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Company Registration No. SC408135 (Scotland)
BJMCA Ltd Unaudited accounts for the year ended 31 March 2024
BJMCA Ltd Unaudited accounts Contents
Page
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BJMCA Ltd Company Information for the year ended 31 March 2024
Directors
Maurice Logie Linda Logie
Company Number
SC408135 (Scotland)
Registered Office
117 Cadzow Street Hamilton Lanarkshire ML3 6JA Scotland
Accountants
Peter Hall Finance & Accounting Solutions of Tillicoultry Clackmannanshire FK13 6DR
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BJMCA Ltd Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Current assets
Debtors
- 
64,743 
Investments
94,122 
93,942 
Cash at bank and in hand
109,116 
13,809 
203,238 
172,494 
Creditors: amounts falling due within one year
(39,754)
(23,363)
Net current assets
163,484 
149,131 
Total assets less current liabilities
163,484 
149,131 
Creditors: amounts falling due after more than one year
(52,015)
(67,850)
Net assets
111,469 
81,281 
Capital and reserves
Profit and loss account
111,469 
81,281 
Shareholders' funds
111,469 
81,281 
For the year ending 31 March 2024 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 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 of Directors and authorised for issue on 2 October 2024 and were signed on its behalf by
Maurice Logie Director Company Registration No. SC408135
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BJMCA Ltd Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
BJMCA Ltd is a private company, limited by shares, registered in Scotland, registration number SC408135. The registered office is 117 Cadzow Street, Hamilton, Lanarkshire, ML3 6JA, Scotland.
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.
Going concern
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue its operational existence for the forseeable future. Therefore, the directors continue to adopt the going concern basis of accounting in preparation of the financial statements.
4
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
64,243 
Other debtors
- 
500 
- 
64,743 
5
Investments held as current assets
2024 
2023 
£ 
£ 
Unlisted investments
94,122 
93,942 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
39,754 
23,363 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
51,892 
62,106 
Loans from directors
123 
5,744 
52,015 
67,850 
8
Average number of employees
During the year the average number of employees was 81 (2023: 68).
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