The Building And Maintenance Company (UK - Accounts to registrar (filleted)

REGISTERED NUMBER: 09005032 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

The Building And Maintenance Company

(UK) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M J Larner

REGISTERED OFFICE:

Unit 10 Homelands Commercial Centre

Vale Road

Bishops Cleeve

Cheltenham

Gloucestershire

GL52 8PX

REGISTERED NUMBER:

09005032 (England and Wales)

ACCOUNTANTS:

ADM Accountancy Services Ltd

Homelands Commercial Centre

Vale Road

Bishops Cleeve

Cheltenham

Gloucestershire

GL52 8PX

FIXED ASSETS

Tangible assets

4

65,779

78,287

CURRENT ASSETS

Stocks

6,200

Debtors

5

51,107

51,354

Cash at bank

-

23,932

57,307

81,486

CREDITORS

Amounts falling due within one year

6

98,505

107,036

NET CURRENT LIABILITIES

(41,198

)

(25,550

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

24,581

52,737

PROVISIONS FOR LIABILITIES

2,271

NET ASSETS

22,310

50,466

CAPITAL AND RESERVES

Called up share capital

1

Revaluation reserve

7

9,683

Retained earnings

12,626

40,782

22,310

50,466

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

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

The financial statements were approved by the director and authorised for issue on 8 December 2025 and were signed by:

M J Larner - Director

1.	STATUTORY INFORMATION

The Building And Maintenance Company (UK) Ltd 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

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

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST OR VALUATION

At 1 April 2024

and 31 March 2025

83,482

DEPRECIATION

At 1 April 2024

5,195

Charge for year

12,508

At 31 March 2025

17,703

NET BOOK VALUE

At 31 March 2025

65,779

At 31 March 2024

78,287

Cost or valuation at 31 March 2025 is represented by:

Plant and

machinery

etc

£

Valuation in 2023

16,024

Valuation in 2024

11,954

Cost

55,504

83,482

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Trade debtors

10,800

1,393

Amounts owed by group undertakings

20,687

-

Other debtors

19,620

49,961

51,107

51,354

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Bank loans and overdrafts

4,107

-

Hire purchase contracts

-

48

Trade creditors

2,571

29,167

Amounts owed to group undertakings

-

1,138

Taxation and social security

14,662

36,111

Other creditors

77,165

40,572

98,505

107,036

7.

RESERVES

Revaluation

reserve

£

At 1 April 2024

and 31 March 2025

9,683

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

M J Larner

Balance outstanding at start of year

28,150

(1,226

)

Amounts advanced

78,280

74,336

Amounts repaid

(90,213

)

(44,960

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

16,217

28,150

N Stewart

Balance outstanding at start of year

-

(35,324

)

Amounts advanced

-

50,624

Amounts repaid

-

(15,300

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-