Company Registration No. 11247249 (England and Wales)
BMR Homes Ltd
Unaudited accounts
for the year ended 28 February 2025
BMR Homes Ltd
Unaudited accounts
Contents
BMR Homes Ltd
Company Information
for the year ended 28 February 2025
Directors
Paul Beamer
Christina Rachel Beamer
Company Number
11247249 (England and Wales)
Registered Office
Newton Haye
Sneaton
WHITBY
North Yorkshire
YO22 5JD
Accountants
RAE Business Services (Yorkshire) Limited
First Floor
85 Great Portland Street
London
W1W 7LT
BMR Homes Ltd
Accountants' report
Accountants' report to the board of directors of BMR Homes Ltd on the preparation of the unaudited statutory accounts for the year ended 28 February 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
BMR Homes Ltd for the year ended
28 February 2025 as set out on pages
5 -
8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of BMR Homes Ltd, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of BMR Homes Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BMR Homes Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that BMR Homes Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of BMR Homes Ltd. You consider that BMR Homes Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of BMR Homes Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
RAE Business Services (Yorkshire) Limited
First Floor
85 Great Portland Street
London
W1W 7LT
12 August 2025
BMR Homes Ltd
Statement of financial position
as at 28 February 2025
Investment property
680,000
680,000
Cash at bank and in hand
13,924
14,833
Creditors: amounts falling due within one year
(35,169)
(39,899)
Net current assets
7,261
6,149
Total assets less current liabilities
687,261
686,149
Creditors: amounts falling due after more than one year
(357,734)
(356,667)
Provisions for liabilities
Deferred tax
(75,599)
(75,599)
Net assets
253,928
253,883
Revaluation reserve
226,798
226,798
Profit and loss account
27,130
27,085
Shareholders' funds
253,928
253,883
For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2025 and were signed on its behalf by
Christina Rachel Beamer
Director
Company Registration No. 11247249
BMR Homes Ltd
Notes to the Accounts
for the year ended 28 February 2025
BMR Homes Ltd is a private company, limited by shares, registered in England and Wales, registration number 11247249. The registered office is Newton Haye, Sneaton, WHITBY, North Yorkshire, YO22 5JD.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
Between 20% and 25% on cost
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
BMR Homes Ltd
Notes to the Accounts
for the year ended 28 February 2025
4
Tangible fixed assets
Fixtures & fittings
At 28 February 2025
35,127
At 28 February 2025
35,127
Fair value at 1 March 2024
680,000
At 28 February 2025
680,000
Amounts falling due within one year
Other debtors
28,506
31,215
7
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
-
1,690
Loans from directors
34,647
37,687
8
Creditors: amounts falling due after more than one year
2025
2024
Bank loans
357,734
356,667
Aggregate of amounts that fall due for payment after five years
357,734
356,667
Included in long term creditors are bank loans secured on investment properties. Personal guarantees have been provided.
BMR Homes Ltd
Notes to the Accounts
for the year ended 28 February 2025
9
Deferred taxation
2025
2024
Revaluation of investment property
75,599
75,599
Provision at start of year
75,599
-
Charged to the profit and loss account
-
75,599
Provision at end of year
75,599
75,599
Comparatives have been restated for deferred tax on revaluation of investment properties.
10
Transactions with related parties
Included in current assets are related company loans of £28,506 (2024 - £31,125). The loans are interest-free and repayable on demand.
11
Average number of employees
During the year the average number of employees was 0 (2024: 0).