1 January 2022 false No description of principal activity Taxfiler 2023.10 SC492592business:PrivateLimitedCompanyLtd2022-01-012022-12-31 SC4925922021-12-31 SC4925922022-01-012022-12-31 SC492592business:AuditExemptWithAccountantsReport2022-01-012022-12-31 SC492592business:FilletedAccounts2022-01-012022-12-31 SC4925922022-12-31 SC492592business:Director12022-01-012022-12-31 SC492592business:RegisteredOffice2022-01-012022-12-31 SC4925922021-12-31 SC492592core:WithinOneYear2022-12-31 SC492592core:WithinOneYear2021-12-31 SC492592core:AfterOneYear2022-12-31 SC492592core:AfterOneYear2021-12-31 SC492592core:ShareCapitalcore:PreviouslyStatedAmount2022-12-31 SC492592core:ShareCapitalcore:PreviouslyStatedAmount2021-12-31 SC492592core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-12-31 SC492592core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2021-12-31 SC492592core:PreviouslyStatedAmount2022-12-31 SC492592core:PreviouslyStatedAmount2021-12-31 SC492592business:SmallEntities2022-01-012022-12-31 SC492592countries:Scotland2022-01-012022-12-31 SC492592core:PlantMachinery2021-12-31 SC492592core:MotorVehicles2021-12-31 SC492592core:FurnitureFittings2021-12-31 SC492592core:PlantMachinery2022-01-012022-12-31 SC492592core:MotorVehicles2022-01-012022-12-31 SC492592core:FurnitureFittings2022-01-012022-12-31 SC492592core:PlantMachinery2022-12-31 SC492592core:MotorVehicles2022-12-31 SC492592core:FurnitureFittings2022-12-31 SC4925922021-01-012021-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC492592 (Scotland)
B & M Centre Ltd Unaudited accounts for the year ended 31 December 2022
B & M Centre Ltd Unaudited accounts Contents
Page
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B & M Centre Ltd Company Information for the year ended 31 December 2022
Director
Douglas Dando
Company Number
SC492592 (Scotland)
Registered Office
UNIT 28 NEW ALBION INDUSTRIAL ESTATE HALLEY ST GLASGOW G13 4DJ SCOTLAND
Accountants
McCreath Accountancy Lomond House 4 South Street Inchinnan Renfrewshire PA4 9RJ
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B & M Centre Ltd Statement of financial position as at 31 December 2022
2022 
2021 
Notes
£ 
£ 
Fixed assets
Tangible assets
8,893 
14,851 
Current assets
Inventories
9,750 
9,750 
Debtors
15,774 
44,463 
Cash at bank and in hand
248 
3,245 
25,772 
57,458 
Creditors: amounts falling due within one year
(21,091)
(33,273)
Net current assets
4,681 
24,185 
Total assets less current liabilities
13,574 
39,036 
Creditors: amounts falling due after more than one year
(27,192)
(39,036)
Net liabilities
(13,618)
- 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(13,619)
(1)
Shareholders' funds
(13,618)
- 
For the year ending 31 December 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 26 October 2023 and were signed on its behalf by
Douglas Dando Director Company Registration No. SC492592
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B & M Centre Ltd Notes to the Accounts for the year ended 31 December 2022
1
Statutory information
B & M Centre Ltd is a private company, limited by shares, registered in Scotland, registration number SC492592. The registered office is UNIT 28 NEW ALBION INDUSTRIAL ESTATE, HALLEY ST, GLASGOW, G13 4DJ, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2022
41,694 
19,699 
876 
62,269 
Additions
5,242 
- 
- 
5,242 
At 31 December 2022
46,936 
19,699 
876 
67,511 
Depreciation
At 1 January 2022
30,141 
16,401 
876 
47,418 
Charge for the year
7,902 
3,298 
- 
11,200 
At 31 December 2022
38,043 
19,699 
876 
58,618 
Net book value
At 31 December 2022
8,893 
- 
- 
8,893 
At 31 December 2021
11,553 
3,298 
- 
14,851 
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B & M Centre Ltd Notes to the Accounts for the year ended 31 December 2022
5
Debtors
2022 
2021 
£ 
£ 
Amounts falling due within one year
Other debtors
- 
18,308 
Amounts falling due after more than one year
Other debtors
15,774 
26,155 
6
Creditors: amounts falling due within one year
2022 
2021 
£ 
£ 
VAT
20,091 
13,471 
Trade creditors
- 
19,802 
Other creditors
1,000 
- 
21,091 
33,273 
7
Creditors: amounts falling due after more than one year
2022 
2021 
£ 
£ 
Bank loans
27,192 
36,000 
Other creditors
- 
3,036 
27,192 
39,036 
8
Average number of employees
During the year the average number of employees was 0 (2021: 0).
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