BMC Plumbing & Building Services Ltd


Director	McCormack, Brendan Sylvestor


Registered Address	12 The Elms Manor Road
	Tongham
	Farnham
	GU10 1DA


Registered Number	13378393 (England and Wales)

Balance Sheet as at
31 May 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		14,763		8,021
			14,763		8,021
Current assets
Debtors	4	192		121
Cash at bank and on hand		13,548		21,270
		13,740		21,391
Creditors amounts falling due within one year	5	(24,942)		(12,028)
Net current assets (liabilities)			(11,202)		9,363
Total assets less current liabilities			3,561		17,384
Provisions for liabilities	7		(2,821)		-
Net assets			740		17,384
Capital and reserves
Called up share capital			100		100
Profit and loss account			640		17,284
Shareholders' funds			740		17,384

The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 13 January 2026, and are signed on its behalf by:

McCormack, Brendan Sylvestor
Director
Registered Company No. 13378393

BMC Plumbing & Building Services Ltd

Notes to the Financial Statements
for the year ended 31 May 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Plant and machinery	4
	Vehicles	4

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Total
	£	£	£
Cost or valuation
At 01 June 24	3,000	15,000	18,000
Additions	3,450	8,500	11,950
Disposals	-	(8,500)	(8,500)
At 31 May 25	6,450	15,000	21,450
Depreciation and impairment
At 01 June 24	2,250	7,729	9,979
Charge for year	750	2,333	3,083
On disposals	-	(6,375)	(6,375)
At 31 May 25	3,000	3,687	6,687
Net book value
At 31 May 25	3,450	11,313	14,763
At 31 May 24	750	7,271	8,021

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	192	-
Other debtors	-	121
Total	192	121

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	1,085	-
Amounts owed to related parties	14,652	6,183
Taxation and social security	8,205	4,846
Accrued liabilities and deferred income	1,000	999
Total	24,942	12,028

6.	Creditors: amounts due after one year

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	2,821	-
Total	2,821	-