BOM Signals Limited - Filleted accounts

Registered number

SC338788

BOM Signals Limited

Filleted Accounts

31 March 2025

BOM Signals Limited
Registered number:		SC338788
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£			£	£		£
Fixed assets
Tangible assets	3		-			90

Current assets
Debtors	4	157			74
Cash at bank and in hand		57			219
		214			293

Creditors: amounts falling due within one year	5	(69,735)			(59,296)

Net current liabilities			(69,521)			(59,003)

Net liabilities			(69,521)			(58,913)

Capital and reserves
Called up share capital	6		1,000			1,000
Profit and loss account			(70,521)			(59,913)

Shareholder's funds			(69,521)			(58,913)

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




J T McFarlane
Director
Approved by the board on 27 September 2025

BOM Signals Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). The accounts are presented in Sterling which is the functional currency of the company and rounded to the nearest £.

	Going concern
	The accounts have been prepared on a going concern basis as detailed in note 7 to the accounts.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery		over 4 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			1		1


3	Tangible fixed assets
						Plant and machinery
£
	Cost
	At 1 April 2024					3,057
	At 31 March 2025					3,057

	Depreciation
	At 1 April 2024					2,967
	Charge for the year					90
	At 31 March 2025					3,057

	Net book value
	At 31 March 2025					-
	At 31 March 2024					90


4	Debtors			2025		2024
£					£

	Other debtors			157		74


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Taxation and social security costs			9		9
	Other creditors			69,726		59,287
				69,735		59,296


6	Share capital			2025		2024
£					£

	Allotted, called up and fully paid:
	Ordinary shares			1,000		1,000


7	Going concern

	The accounts have been prepared on the going concern basis. However, the balance sheet shows the company had net liabilities of £69,521 at 31 March 2025. The ability of the company to continue trading as a going concern will depend on the ongoing support of its director and the willingness of creditors to continue to provide credit.


8	Other information

	BOM Signals Limited is a private company limited by shares and incorporated in Scotland. Its registered office is:

	48 Cessnock Avenue
	Hurlford
	Kilmarnock
	Ayrshire
	KA1 5EE

	Its registered number is:	SC338788