REGISTERED NUMBER: 16184983 (England and Wales)

Unaudited Financial Statements

for the Period 15 January 2025 to 31 March 2026

for

B&C Williams Management Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

B R Williams

Miss C Sarkozi-Fackrell

REGISTERED OFFICE:

Suite B, Blackdown House

Blackbrook Park Avenue

Taunton

Somerset

TA1 2PX

REGISTERED NUMBER:

16184983 (England and Wales)

FIXED ASSETS

Intangible assets

4

96,150

Tangible assets

5

7,619

103,769

CURRENT ASSETS

Debtors

6

106,757

Cash at bank

14,918

121,675

CREDITORS

Amounts falling due within one year

7

186,616

NET CURRENT LIABILITIES

(64,941

)

TOTAL ASSETS LESS CURRENT LIABILITIES

38,828

CREDITORS

Amounts falling due after more than one year

8

64,750

NET LIABILITIES

(25,922

)

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

(26,022

)

(25,922

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 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 14 October 2026 and were signed on its behalf by:

B R Williams - Director

Miss C Sarkozi-Fackrell - Director

1.	STATUTORY INFORMATION

B&C Williams Management 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.

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 2025, is being amortised evenly over its estimated useful life of five 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.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

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

Short leasehold

-

20% on straight line basis

Fixtures and fittings

-

20% on straight line basis

Computer equipment

-

33% on straight line basis

Taxation

Taxation for the period 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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 period was 39 .

4.	INTANGIBLE FIXED ASSETS

Patents

and

Goodwill

licences

Totals

£

£

£

COST

Additions

105,000

13,500

118,500

At 31 March 2026

105,000

13,500

118,500

AMORTISATION

Amortisation for period

21,000

1,350

22,350

At 31 March 2026

21,000

1,350

22,350

NET BOOK VALUE

At 31 March 2026

84,000

12,150

96,150

5.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

Computer

leasehold

fittings

equipment

Totals

£

£

£

£

COST

Additions

1,041

3,694

4,499

9,234

At 31 March 2026

1,041

3,694

4,499

9,234

DEPRECIATION

Charge for period

69

506

1,040

1,615

At 31 March 2026

69

506

1,040

1,615

NET BOOK VALUE

At 31 March 2026

972

3,188

3,459

7,619

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

104,683

Other debtors

2,074

106,757

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Bank loans and overdrafts

21,000

Other loans

4,100

Trade creditors

14,226

Social security and other taxes

11,959

VAT

46,422

Other creditors

2,308

Novuna Factoring Account

59,114

Directors' current accounts

15,175

Accruals and deferred income

12,312

186,616

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Bank loans - 1-2 years

64,750

9.	SECURED DEBTS

The company has secured borrowings comprising a bank loan and an invoice finance facility.

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

The invoice finance facility is secured by a debenture incorporating charges over the company's assets, principally its trade receivables.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is B R Williams.

The ultimate controlling party is B R Williams.