BMC Performance Limited 31/03/2025 iXBRL

BMC Performance Limited

Filleted accounts

31 March 2025

Company registration number: 05503071

BMC Performance Limited

Directors and other information


	Director	N R Barron


	Secretary	C P A Barron


	Company number	05503071


	Registered office	The Old Dairy
		12 Stephen Road
		Headington
		Oxford
		OX3 9AY


	Accountants	Cox Hinkins & Co. Limited
		Accountants and Taxation Advisors
		The Old Dairy
		12 Stephen Road
		Headington
		Oxford
		OX3 9AY

BMC Performance Limited

Balance sheet

31st March 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	-		390
		_______		_______
			-		390

Current assets
Debtors	6	10,121		53,068
Cash at bank and in hand		1,058		18,667
		_______		_______
		11,179		71,735
Creditors: amounts falling due
within one year	7	( 3,581)		( 29,197)
		_______		_______
Net current assets			7,598		42,538

			_______		_______
Net assets			7,598		42,928
			_______		_______

Capital and reserves
Called up share capital	8		2		2
Profit and loss account			7,596		42,926
			_______		_______
Shareholders funds			7,598		42,928
			_______		_______

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

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

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the Profit & loss account has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 08 September 2025 , and are signed on behalf of the board by:

N R Barron

Director

Company registration number: 05503071

BMC Performance Limited

Notes to the financial statements

Year ended 31st March 2025

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is The Old Dairy, 12 Stephen Road, Headington, Oxford, OX3 9AY. There was no significant change in the company's principal activity during the year which continued to be the provision of software and business services.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The principal accounting policies are set out below. The financial statements are prepared in sterling which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliably. Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is not recognised in respect of any timing differences at the reporting date as all are insignificant. Unrelieved tax losses and other deferred tax assets are not recognised as it is uncertain when they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Tangible assets

Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	25% reducing balance basis

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractualarrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the asset of the company after deducting all of its liabilities.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tangible assets

	Fixtures, fittings and equipment	Total
	£	£
Cost
At 1st April 2024	1,082	1,082
Disposals	( 1,082)	( 1,082)
	_______	_______
At 31st March 2025	-	-
	_______	_______
Depreciation
At 1st April 2024	692	692
Charge for the year	98	98
Disposals	( 790)	( 790)
	_______	_______
At 31st March 2025	-	-
	_______	_______
Carrying amount
At 31st March 2025	-	-
	_______	_______
At 31st March 2024	390	390
	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	-	53,068
Other debtors	10,121	-
	_______	_______
	10,121	53,068
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Social security and other taxes	133	25,291
Other creditors	3,448	3,906
	_______	_______
	3,581	29,197
	_______	_______

8. Called up share capital

Issued, called up and fully paid

	2025		2024
	No	£	No	£
Ordinary shares of £ 1.00 each	2	2	2	2
	_______	_______	_______	_______