1 January 2024 false No description of principal activity Taxfiler 2024.6 SC492592business:PrivateLimitedCompanyLtd2024-01-012024-12-31 SC4925922023-12-31 SC4925922024-01-012024-12-31 SC492592business:AuditExemptWithAccountantsReport2024-01-012024-12-31 SC492592business:FilletedAccounts2024-01-012024-12-31 SC4925922024-12-31 SC492592business:Director12024-01-012024-12-31 SC492592business:RegisteredOffice2024-01-012024-12-31 SC4925922023-12-31 SC492592core:WithinOneYear2024-12-31 SC492592core:WithinOneYear2023-12-31 SC492592core:AfterOneYear2024-12-31 SC492592core:AfterOneYear2023-12-31 SC492592core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 SC492592core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 SC492592core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 SC492592core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 SC492592core:PreviouslyStatedAmount2024-12-31 SC492592core:PreviouslyStatedAmount2023-12-31 SC492592business:SmallEntities2024-01-012024-12-31 SC492592countries:Scotland2024-01-012024-12-31 SC492592core:PlantMachinery2023-12-31 SC492592core:MotorVehicles2023-12-31 SC492592core:FurnitureFittings2023-12-31 SC492592core:ComputerEquipment2023-12-31 SC492592core:PlantMachinery2024-01-012024-12-31 SC492592core:MotorVehicles2024-01-012024-12-31 SC492592core:FurnitureFittings2024-01-012024-12-31 SC492592core:ComputerEquipment2024-01-012024-12-31 SC492592core:PlantMachinery2024-12-31 SC492592core:MotorVehicles2024-12-31 SC492592core:FurnitureFittings2024-12-31 SC492592core:ComputerEquipment2024-12-31 SC4925922023-01-012023-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC492592 (Scotland)
B & M Centre Ltd Unaudited accounts for the year ended 31 December 2024
B & M Centre Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
B & M Centre Ltd Company Information for the year ended 31 December 2024
Director
Douglas Dando
Company Number
SC492592 (Scotland)
Registered Office
UNIT 28 NEW ALBION INDUSTRIAL ESTATE HALLEY ST GLASGOW G13 4DJ SCOTLAND
Accountants
McCreath Accountancy Phoenix House Phoenix Business Park Paisley Renfrewshire PA1 2BH
- 3 -
B & M Centre Ltd Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
7,159 
21,323 
Current assets
Inventories
9,750 
9,750 
Debtors
5
112,744 
63,531 
Cash at bank and in hand
1,936 
2,280 
124,430 
75,561 
Creditors: amounts falling due within one year
6
(73,791)
(57,688)
Net current assets
50,639 
17,873 
Total assets less current liabilities
57,798 
39,196 
Creditors: amounts falling due after more than one year
7
(17,733)
(38,130)
Net assets
40,065 
1,066 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
40,064 
1,065 
Shareholders' funds
40,065 
1,066 
For the year ending 31 December 2024 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 director acknowledges his 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 and authorised for issue on 5 September 2025 and were signed on its behalf by
Douglas Dando Director Company Registration No. SC492592
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B & M Centre Ltd Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
B & M Centre Ltd is a private company, limited by shares, registered in Scotland, registration number SC492592. The registered office is UNIT 28 NEW ALBION INDUSTRIAL ESTATE, HALLEY ST, GLASGOW, G13 4DJ, SCOTLAND.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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:
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 January 2024
69,874 
19,699 
876 
4,172 
94,621 
Additions
688 
- 
- 
- 
688 
Disposals
- 
(19,699)
- 
- 
(19,699)
At 31 December 2024
70,562 
- 
876 
4,172 
75,610 
Depreciation
At 1 January 2024
51,680 
19,699 
876 
1,043 
73,298 
Charge for the year
13,809 
- 
- 
1,043 
14,852 
On disposals
- 
(19,699)
- 
- 
(19,699)
At 31 December 2024
65,489 
- 
876 
2,086 
68,451 
Net book value
At 31 December 2024
5,073 
- 
- 
2,086 
7,159 
At 31 December 2023
18,194 
- 
- 
3,129 
21,323 
- 5 -
B & M Centre Ltd Notes to the Accounts for the year ended 31 December 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
58,038 
31,502 
Other debtors
54,706 
32,029 
112,744 
63,531 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
73,791 
50,311 
Trade creditors
- 
7,377 
73,791 
57,688 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
17,733 
21,862 
Other creditors
- 
16,268 
17,733 
38,130 
8
Average number of employees
During the year the average number of employees was 5 (2023: 5).
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