REGISTERED NUMBER: 10008033 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

BMF Developments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs R M Berry

REGISTERED OFFICE:

The Cart Shed

Blackmoor Farm

Oxspring

Sheffield

South Yorkshire

S36 8YR

REGISTERED NUMBER:

10008033 (England and Wales)

ACCOUNTANTS:

Harris & Co Limited

Chartered Accountants

Marland House

13 Huddersfield Road

Barnsley

South Yorkshire

S70 2LW

FIXED ASSETS

Tangible assets

5

7,449

29,581

Investment property

6

163,373

163,373

170,822

192,954

CURRENT ASSETS

Stocks

541,059

514,026

Debtors

7

669

8,268

Cash at bank

1,659

120

543,387

522,414

CREDITORS

Amounts falling due within one year

8

(541,204

)

(557,602

)

NET CURRENT ASSETS/(LIABILITIES)

2,183

(35,188

)

TOTAL ASSETS LESS CURRENT LIABILITIES

173,005

157,766

CREDITORS

Amounts falling due after more than one year

9

(23,802

)

(27,613

)

NET ASSETS

149,203

130,153

CAPITAL AND RESERVES

Called up share capital

11

5

5

Retained earnings

149,198

130,148

SHAREHOLDERS' FUNDS

149,203

130,153

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the Company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 August 2026 and were signed by:

Mrs R M Berry - Director

1.	STATUTORY INFORMATION

BMF Developments 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 and functional currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value.

Significant judgements and estimates

The principal accounting policies and significant judgements and estimates applied in the preparation of these financial statements are set out below. These policies, judgements and estimates have been consistently applied to all years presented unless otherwise stated.

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

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

All fixed assets are initially recorded at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2025

68,859

Disposals

(48,115

)

At 28 February 2026

20,744

DEPRECIATION

At 1 March 2025

39,278

Charge for year

2,190

Eliminated on disposal

(28,173

)

At 28 February 2026

13,295

NET BOOK VALUE

At 28 February 2026

7,449

At 28 February 2025

29,581

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 March 2025

and 28 February 2026

163,373

NET BOOK VALUE

At 28 February 2026

163,373

At 28 February 2025

163,373

The director considers that the investment property is held at fair value at the balance sheet date.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Other debtors

669

8,268

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans and overdrafts

5,260

5,260

Trade creditors

5,471

6,246

Taxation and social security

8,988

-

Other creditors

521,485

546,096

541,204

557,602

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans

23,802

27,613

10.	SECURED DEBTS

The following secured debts are included within creditors:

28.2.26

28.2.25

£

£

Other loans

144,070

148,867

The other loans are secured by fixed and floating charges over all assets of the company.

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.2.26

28.2.25

value:

£

£

5

Ordinary

£1

5

5

12.	RELATED PARTY DISCLOSURES

At the year end the director was owed £369,916 (2025: £389,731) by the company.