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Company Registration No. NI649139 (Northern Ireland)
BMAC SERVICES LTD Unaudited accounts for the year ended 30 November 2023
BMAC SERVICES LTD Unaudited accounts Contents
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BMAC SERVICES LTD Company Information for the year ended 30 November 2023
Director
Brian McCartan
Company Number
NI649139 (Northern Ireland)
Registered Office
41a Aghlisnafin Road Castlewellan BT31 9JR Northern Ireland
Accountants
Taxez 5 South Charlotte Street Edinburgh EH2 4AN
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BMAC SERVICES LTD Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,459 
3,161 
Current assets
Debtors
2,244 
2,244 
Cash at bank and in hand
19 
2,323 
2,263 
4,567 
Creditors: amounts falling due within one year
3,813 
4,326 
Net current assets
6,076 
8,893 
Net assets
8,535 
12,054 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
8,435 
11,954 
Shareholders' funds
8,535 
12,054 
For the year 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 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 29 August 2024 and were signed on its behalf by
Brian McCartan Director Company Registration No. NI649139
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BMAC SERVICES LTD Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
BMAC SERVICES LTD is a private company, limited by shares, registered in Northern Ireland, registration number NI649139. The registered office is 41a Aghlisnafin Road, Castlewellan, BT31 9JR, Northern Ireland.
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.
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.
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:
Plant & machinery
20% Reducing Balance
Computer equipment
20% On Cost
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 December 2022
7,440 
1,571 
9,011 
At 30 November 2023
7,440 
1,571 
9,011 
Depreciation
At 1 December 2022
4,377 
1,473 
5,850 
Charge for the year
604 
98 
702 
At 30 November 2023
4,981 
1,571 
6,552 
Net book value
At 30 November 2023
2,459 
- 
2,459 
At 30 November 2022
3,063 
98 
3,161 
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BMAC SERVICES LTD Notes to the Accounts for the year ended 30 November 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
2,244 
2,244 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
(4,582)
(4,582)
Loans from directors
590 
77 
Accruals
179 
179 
(3,813)
(4,326)
7
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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