REGISTERED NUMBER: 05679385 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

B.M.S. Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Rimmer

H E Rimmer

C E Rimmer

SECRETARY:

H E Rimmer

REGISTERED OFFICE:

Marlborough House

108 The Ridgeway

Astwood Bank

Redditch

Worcestershire

B96 6NA

REGISTERED NUMBER:

05679385 (England and Wales)

ACCOUNTANTS:

Ground Control Business Management

St Johns House

16 Church Street

Bromsgrove

Worcestershire

B61 8DN

ASSETS

FIXED ASSETS

Tangible assets

4

2,759

86,760

Investment property

5

4,849,500

4,361,500

4,852,259

4,448,260

CURRENT ASSETS

Debtors

6

1,375

1,435

Investments

7

-

192,817

Cash at bank

148,868

253,413

150,243

447,665

5,002,502

4,895,925

CAPITAL, RESERVES AND LIABILITIES

CAPITAL AND RESERVES

Called up share capital

8

1,000

1,000

Retained earnings

4,534,402

4,659,806

SHAREHOLDERS' FUNDS

4,535,402

4,660,806

PROVISIONS FOR LIABILITIES

231,000

229,000

CREDITORS

9

236,100

6,119

5,002,502

4,895,925

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 directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 December 2025 and were signed on its behalf by:

S Rimmer - Director

H E Rimmer - Director

1.	STATUTORY INFORMATION

B.M.S. Holdings Limited 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 comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company's activities. Turnover is shown net of value added tax, sales returns, rebates and discounts.

Revenue is recognised on the provision of services. Where not all services have been rendered, revenue is recognised based upon the period lapsed compared with total period of the project.

Tangible fixed assets

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

Plant and machinery etc

-

25% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of a company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as an interest expense in the income statement.

Financial assets and liabilities

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs).

Trade debtors

Trade debtors are recognised initially at transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivable.

Trade creditors

Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as amounts falling due after more than one year.

Equity instruments

Equity instruments are measured at the fair value of the cash or other resources transferred or transferrable, net of the direct costs of issuing or receiving the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Taxation

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Current asset investments

Current asset investments are shown at the current market value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

105,213

Additions

490

Disposals

(86,091

)

At 31 March 2025

19,612

DEPRECIATION

At 1 April 2024

18,453

Charge for year

1,643

Eliminated on disposal

(3,243

)

At 31 March 2025

16,853

NET BOOK VALUE

At 31 March 2025

2,759

At 31 March 2024

86,760

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

4,361,500

Additions

592,710

Revaluations

(104,710

)

At 31 March 2025

4,849,500

NET BOOK VALUE

At 31 March 2025

4,849,500

At 31 March 2024

4,361,500

Fair value at 31 March 2025 is represented by:

£

Valuation in 2018

1,686,845

Valuation in 2019

1,041,804

Valuation in 2020

542,317

Valuation in 2021

206,972

Valuation in 2022

216,562

Valuation in 2023

565,000

Valuation in 2024

102,000

Valuation in 2025

488,000

4,849,500

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

1,375

1,435

7.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Unlisted investments

-

192,817

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary

£1

1,000

1,000

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

450

Other creditors

236,100

5,669

236,100

6,119