the overdrawn balance at a commercial rate throughout the period, and this interest has been recognised within finance income. As the loan remained outstanding more than nine months after the year end, the company has accounted for a charge to corporation tax under CTA 2010, s.455 in respect of the outstanding director’s loan balance.

The director has confirmed that the loan will be repaid in due course.