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REGISTERED NUMBER: 06852431 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

B&M Professional Cleaning Ltd

B&M Professional Cleaning Ltd (Registered number: 06852431)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


B&M Professional Cleaning Ltd

Company Information
for the Year Ended 31 March 2024







DIRECTOR: Mrs M N Lazar





REGISTERED OFFICE: Moore
6th Floor
Whitefriars, Lewins Mead,
Bristol
BS1 2NT





REGISTERED NUMBER: 06852431 (England and Wales)





ACCOUNTANTS: Moore
Chartered Accountants
6th Floor
Whitefriars
Lewins Mead
Bristol
BS1 2NT

B&M Professional Cleaning Ltd (Registered number: 06852431)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 12,637 14,216
Tangible assets 5 3,340 1,139
15,977 15,355

CURRENT ASSETS
Debtors 6 14,324 25,567
Cash at bank 17,103 12,623
31,427 38,190
CREDITORS
Amounts falling due within one year 7 24,971 25,817
NET CURRENT ASSETS 6,456 12,373
TOTAL ASSETS LESS CURRENT
LIABILITIES

22,433

27,728

CREDITORS
Amounts falling due after more than
one year

8

7,053

10,350
NET ASSETS 15,380 17,378

CAPITAL AND RESERVES
Called up share capital 9 400 400
Retained earnings 10 14,980 16,978
SHAREHOLDERS' FUNDS 15,380 17,378

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

B&M Professional Cleaning Ltd (Registered number: 06852431)

Balance Sheet - continued
31 March 2024


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 August 2024 and were signed by:





Mrs M N Lazar - Director


B&M Professional Cleaning Ltd (Registered number: 06852431)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

B&M Professional Cleaning Ltd 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.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of nil years.

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 - 33% on cost
Equipment - 33% on cost

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 balance sheet date.


B&M Professional Cleaning Ltd (Registered number: 06852431)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

2. ACCOUNTING POLICIES - continued
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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2023 - 10 ) .

4. INTANGIBLE FIXED ASSETS
Development
costs
£   
COST
At 1 April 2023
and 31 March 2024 15,796
AMORTISATION
At 1 April 2023 1,580
Amortisation for year 1,579
At 31 March 2024 3,159
NET BOOK VALUE
At 31 March 2024 12,637
At 31 March 2023 14,216

B&M Professional Cleaning Ltd (Registered number: 06852431)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

5. TANGIBLE FIXED ASSETS
Plant and
machinery Equipment Totals
£    £    £   
COST
At 1 April 2023 11,117 2,587 13,704
Additions 3,874 532 4,406
At 31 March 2024 14,991 3,119 18,110
DEPRECIATION
At 1 April 2023 10,811 1,754 12,565
Charge for year 1,584 621 2,205
At 31 March 2024 12,395 2,375 14,770
NET BOOK VALUE
At 31 March 2024 2,596 744 3,340
At 31 March 2023 306 833 1,139

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 2,436 13,091
Amounts owed by group undertakings 5,814 1,871
Other debtors 1,525 -
Directors' current accounts 2,048 6,607
Tax 2,501 3,998
14,324 25,567

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts 4,600 4,600
Hire purchase contracts 1,824 -
Amounts owed to group undertakings - 511
Taxation and social security 17,197 18,154
Other creditors 1,350 2,552
24,971 25,817

B&M Professional Cleaning Ltd (Registered number: 06852431)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans 5,750 10,350
Hire purchase contracts 1,303 -
7,053 10,350

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
2 Ordinary Shares £200 400 400

10. RESERVES
Retained
earnings
£   

At 1 April 2023 16,978
Profit for the year 35,702
Dividends (37,700 )
At 31 March 2024 14,980

11. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included in debtors is £2,048 (2023: £6,606) owed to the company by Mrs M N Lazar, the director of the company.

12. RELATED PARTY DISCLOSURES

Included in debtors is £5,814 (2023: £1,360) due from BMP Cleaning Ltd, a company in which Ms M Lazar is also a director. This loan is unsecured, interest free and has no set terms for repayment
.