Registration number: 02903821

BMB Engineers (Newcastle) Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

BMB Engineers (Newcastle) Limited

Company Information

Directors

Mr S A Bradburn Mr J A Bradburn

Company secretary

Mrs M Bradburn

Registered office

96 Millrise Road Milton Stoke On Trent Staffordshire ST2 7DN

Accountants

Howsons Chartered Accountants Winton House Stoke Road Stoke on Trent Staffordshire ST4 2RW

BMB Engineers (Newcastle) Limited

(Registration number: 02903821)
Balance Sheet as at 30 April 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	194,454	144,836
Investment property	5	200,000	200,000
		394,454	344,836
Current assets
Stocks		9,450	12,433
Debtors	7	69,644	79,692
Other financial assets	6	97,659	82,460
Cash at bank and in hand		391,222	349,754
		567,975	524,339
Creditors: Amounts falling due within one year	8	(199,360)	(213,607)
Net current assets		368,615	310,732
Total assets less current liabilities		763,069	655,568
Provisions for liabilities		(43,732)	(33,023)
Net assets		719,337	622,545
Capital and reserves
Called up share capital		1,000	1,000
Other reserves		131,870	131,870
Retained earnings		586,467	489,675
Shareholders' funds		719,337	622,545

For the financial year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of Financial Reporting Standard 102 (FRS 102) Section 1A - small entities.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

BMB Engineers (Newcastle) Limited

(Registration number: 02903821)
Balance Sheet as at 30 April 2025

Approved and authorised by the Board on 14 November 2025 and signed on its behalf by:
 

......................................... Mr S A Bradburn Director

BMB Engineers (Newcastle) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
96 Millrise Road
Milton
Stoke On Trent
Staffordshire
ST2 7DN

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

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

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The company's presentational currency is pound sterling (£). The accounts are rounded to the nearest whole pound.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

BMB Engineers (Newcastle) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	10% reducing balance method
Fixtures and fittings	25% on written down value
Motor vehicles	25% on written down value

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by the director. The director uses observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

BMB Engineers (Newcastle) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Financial instruments

Classification
Basic financial assets, including trade and other debtors, cash and bank balances, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Such assets are subsequently carried at amortised cost using the effective interest method.
Basic financial liabilities, including trade and other trade creditors, bank and other loans, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

 Recognition and measurement
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit and loss.

 Impairment
If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised in the profit or loss.

Financial assets are derecognised when a) the contractual rights to the cash flows from the asset expire or are settled, or b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 7 (2024 - 7).

BMB Engineers (Newcastle) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Other property, plant and equipment  £	Total £
Cost or valuation
At 1 May 2024	16,063	47,115	331,399	394,577
Additions	-	-	66,622	66,622
At 30 April 2025	16,063	47,115	398,021	461,199
Depreciation
At 1 May 2024	15,578	34,490	199,673	249,741
Charge for the year	121	3,156	13,727	17,004
At 30 April 2025	15,699	37,646	213,400	266,745
Carrying amount
At 30 April 2025	364	9,469	184,621	194,454
At 30 April 2024	485	12,625	131,726	144,836

5	Investment properties

	2025 £
At 1 May & at 30 April	200,000