B & MC LTD - Accounts

B & MC LTD
Contents Page
For the year ended 31 August 2025

Statement of financial position	1
Notes to the financial statements	2

B & MC LTD
Statement of Financial Position
As at 31 August 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	31,556	42,075
		31,556	42,075
Current assets
Debtors		20,316	12,949
Cash at bank and in hand		9,930	57,326
		30,246	70,275
Creditors: amount falling due within one year		(10,528)	(94,037)
Net current assets		19,718	(23,762)

Total assets less current liabilities		51,274	18,313
Creditors: amount falling due after more than one year		(15,372)	0
Net assets		35,902	18,313

Capital and reserves
Called up share capital		1	1
Profit and loss account		35,901	18,312
Shareholders' funds		35,902	18,313

For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 16 December 2025 and were signed by:

-------------------------------
Constantin-Cosmin Botoc
Director

1

B & MC LTD
Notes to the Abridged Financial Statements
For the year ended 31 August 2025

General Information

B & MC LTD is a private company, limited by shares, registered in , registration number 11528575, registration address 62 Brampton House, Corringham, SS17 7NR.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

2.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Total
	£	£
At 01 September 2024	47,000	47,000
Additions	-	-
Disposals	-	-
At 31 August 2025	47,000	47,000
Depreciation
At 01 September 2024	4,925	4,925
Charge for year	10,519	10,519
On disposals	-	-
At 31 August 2025	15,444	15,444
Net book values
Closing balance as at 31 August 2025	31,556	31,556
Opening balance as at 01 September 2024	42,075	42,075

The net book value of Plant and Machinery includes £ 31,556 (2024 £42,075) in respect of assets leased under finance leases or hire purchase contracts.

2

Registered Number: 11528575

B & MC LTD

Abridged Accounts

Period of accounts Start date: 01 September 2024 End date: 31 August 2025