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Registration number: 12592959

BMH Estates Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 May 2025

BMH Estates Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 8

BMH Estates Limited

Company Information

Director | B P K Dhoot

Registered office | Connaught House 48 High Street Slough Berkshire SL1 1EL

Accountants | Ardmore Accountancy Limited Chartered Certified AccountantsSuite 2 Jupiter Business Suites 30a Packhorse Road Gerrards Cross Buckinghamshire SL9 7DA

BMH Estates Limited

(Registration number: 12592959)
Balance Sheet as at 31 May 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 357 | 548
Investment property | 5 | 3,973,755 | 3,973,755
|  | 3,974,112 | 3,974,303
Current assets |  |  |
Stocks | 6 | 34,120 | 34,120
Debtors | 7 | 10,770 | 10,509
Cash at bank and in hand |  | 415,938 | 343,819
|  | 460,828 | 388,448
Creditors: Amounts falling due within one year | 8 | (30,426) | (18,425)
Net current assets |  | 430,402 | 370,023
Net assets |  | 4,404,514 | 4,344,326
Capital and reserves |  |  |
Called up share capital |  | 1 | 1
Other reserves |  | 3,224,000 | 3,224,000
Retained earnings |  | 1,180,513 | 1,120,325
Shareholders' funds |  | 4,404,514 | 4,344,326

For the financial year ending 31 May 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; and
• | The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 24 February 2026

B P K Dhoot Director |  |

BMH Estates Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Connaught House
48 High Street
Slough
Berkshire
SL1 1EL

These financial statements were authorised for issue by the director on 24 February 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

BMH Estates Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 25% straight line basis

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate. The values are reviewed annually by the directors of the company using observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.Trade debtors are recognised at the transaction price, less provision for impairment. A provision for the 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 receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable 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 non-current liabilities.Trade creditors are recognised at the transaction price.

Share capital

Ordinary shares are classified as equity.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

BMH Estates Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 3 (2024 - 3).

4 | Tangible assets

| Office equipment £ | Total £
Cost or valuation
At 1 June 2024 | 793 | 793
At 31 May 2025 | 793 | 793
Depreciation
At 1 June 2024 | 245 | 245
Charge for the year | 191 | 191
At 31 May 2025 | 436 | 436
Carrying amount
At 31 May 2025 | 357 | 357
At 31 May 2024 | 548 | 548

5 | Investment properties

| 2025 £
At 1 June | 3,973,755
At 31 May | 3,973,755

Investment properties were valued on an open market basis by the directors.

There has been no valuation of investment property by an independent valuer.

BMH Estates Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

6 | Stocks

| 2025 £ | 2024 £
Other inventories | 34,120 | 34,120

BMH Estates Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

7 | Debtors

| Note | 2025 £ | 2024 £
Trade debtors |  | 2,164 | -
Amounts owed by related parties | 9 | - | 500
Prepayments |  | 1,979 | 1,830
Other debtors |  | 6,627 | 8,179
|  | 10,770 | 10,509

8 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 20,000 | 7,363
Accruals and deferred income | 4,040 | 4,900
Other creditors | 6,386 | 6,162
| 30,426 | 18,425

9 | Related party transactions

Transactions with the director

2025 | At 1 June 2024 £ | Repayments by director £ | At 31 May 2025 £
B P K Dhoot
Interest free loan, repayable on demand | 500 | (500) | -

2024 | At 1 June 2023 £ | Advances to director £ | Repayments by director £ | At 31 May 2024 £
B S Hothi
Interest free loan, repayable on demand | 14,496 | - | (14,496) | -
B P K Dhoot
Interest free loan, repayable on demand | - | 500 | - | 500

BMH Estates Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

10 | Parent and ultimate parent undertaking

The company's immediate parent is ONEBSH Limited, incorporated in England and Wales.
These financial statements are available upon request from Connaught House, 48 High Street, Slough, SL1 1EL