REGISTERED NUMBER: 08614816 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

BM8 Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

B C Matthews

REGISTERED OFFICE:

Unit 25

Campbell Court

Bramley

Hampshire

RG26 5EG

REGISTERED NUMBER:

08614816 (England and Wales)

ACCOUNTANTS:

Randall Accountancy Limited

22 The Crofts

Basingstoke

Hampshire

RG22 4RF

FIXED ASSETS

Investments

4

1

1

Investment property

5

1,564,246

1,564,246

1,564,247

1,564,247

CURRENT ASSETS

Debtors

6

202,189

182,773

Cash at bank

1,265,492

783,441

1,467,681

966,214

CREDITORS

Amounts falling due within one year

7

19,814

17,884

NET CURRENT ASSETS

1,447,867

948,330

TOTAL ASSETS LESS CURRENT LIABILITIES

3,012,114

2,512,577

PROVISIONS FOR LIABILITIES

8

7,339

7,339

NET ASSETS

3,004,775

2,505,238

CAPITAL AND RESERVES

Called up share capital

9

2

2

Revaluation reserve

10

51,174

51,174

Retained earnings

2,953,599

2,454,062

SHAREHOLDERS' FUNDS

3,004,775

2,505,238

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 August 2025 and were signed by:

B C Matthews - Director

1.	STATUTORY INFORMATION

BM8 Holdings 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.

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 as modified by the revaluation of certain assets.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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

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.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakin

£

COST

At 1 February 2024

and 31 January 2025

1

NET BOOK VALUE

At 31 January 2025

1

At 31 January 2024

1

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2024

and 31 January 2025

1,564,246

NET BOOK VALUE

At 31 January 2025

1,564,246

At 31 January 2024

1,564,246

Fair value at 31 January 2025 is represented by:

£

Valuation in 2019

37,513

Valuation in 2024

21,000

Cost

1,505,733

1,564,246

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade debtors

21,600

21,600

Amounts owed by group undertakings

180,589

161,173

202,189

182,773

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Taxation and social security

19,814

17,884

8.	PROVISIONS FOR LIABILITIES

31.1.25

31.1.24

£

£

Deferred tax

7,339

7,339

Deferred

tax

£

Balance at 1 February 2024

7,339

Balance at 31 January 2025

7,339

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.25

31.1.24

value:

£

£

2

Ordinary

£1

2

2

10.

RESERVES

Revaluatio

reserve

£

At 1 February 2024

and 31 January 2025

51,174