2023-06-012024-05-312024-05-31false13378393BMC Plumbing & Building Services Ltd2024-11-0643220falseiso4217:GBPxbrli:pure133783932023-06-01133783932024-05-31133783932023-06-012024-05-31133783932022-06-01133783932023-05-31133783932022-06-012023-05-3113378393bus:SmallEntities2023-06-012024-05-3113378393bus:AuditExempt-NoAccountantsReport2023-06-012024-05-3113378393bus:FullAccounts2023-06-012024-05-3113378393bus:PrivateLimitedCompanyLtd2023-06-012024-05-3113378393core:WithinOneYear2024-05-3113378393core:AfterOneYear2024-05-3113378393core:WithinOneYear2023-05-3113378393core:AfterOneYear2023-05-3113378393core:ShareCapital2024-05-3113378393core:SharePremium2024-05-3113378393core:RevaluationReserve2024-05-3113378393core:OtherReservesSubtotal2024-05-3113378393core:RetainedEarningsAccumulatedLosses2024-05-3113378393core:ShareCapital2023-05-3113378393core:SharePremium2023-05-3113378393core:RevaluationReserve2023-05-3113378393core:OtherReservesSubtotal2023-05-3113378393core:RetainedEarningsAccumulatedLosses2023-05-3113378393core:LandBuildings2024-05-3113378393core:PlantMachinery2024-05-3113378393core:Vehicles2024-05-3113378393core:FurnitureFittings2024-05-3113378393core:OfficeEquipment2024-05-3113378393core:NetGoodwill2024-05-3113378393core:IntangibleAssetsOtherThanGoodwill2024-05-3113378393core:ListedExchangeTraded2024-05-3113378393core:UnlistedNon-exchangeTraded2024-05-3113378393core:LandBuildings2023-05-3113378393core:PlantMachinery2023-05-3113378393core:Vehicles2023-05-3113378393core:FurnitureFittings2023-05-3113378393core:OfficeEquipment2023-05-3113378393core:NetGoodwill2023-05-3113378393core:IntangibleAssetsOtherThanGoodwill2023-05-3113378393core:ListedExchangeTraded2023-05-3113378393core:UnlistedNon-exchangeTraded2023-05-3113378393core:LandBuildings2023-06-012024-05-3113378393core:PlantMachinery2023-06-012024-05-3113378393core:Vehicles2023-06-012024-05-3113378393core:FurnitureFittings2023-06-012024-05-3113378393core:OfficeEquipment2023-06-012024-05-3113378393core:NetGoodwill2023-06-012024-05-3113378393core:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-3113378393core:ListedExchangeTraded2023-06-012024-05-3113378393core:UnlistedNon-exchangeTraded2023-06-012024-05-3113378393core:MoreThanFiveYears2023-06-012024-05-3113378393core:Non-currentFinancialInstruments2024-05-3113378393core:Non-currentFinancialInstruments2023-05-3113378393dpl:CostSales2023-06-012024-05-3113378393dpl:DistributionCosts2023-06-012024-05-3113378393core:LandBuildings2023-06-012024-05-3113378393core:PlantMachinery2023-06-012024-05-3113378393core:Vehicles2023-06-012024-05-3113378393core:FurnitureFittings2023-06-012024-05-3113378393core:OfficeEquipment2023-06-012024-05-3113378393dpl:AdministrativeExpenses2023-06-012024-05-3113378393core:NetGoodwill2023-06-012024-05-3113378393core:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-3113378393dpl:GroupUndertakings2023-06-012024-05-3113378393dpl:ParticipatingInterests2023-06-012024-05-3113378393dpl:GroupUndertakingscore:ListedExchangeTraded2023-06-012024-05-3113378393core:ListedExchangeTraded2023-06-012024-05-3113378393dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-06-012024-05-3113378393core:UnlistedNon-exchangeTraded2023-06-012024-05-3113378393dpl:CostSales2022-06-012023-05-3113378393dpl:DistributionCosts2022-06-012023-05-3113378393core:LandBuildings2022-06-012023-05-3113378393core:PlantMachinery2022-06-012023-05-3113378393core:Vehicles2022-06-012023-05-3113378393core:FurnitureFittings2022-06-012023-05-3113378393core:OfficeEquipment2022-06-012023-05-3113378393dpl:AdministrativeExpenses2022-06-012023-05-3113378393core:NetGoodwill2022-06-012023-05-3113378393core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3113378393dpl:GroupUndertakings2022-06-012023-05-3113378393dpl:ParticipatingInterests2022-06-012023-05-3113378393dpl:GroupUndertakingscore:ListedExchangeTraded2022-06-012023-05-3113378393core:ListedExchangeTraded2022-06-012023-05-3113378393dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-06-012023-05-3113378393core:UnlistedNon-exchangeTraded2022-06-012023-05-3113378393core:NetGoodwill2024-05-3113378393core:IntangibleAssetsOtherThanGoodwill2024-05-3113378393core:LandBuildings2024-05-3113378393core:PlantMachinery2024-05-3113378393core:Vehicles2024-05-3113378393core:FurnitureFittings2024-05-3113378393core:OfficeEquipment2024-05-3113378393core:AfterOneYear2024-05-3113378393core:WithinOneYear2024-05-3113378393core:ListedExchangeTraded2024-05-3113378393core:UnlistedNon-exchangeTraded2024-05-3113378393core:ShareCapital2024-05-3113378393core:SharePremium2024-05-3113378393core:RevaluationReserve2024-05-3113378393core:OtherReservesSubtotal2024-05-3113378393core:RetainedEarningsAccumulatedLosses2024-05-3113378393core:NetGoodwill2023-05-3113378393core:IntangibleAssetsOtherThanGoodwill2023-05-3113378393core:LandBuildings2023-05-3113378393core:PlantMachinery2023-05-3113378393core:Vehicles2023-05-3113378393core:FurnitureFittings2023-05-3113378393core:OfficeEquipment2023-05-3113378393core:AfterOneYear2023-05-3113378393core:WithinOneYear2023-05-3113378393core:ListedExchangeTraded2023-05-3113378393core:UnlistedNon-exchangeTraded2023-05-3113378393core:ShareCapital2023-05-3113378393core:SharePremium2023-05-3113378393core:RevaluationReserve2023-05-3113378393core:OtherReservesSubtotal2023-05-3113378393core:RetainedEarningsAccumulatedLosses2023-05-3113378393core:NetGoodwill2022-06-0113378393core:IntangibleAssetsOtherThanGoodwill2022-06-0113378393core:LandBuildings2022-06-0113378393core:PlantMachinery2022-06-0113378393core:Vehicles2022-06-0113378393core:FurnitureFittings2022-06-0113378393core:OfficeEquipment2022-06-0113378393core:AfterOneYear2022-06-0113378393core:WithinOneYear2022-06-0113378393core:ListedExchangeTraded2022-06-0113378393core:UnlistedNon-exchangeTraded2022-06-0113378393core:ShareCapital2022-06-0113378393core:SharePremium2022-06-0113378393core:RevaluationReserve2022-06-0113378393core:OtherReservesSubtotal2022-06-0113378393core:RetainedEarningsAccumulatedLosses2022-06-0113378393core:AfterOneYear2023-06-012024-05-3113378393core:WithinOneYear2023-06-012024-05-3113378393core:Non-currentFinancialInstrumentscore:CostValuation2023-06-012024-05-3113378393core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-06-012024-05-3113378393core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-06-012024-05-3113378393core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-06-012024-05-3113378393core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-06-012024-05-3113378393core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-06-012024-05-3113378393core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-06-012024-05-3113378393core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-06-012024-05-3113378393core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-06-012024-05-3113378393core:Non-currentFinancialInstrumentscore:CostValuation2024-05-3113378393core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-05-3113378393core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-05-3113378393core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-05-3113378393core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-05-3113378393core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-05-3113378393core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-05-3113378393core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-05-3113378393core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-05-3113378393core:Non-currentFinancialInstrumentscore:CostValuation2023-05-3113378393core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-3113378393core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-3113378393core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-3113378393core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-3113378393core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-3113378393core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-3113378393core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-3113378393core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-3113378393bus:Director12023-06-012024-05-31

BMC Plumbing & Building Services Ltd

Registered Number
13378393
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2024

BMC Plumbing & Building Services Ltd
Company Information
for the year from 1 June 2023 to 31 May 2024

Director

McCormack, Brendan Sylvestor

Registered Address

12 The Elms Manor Road
Tongham
Farnham
GU10 1DA

Registered Number

13378393 (England and Wales)
BMC Plumbing & Building Services Ltd
Balance Sheet as at
31 May 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets38,0215,750
8,0215,750
Current assets
Debtors121689
Cash at bank and on hand21,2709,883
21,39110,572
Creditors amounts falling due within one year4(12,028)(18,476)
Net current assets (liabilities)9,363(7,904)
Total assets less current liabilities17,384(2,154)
Net assets17,384(2,154)
Capital and reserves
Called up share capital100100
Profit and loss account17,284(2,254)
Shareholders' funds17,384(2,154)
The financial statements were approved and authorised for issue by the Director on 6 November 2024, and are signed on its behalf by:
McCormack, Brendan Sylvestor
Director
Registered Company No. 13378393
BMC Plumbing & Building Services Ltd
Notes to the Financial Statements
for the year ended 31 May 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery4
Vehicles4
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Vehicles

Total

£££
Cost or valuation
At 01 June 233,0008,50011,500
Additions-6,5006,500
At 31 May 243,00015,00018,000
Depreciation and impairment
At 01 June 231,5004,2505,750
Charge for year7503,4794,229
At 31 May 242,2507,7299,979
Net book value
At 31 May 247507,2718,021
At 31 May 231,5004,2505,750
4.Creditors: amounts due within one year

2024

2023

££
Taxation and social security4,846343
Other creditors6,18316,633
Accrued liabilities and deferred income9991,500
Total12,02818,476
5.Provisions for liabilities