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Registration number: 06010042

Building Management Solutions Devon Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 September 2025

Building Management Solutions Devon Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 8

Building Management Solutions Devon Limited

Company Information

Directors | W J G Emmett G C Hay

Company secretary | G C Hay

Registered office | 1 Colleton Crescent Exeter Devon EX2 4DG

Accountants | Thompson Jenner LLP Chartered Accountants 1 Colleton Crescent Exeter Devon EX2 4DG

Building Management Solutions Devon Limited

(Registration number: 06010042)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 22,095 | 29,569
Investment property | 5 | 515,281 | 515,281
Investments | 6 | 108 | 108
|  | 537,484 | 544,958
Current assets |  |  |
Debtors | 7 | 4,608 | 15,988
Cash at bank and in hand |  | 27,945 | 22,870
|  | 32,553 | 38,858
Creditors: Amounts falling due within one year | 8 | (113,452) | (176,252)
Net current liabilities |  | (80,899) | (137,394)
Total assets less current liabilities |  | 456,585 | 407,564
Provisions for liabilities |  | (4,198) | (5,618)
Net assets |  | 452,387 | 401,946
Capital and reserves |  |  |
Called up share capital |  | 220 | 220
Retained earnings |  | 452,167 | 401,726
Shareholders' funds |  | 452,387 | 401,946

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

Directors' 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 directors acknowledge their 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 6 March 2026 and signed on its behalf by:

Building Management Solutions Devon Limited

(Registration number: 06010042)
Balance Sheet as at 30 September 2025

......................................... G C Hay Company secretary and director

Building Management Solutions Devon Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 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:
1 Colleton Crescent
Exeter
Devon
EX2 4DG

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.

Group accounts not prepared

The company is part of a small group. The company has taken advantage of the exemption provided by Section 399 (2A) of the Companies Act 2006 and has not prepared group accounts.

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 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.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred 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.

Building Management Solutions Devon Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

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.

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

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.

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
Computer equipment | 33% straight line
Plant and machinery | 25% straight line
Motor vehicles | 25% straight line

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use 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.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Fixed asset investments are stated at historical cost less provision for any diminution in value.

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.

Building Management Solutions Devon Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, 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.

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 initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

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.

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 directors) during the year, was 2 (2024 - 2).

Building Management Solutions Devon Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4 | Tangible assets

| Computer equipment £ | Motor vehicles £ | Plant and machinery £ | Total £
Cost or valuation
At 1 October 2024 | 5,166 | 31,669 | 11,301 | 48,136
Additions | 649 | - | 1,495 | 2,144
Disposals | (5,166) | - | (1,400) | (6,566)
At 30 September 2025 | 649 | 31,669 | 11,396 | 43,714
Depreciation
At 1 October 2024 | 5,166 | 6,500 | 6,901 | 18,567
Charge for the year | 179 | 7,918 | 1,376 | 9,473
Eliminated on disposal | (5,166) | - | (1,255) | (6,421)
At 30 September 2025 | 179 | 14,418 | 7,022 | 21,619
Carrying amount
At 30 September 2025 | 470 | 17,251 | 4,374 | 22,095
At 30 September 2024 | - | 25,169 | 4,400 | 29,569

Building Management Solutions Devon Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

5 | Investment properties

| 2025 £
At 1 October 2024 | 515,281
At 30 September 2025 | 515,281

The directors have confirmed that no change to the valuation of investment property is required as at 30 September 2025.

6 | Investments

Subsidiaries | £
Cost or valuation
At 1 October 2024 | 108
At 30 September 2025 | 108
Carrying amount
At 30 September 2025 | 108
At 30 September 2024 | 108

7 | Debtors

| 2025 £ | 2024 £
Trade debtors | 3,781 | 1,386
Other debtors | - | 1,797
Prepayments and accrued income | 827 | 12,805
| 4,608 | 15,988

8 | Creditors

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Trade creditors |  | 56,109 | 95,066
Amounts owed to group undertakings |  | 1,495 | -
Taxation and social security |  | 21,612 | 5,826
Other creditors |  | 32,826 | 74,000
Accrued expenses |  | 1,410 | 1,360
|  | 113,452 | 176,252