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SC655312 dpl-frs:Item11 2022-02-28 SC655312 dpl-frs:Item11 2023-02-28 SC655312 dpl-frs:CostSales dpl-frs:Item11 2022-03-01 2023-02-28 SC655312 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 SC655312 dpl-frs:CostSales dpl-frs:Item11 2023-02-28 SC655312 dpl-frs:DistributionCosts dpl-frs:Item11 2022-03-01 2023-02-28 SC655312 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-03-01 2023-02-28 SC655312 dpl-frs:Item12 2022-03-01 2023-02-28 SC655312 dpl-frs:Item12 2022-02-28 SC655312 dpl-frs:Item12 2023-02-28 SC655312 dpl-frs:CostSales dpl-frs:Item12 2022-03-01 2023-02-28 SC655312 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 SC655312 dpl-frs:CostSales dpl-frs:Item12 2023-02-28 SC655312 dpl-frs:DistributionCosts dpl-frs:Item12 2022-03-01 2023-02-28 SC655312 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-03-01 2023-02-28 SC655312 1 2022-03-01 2023-02-28 SC655312 frs-countries:EnglandWales 2022-03-01 2023-02-28
Registered number: SC655312
Fka Bml Ltd
Unaudited Financial Statements
For the Period 1 March 2023 to 30 November 2023
Sutherland Black
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC655312
30 November 2023 28 February 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 19,762 24,329
19,762 24,329
CURRENT ASSETS
Debtors 5 14,454 11,941
Cash at bank and in hand 343 1,448
14,797 13,389
Creditors: Amounts Falling Due Within One Year 6 (151,027 ) (103,362 )
NET CURRENT ASSETS (LIABILITIES) (136,230 ) (89,973 )
TOTAL ASSETS LESS CURRENT LIABILITIES (116,468 ) (65,644 )
NET LIABILITIES (116,468 ) (65,644 )
CAPITAL AND RESERVES
Called up share capital 7 200 200
Profit and Loss Account (116,668 ) (65,844 )
SHAREHOLDERS' FUNDS (116,468) (65,644)
Page 1
Page 2
For the period ending 30 November 2023 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Adrian Kay
Director
13/02/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Fka Bml Ltd is a private company, limited by shares, incorporated in England & Wales, registered number SC655312 . The registered office is 7-8 , Inchwood Park, Bathgate, West Lothian, EH48 2EH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% RBM
3. Average Number of Employees
Average number of employees, including directors, during the period was: 3 (2023: 3)
3 3
Page 3
Page 4
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 March 2023 28,563
As at 30 November 2023 28,563
Depreciation
As at 1 March 2023 4,234
Provided during the period 4,567
As at 30 November 2023 8,801
Net Book Value
As at 30 November 2023 19,762
As at 1 March 2023 24,329
5. Debtors
30 November 2023 28 February 2023
£ £
Due within one year
Trade debtors 11,667 4,320
FKA HML Ltd - 750
FKA BFI Ltd - 4,900
VAT 2,787 1,971
14,454 11,941
6. Creditors: Amounts Falling Due Within One Year
30 November 2023 28 February 2023
£ £
Trade creditors 29,304 24,137
Other taxes and social security 3,118 -
Pension Liability 113 -
FKA HNL Ltd - 110
Accruals 240 240
Directors' loan accounts 118,252 78,875
151,027 103,362
Page 4
Page 5
7. Share Capital
30 November 2023 28 February 2023
£ £
Allotted, Called up and fully paid 200 200
Page 5