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Registered Number: 11528575


 

 

 

B & MC LTD


Abridged Accounts
 


Period of accounts

Start date: 01 September 2023

End date: 31 August 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 42,075   
42,075   
Current assets      
Debtors 12,949    25,768 
Cash at bank and in hand 57,326    22,033 
70,275    47,801 
Creditors: amount falling due within one year (94,037)   (68,445)
Net current assets (23,762)   (20,644)
 
Total assets less current liabilities 18,313    (20,644)
Net assets 18,313    (20,644)
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 18,312    (20,645)
Shareholders' funds 18,313    (20,644)
 


For the year ended 31 August 2024 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 30 September 2024 and were signed by:


-------------------------------
Constantin-Cosmin Botoc
Director
1
General Information
B & MC LTD is a private company, limited by shares, registered in , registration number 11528575, registration address 62 Brampton House, Corringham, SS17 7NR.

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.
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:
Plant and Machinery 25 Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
2.

Average number of employees

Average number of employees during the year was 0 (2023 : 0).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 September 2023  
Additions 47,000    47,000 
Disposals  
At 31 August 2024 47,000    47,000 
Depreciation
At 01 September 2023  
Charge for year 4,925    4,925 
On disposals  
At 31 August 2024 4,925    4,925 
Net book values
Closing balance as at 31 August 2024 42,075    42,075 
Opening balance as at 01 September 2023  

The net book value of Plant and Machinery includes £ 42,075 in respect of assets leased under finance leases or hire purchase contracts.

2