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Registered Number: 10482313
England and Wales

 

 

 

BMC COMMERCIAL ENTERPRISES LTD.


Unaudited Financial Statements
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
Director Mr David Charles Blakeman
Registered Number 10482313
Registered Office 100 Hundred Acre Road
Sutton Coldfield
B74 2BP
Accountants Marneros Marcus & Co Limited
First Floor Hagley Court
40 Vicarage Road Edgbaston
Birmingham
B153EZ
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 6,339    6,377 
6,339    6,377 
Current assets      
Debtors 4 28,146    20,338 
Cash at bank and in hand 37,581    29,006 
65,727    49,344 
Creditors: amount falling due within one year 5 (8,277)   (13,739)
Net current assets 57,450    35,605 
 
Total assets less current liabilities 63,789    41,982 
Net assets 63,789    41,982 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 63,788    41,981 
Shareholders' funds 63,789    41,982 
 


For the year ended 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 30 August 2024 and were signed by:


-------------------------------
Mr David Charles Blakeman
Director
2
General Information
BMC Commercial Enterprises Ltd. is a private company, limited by shares, registered in England and Wales, registration number 10482313, registration address 100 Hundred Acre Road, Sutton Coldfield, B74 2BP.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 10% Reducing Balance
Fixtures and Fittings 20% Straight Line
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 1).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Total
  £   £   £
At 01 December 2022 12,000    834    12,834 
Additions   750    750 
Disposals    
At 30 November 2023 12,000    1,584    13,584 
Depreciation
At 01 December 2022 5,623    834    6,457 
Charge for year 638    150    788 
On disposals    
At 30 November 2023 6,261    984    7,245 
Net book values
Closing balance as at 30 November 2023 5,739    600    6,339 
Opening balance as at 01 December 2022 6,377      6,377 


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 338    338 
Directors' Current Accounts 7,808   
8,146    338 
The director's overdrawn account was cleared before the due date for the payment of the corporation tax.

4.

Debtors: amounts falling due after one year

2023
£
  2022
£
Other Debtors 20,000    20,000 
20,000    20,000 

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 1,187    1,380 
Corporation Tax 7,090    5,042 
Directors' Current Accounts   7,317 
8,277    13,739 

3