Company registration number 03907186 (England and Wales)
BMIB LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
BMIB LIMITED
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
3
359,105
344,721
Cash at bank and in hand
7,703
7,007
366,808
351,728
Creditors: amounts falling due within one year
4
(7,797)
(5,217)
Net current assets
359,011
346,511
Capital and reserves
Called up share capital
5
1,000
1,000
Profit and loss reserves
358,011
345,511
Total equity
359,011
346,511

For the financial year ended 30 June 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 25 March 2026
Mr AS Jackson
Director
Company registration number 03907186 (England and Wales)
BMIB LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 2 -
1
Accounting policies
Company information

BMIB Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 5, Aldridge Fields Business Park, Middlemore Lane West, Aldridge, Walsall, WS9 8AE.

1.1
Accounting convention

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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Taxation

The tax expense represents the tax currently payable.

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.

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

1.3

Interest receivable and similar income

Interest income is recognised when it is probable that the economic benefits will flow to the company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis by reference to the principal outstanding and the effective interest rate applicable.

2
Employees

The average monthly number of persons employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
BMIB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 3 -
3
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
213,713
163,447
Other Debtors - Due from Durwen (UK) Limited
137,319
171,049
Prepayments and accrued income
8,073
10,225
359,105
344,721
4
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings
5,527
-
0
Taxation and social security
2,270
5,217
7,797
5,217
5
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
of £1 each
1,000
1,000
1,000
1,000
6
Related party disclosures

The controlling shareholder of the Company's ultimate parent company, BMIB 2005 Holdings Limited, is also a shareholder in Durwen (UK) Limited. During the year the Company provided that company with a loan, repayable on demand, for working capital on which interest of £16,69 6 (2024: £20.962) was charged at a rate of 10% per annum. The amount owed to the Company by Durwen (UK) Limited in respect of these transactions at 30 June 2025 was £145,392 (2024: £181,274) including accrued interest of £8,073 (2024: £1 0,225).

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with its parent company.

7
Parent company

The ultimate parent company is BMIB 2005 Holdings Limited, Company No. 14743531 (England and Wales). The Registered Office of BMIB 2005 Holdings Limited is Unit 5, Aldridge Fields Business Park, Middlemore Lane West. Aldridge, Walsall, WS9 8AE.

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