Caseware UK (AP4) 2023.0.135 2023.0.135 2024-11-302024-11-301false2023-12-01falseNo description of principal activity1trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12297631 2023-12-01 2024-11-30 12297631 2022-12-01 2023-11-30 12297631 2024-11-30 12297631 2023-11-30 12297631 c:Director1 2023-12-01 2024-11-30 12297631 d:FurnitureFittings 2023-12-01 2024-11-30 12297631 d:FurnitureFittings 2024-11-30 12297631 d:FurnitureFittings 2023-11-30 12297631 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 12297631 d:CurrentFinancialInstruments 2024-11-30 12297631 d:CurrentFinancialInstruments 2023-11-30 12297631 d:Non-currentFinancialInstruments 2024-11-30 12297631 d:Non-currentFinancialInstruments 2023-11-30 12297631 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 12297631 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 12297631 d:Non-currentFinancialInstruments d:AfterOneYear 2024-11-30 12297631 d:Non-currentFinancialInstruments d:AfterOneYear 2023-11-30 12297631 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-11-30 12297631 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-11-30 12297631 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-11-30 12297631 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-11-30 12297631 d:ShareCapital 2024-11-30 12297631 d:ShareCapital 2023-11-30 12297631 d:RetainedEarningsAccumulatedLosses 2024-11-30 12297631 d:RetainedEarningsAccumulatedLosses 2023-11-30 12297631 c:FRS102 2023-12-01 2024-11-30 12297631 c:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 12297631 c:FullAccounts 2023-12-01 2024-11-30 12297631 c:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 12297631 2 2023-12-01 2024-11-30 12297631 e:PoundSterling 2023-12-01 2024-11-30 iso4217:GBP xbrli:pure

Registered number: 12297631









BME SERVICED ACCOMMODATION LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2024

 
BME SERVICED ACCOMMODATION LTD
REGISTERED NUMBER: 12297631

STATEMENT OF FINANCIAL POSITION
AS AT 30 NOVEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
22,144
26,053

  
22,144
26,053

Current assets
  

Cash at bank and in hand
 5 
-
9,388

  
-
9,388

Creditors: amounts falling due within one year
 6 
(24,394)
(28,208)

Net current liabilities
  
 
 
(24,394)
 
 
(18,820)

Total assets less current liabilities
  
(2,250)
7,233

Creditors: amounts falling due after more than one year
 7 
(10,500)
(13,621)

  

Net liabilities
  
(12,750)
(6,388)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(12,850)
(6,488)

  
(12,750)
(6,388)


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 July 2025.


Page 1

 
BME SERVICED ACCOMMODATION LTD
REGISTERED NUMBER: 12297631
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 NOVEMBER 2024



Daniel Bowie
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
BME SERVICED ACCOMMODATION LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1.


General information

BME Serviced Accomodation limited is a private limited company limited by shares registed in the United Kingdom company number 12297631. The registered office is Manor House, 35 St. Thomas's Road, Chorley, Lancashire, PR7 1HP. The principal activity was letting of owned or leased real estate.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
BME SERVICED ACCOMMODATION LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)


2.6
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures and fittings
-
15%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees




The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 4

 
BME SERVICED ACCOMMODATION LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

4.


Tangible fixed assets





Fixtures and fittings

£



Cost or valuation


At 1 December 2023
40,943



At 30 November 2024

40,943



Depreciation


At 1 December 2023
14,891


Charge for the year on owned assets
3,908



At 30 November 2024

18,799



Net book value



At 30 November 2024
22,144



At 30 November 2023
26,053


5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
-
9,388

-
9,388



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
2,333
2,289

Trade creditors
2,028
108

Other creditors
18,113
23,891

Accruals and deferred income
1,920
1,920

24,394
28,208


Page 5

 
BME SERVICED ACCOMMODATION LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
10,500
13,621

10,500
13,621



8.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
2,333
2,289


2,333
2,289

Amounts falling due 1-2 years

Bank loans
2,333
2,289


2,333
2,289

Amounts falling due 2-5 years

Bank loans
8,167
11,331


8,167
11,331


12,833
15,909


 
Page 6