Company Registration No. SC433514 (Scotland)
BDM Care Limited
Unaudited accounts
for the year ended 31 October 2025
BDM Care Limited
Unaudited accounts
Contents
BDM Care Limited
Company Information
for the year ended 31 October 2025
Directors
Mr D Masterson
Mrs B Masterson
Company Number
SC433514 (Scotland)
Registered Office
126 Perth Road
Blairgowrie
PH10 6EQ
Accountants
Townley & Co Limited
Warrington Business Centre
67 Bewsey Street
Warrington
WA2 7JQ
BDM Care Limited
Statement of financial position
as at 31 October 2025
Tangible assets
490,461
492,123
Cash at bank and in hand
249,354
176,876
Creditors: amounts falling due within one year
(69,792)
(43,256)
Net current assets
188,312
470,946
Total assets less current liabilities
678,773
963,069
Provisions for liabilities
Deferred tax
(3,865)
(3,253)
Net assets
674,908
959,816
Called up share capital
2
2
Profit and loss account
674,906
959,814
Shareholders' funds
674,908
959,816
For the year ending 31 October 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 12 December 2025 and were signed on its behalf by
Mr D Masterson
Director
Company Registration No. SC433514
BDM Care Limited
Notes to the Accounts
for the year ended 31 October 2025
BDM Care Limited is a private company, limited by shares, registered in Scotland, registration number SC433514. The registered office is 126 Perth Road, Blairgowrie, PH10 6EQ.
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.
Turnover represents the value of work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% on reducing balance
Fixtures & fittings
20% on reducing balance
Computer equipment
20% on reducing balance
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Contributions in respect of the company's defined contribution pension scheme are charged to the profit and loss account for the year in which they are payable to the scheme. Differences between contributions payable and contributions actually paid in the year are shown as either accruals or prepayments at the year end.
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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.
BDM Care Limited
Notes to the Accounts
for the year ended 31 October 2025
4
Intangible fixed assets
Goodwill
Other
Total
At 1 November 2024
5,556
7,306
12,862
At 31 October 2025
5,556
7,306
12,862
At 1 November 2024
5,556
7,306
12,862
At 31 October 2025
5,556
7,306
12,862
5
Tangible fixed assets
Land & buildings
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 November 2024
475,000
16,506
36,122
3,319
530,947
Additions
-
-
983
869
1,852
At 31 October 2025
475,000
16,506
37,105
4,188
532,799
At 1 November 2024
-
11,957
24,120
2,747
38,824
Charge for the year
-
910
2,452
152
3,514
At 31 October 2025
-
12,867
26,572
2,899
42,338
At 31 October 2025
475,000
3,639
10,533
1,289
490,461
At 31 October 2024
475,000
4,549
12,002
572
492,123
Amounts falling due within one year
7
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
63,030
37,684
Other creditors
5,082
4,372
BDM Care Limited
Notes to the Accounts
for the year ended 31 October 2025
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
The company is under the control of the directors by virtue of their shareholdings.
10
Average number of employees
During the year the average number of employees was 30 (2024: 30).