Company registration number SC772600 (Scotland)
BMC HOLDINGS 2023 LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
BMC HOLDINGS 2023 LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
BMC HOLDINGS 2023 LTD
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
288,160
324,180
Tangible assets
4
9,174
11,789
297,334
335,969
Current assets
Stocks
47,110
56,993
Debtors
5
189,150
113,830
Cash at bank and in hand
133,241
95,244
369,501
266,067
Creditors: amounts falling due within one year
6
(265,820)
(353,080)
Net current assets/(liabilities)
103,681
(87,013)
Total assets less current liabilities
401,015
248,956
Creditors: amounts falling due after more than one year
7
(240,694)
(240,500)
Provisions for liabilities
(2,293)
(2,947)
Net assets
158,028
5,509
Capital and reserves
Called up share capital
8
400
100
Share premium account
99,900
-
0
Profit and loss reserves
57,728
5,409
Total equity
158,028
5,509
BMC HOLDINGS 2023 LTD
BALANCE SHEET (CONTINUED)
AS AT
30 SEPTEMBER 2025
30 September 2025
- 2 -

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 23 January 2026
Mr B R Mccarthy
Director
Company registration number SC772600 (Scotland)
BMC HOLDINGS 2023 LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -
1
Accounting policies
Company information

BMC Holdings 2023 Ltd is a private company limited by shares incorporated in Scotland. The registered office is 127 Bantaskine Street, Falkirk, Scotland, FK1 5EX.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.3
Intangible fixed assets - goodwill
1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
20% reducing balance
Computers
33% reducing balance
Motor vehicles
20% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

BMC HOLDINGS 2023 LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 4 -

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
5
6
BMC HOLDINGS 2023 LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 5 -
3
Intangible fixed assets
Goodwill
£
Cost
At 1 October 2024 and 30 September 2025
360,200
Amortisation and impairment
At 1 October 2024
36,020
Amortisation charged for the year
36,020
At 30 September 2025
72,040
Carrying amount
At 30 September 2025
288,160
At 30 September 2024
324,180
4
Tangible fixed assets
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
Cost
At 1 October 2024 and 30 September 2025
9,800
1,118
4,000
14,918
Depreciation and impairment
At 1 October 2024
1,960
369
800
3,129
Depreciation charged in the year
1,568
247
800
2,615
At 30 September 2025
3,528
616
1,600
5,744
Carrying amount
At 30 September 2025
6,272
502
2,400
9,174
At 30 September 2024
7,840
749
3,200
11,789
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
189,150
113,830
BMC HOLDINGS 2023 LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 6 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
18,500
18,500
Trade creditors
114,235
99,440
Corporation tax
40,176
28,280
Other taxation and social security
694
391
Other creditors
92,215
206,469
265,820
353,080
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
240,694
240,500
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
300
100
300
100
Ordinary A of £1 each
25
0
25
-
0
Ordinary B of £1 each
25
0
25
-
0
Ordinary C of £1 each
25
0
25
-
0
Ordinary D of £1 each
25
0
25
-
0
400
100
400
100
2025-09-30 2024-10-01 false false false 23 January 2026 CCH Software CCH Accounts Production 2025.300 The principal activity of the company continued to be that of a pharmacy.
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