REGISTERED NUMBER: SC649352 (Scotland)

Financial Statements For The Year Ended 31 October 2025

for

BKF One Hundred And Thirty Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

S N Fraser

D O Fraser

A M Fraser

REGISTERED OFFICE:

Moniack

Balmaha

Glasgow

G63 0JQ

REGISTERED NUMBER:

SC649352 (Scotland)

ACCOUNTANTS:

Robb Ferguson Chartered Accountants

Regent Court

70 West Regent Street

Glasgow

G2 2QZ

CURRENT ASSETS

Debtors

4

87,449

109,867

Cash in hand

6,286

5,418

93,735

115,285

CREDITORS

Amounts falling due within one year

5

15,502

13,437

NET CURRENT ASSETS

78,233

101,848

TOTAL ASSETS LESS CURRENT LIABILITIES

78,233

101,848

CREDITORS

Amounts falling due after more than one year

6

144,594

155,429

NET LIABILITIES

(66,361

)

(53,581

)

CAPITAL AND RESERVES

Called up share capital

300

300

Retained earnings

(66,661

)

(53,881

)

(66,361

)

(53,581

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 October 2026 and were signed on its behalf by:

A M Fraser - Director

1.	STATUTORY INFORMATION

BKF One Hundred And Thirty Limited is a private company, limited by shares , registered in Scotland. 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.

The financial statements have been prepared on a going concern basis notwithstanding the company’s net liabilities position. The directors have confirmed that they will provide ongoing financial support to enable the company to meet its liabilities as they fall due. Accordingly, the directors consider it appropriate to adopt the going concern basis of preparation.

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

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 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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

87,449

106,449

Tax

-

3,418

87,449

109,867

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

9,598

8,360

Other creditors

2,768

2,768

Accrued expenses

3,136

2,309

15,502

13,437

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 2-5 years

144,594

155,429

7.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

154,192

163,789

The bank holds a floating charge over the assets and undertakings of the company.

8.	RELATED PARTY DISCLOSURES

At the year end, the company was due £87,448 (2024:£106,448) and owed £2,768 (2024: £2,768) to related parties. They are related to the company by virtue of common directorship and control.