Company Registration No. 13742451 (England and Wales)
B & M Holdings Limited
Unaudited accounts
for the year ended 31 October 2024
B & M Holdings Limited
Unaudited accounts
Contents
B & M Holdings Limited
Company Information
for the year ended 31 October 2024
Directors
Marc Turner
Brian Turner
Company Number
13742451 (England and Wales)
Registered Office
Unit 45 Longshot Industrial Estate
Longshot Lane
Bracknell
RG12 1RL
United Kingdom
Accountants
Blue Cube Accountants Limited
7 High Street
Windsor
SL4 1LD
B & M Holdings Limited
Statement of financial position
as at 31 October 2024
Cash at bank and in hand
1,135
574
Creditors: amounts falling due within one year
(11,121)
(8,377)
Net current liabilities
(8,660)
(6,477)
Net liabilities
(7,360)
(5,177)
Called up share capital
2,626
2,626
Profit and loss account
(9,986)
(7,803)
Shareholders' funds
(7,360)
(5,177)
For the year ending 31 October 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 21 February 2025 and were signed on its behalf by
Marc Turner
Director
Company Registration No. 13742451
B & M Holdings Limited
Notes to the Accounts
for the year ended 31 October 2024
B & M Holdings Limited is a private company, limited by shares, registered in England and Wales, registration number 13742451. The registered office is Unit 45 Longshot Industrial Estate, Longshot Lane, Bracknell, RG12 1RL, United Kingdom.
These financial statements have been prepared in compliance with FRS 102, ’The Financial Reporting Standard applicable to the UK and Republic of Ireland’ including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
This is a parent company and is exempt from preparing group accounts as it qualifies as a small group.
The accounts are presented in £ sterling.
Investments in shares are included at cost.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts and rebates.
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
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.
3
Investments
Subsidiary undertakings
Valuation at 1 November 2023
1,300
Valuation at 31 October 2024
1,300
B & M Holdings Limited
Notes to the Accounts
for the year ended 31 October 2024
Amounts falling due within one year
5
Creditors: amounts falling due within one year
2024
2023
Amounts owed to group undertakings and other participating interests
9,171
6,277
Allotted, called up and fully paid:
2,000 A Shares of £1 each
2,000
2,000
600 B Shares of £1 each
600
600
26 C Shares of £1 each
26
26
7
Transactions with related parties
Included in creditors is £9,171 (2023 - £6,277) owed to B-Tech Engineering Limited. This company is a subsidiary and is controlled by the directors.
8
Average number of employees
During the year the average number of employees was 0 (2023: 0).