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REGISTERED NUMBER: 04521353 (England and Wales)





















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JULY 2024

FOR

BUILDING MANAGEMENT SOLUTIONS LIMITED

BUILDING MANAGEMENT SOLUTIONS LIMITED (REGISTERED NUMBER: 04521353)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST JULY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BUILDING MANAGEMENT SOLUTIONS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST JULY 2024







DIRECTOR: Mr A James





REGISTERED OFFICE: Unit C5 26 Sir Alfred Owen Way
Pontygwindy Industrial Estate
Caerphilly
CF83 3HU





REGISTERED NUMBER: 04521353 (England and Wales)





ACCOUNTANTS: Aspen Waite Limited
Chartered Accountants
Rubis House
15 Friarn Street
Bridgwater
Somerset
TA6 3LH

BUILDING MANAGEMENT SOLUTIONS LIMITED (REGISTERED NUMBER: 04521353)

BALANCE SHEET
31ST JULY 2024

31/7/24 31/7/23
Notes £    £   
FIXED ASSETS
Intangible assets 4 50,000 50,000
Tangible assets 5 7,566 3,088
57,566 53,088

CURRENT ASSETS
Stocks 73,668 130,000
Debtors 6 161,529 116,122
Cash at bank 55,804 30,473
291,001 276,595
CREDITORS
Amounts falling due within one year 7 (174,937 ) (138,687 )
NET CURRENT ASSETS 116,064 137,908
TOTAL ASSETS LESS CURRENT
LIABILITIES

173,630

190,996

CREDITORS
Amounts falling due after more than one year 8 (16,250 ) (25,250 )
NET ASSETS 157,380 165,746

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 157,180 165,546
157,380 165,746

BUILDING MANAGEMENT SOLUTIONS LIMITED (REGISTERED NUMBER: 04521353)

BALANCE SHEET - continued
31ST JULY 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved and authorised for issue by the director and authorised for issue on 26th April 2025 and were signed by:





Mr A James - Director


BUILDING MANAGEMENT SOLUTIONS LIMITED (REGISTERED NUMBER: 04521353)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST JULY 2024

1. STATUTORY INFORMATION

Building Management Solutions Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in 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.

TURNOVER
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

INTANGIBLE ASSETS
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of nil years.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and Equipment: 25% on reducing balance basis
Fixtures, Fittings and Equipment: 25% on reducing balance basis
Computer Equipment: 25% on reducing balance basis

STOCKS
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

TAXATION
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.


BUILDING MANAGEMENT SOLUTIONS LIMITED (REGISTERED NUMBER: 04521353)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST JULY 2024

2. ACCOUNTING POLICIES - continued
DEFERRED TAX
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.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1st August 2023
and 31st July 2024 50,000
NET BOOK VALUE
At 31st July 2024 50,000
At 31st July 2023 50,000

BUILDING MANAGEMENT SOLUTIONS LIMITED (REGISTERED NUMBER: 04521353)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST JULY 2024

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1st August 2023 6,822 4,072 - 5,554 16,448
Additions - - 7,000 - 7,000
At 31st July 2024 6,822 4,072 7,000 5,554 23,448
DEPRECIATION
At 1st August 2023 5,023 3,996 - 4,341 13,360
Charge for year 450 19 1,750 303 2,522
At 31st July 2024 5,473 4,015 1,750 4,644 15,882
NET BOOK VALUE
At 31st July 2024 1,349 57 5,250 910 7,566
At 31st July 2023 1,799 76 - 1,213 3,088

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/7/24 31/7/23
£    £   
Trade debtors 65,442 58,916
Other debtors 84,395 56,856
VAT 11,692 350
161,529 116,122

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/7/24 31/7/23
£    £   
Bank loans and overdrafts 9,000 9,000
Trade creditors 130,442 96,999
Corporation tax 45 -
Social security and other taxes 634 1,203
Other creditors 16,622 25,226
Directors' loan accounts 16,249 4,402
Accruals and deferred income 1,945 1,857
174,937 138,687

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/7/24 31/7/23
£    £   
Bank loans due 2-5 years 16,250 25,250