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B M and C Properties Ltd
Annual Report and Unaudited Financial Statements
for the Period from 1 January 2025 to 31 March 2026
Registration number: 13071755

B M and C Properties Ltd

Contents

Statement of financial position | 1
Notes to the Unaudited Financial Statements | 2 to 4

B M and C Properties Ltd

(Registration number: 13071755)
Statement of financial position as at 31 March 2026

| Note | 2026 £ | 2024 £
Current assets |  |  |
Stocks | 4 | 10,000 | 477,974
Debtors | 5 | 31,405 | 31,405
Cash at bank and in hand |  | 14,383 | 168,323
|  | 55,788 | 677,702
Creditors: Amounts falling due within one year | 6 | (51,893) | (666,070)
Net assets |  | 3,895 | 11,632
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | 3,795 | 11,532
Shareholders' funds |  | 3,895 | 11,632

For the financial period ending 31 March 2026 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 period 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 provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 1 April 2026 and signed on its behalf by:

......................................... B Van Der Berg Director

B M and C Properties Ltd

Notes to the Unaudited Financial Statements
for the Period from 1 January 2025 to 31 March 2026

1 | General information

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

The address of its registered office is:
Solo House, The Courtyard
London Road
Horsham
West Sussex
RH12 1AT

These financial statements were authorised for issue by the Board on 1 April 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.

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.
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 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.

B M and C Properties Ltd

Notes to the Unaudited Financial Statements
for the Period from 1 January 2025 to 31 March 2026

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.

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.

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.

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.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the period, was 4 (2024 - 4).

4 | Stocks

| 2026 £ | 2024 £
Work in progress | - | 477,974
Land stock | 10,000 | -
| 10,000 | 477,974

B M and C Properties Ltd

Notes to the Unaudited Financial Statements
for the Period from 1 January 2025 to 31 March 2026

5 | Debtors

Current | 2026 £ | 2024 £
Other debtors | 31,405 | 31,405
| 31,405 | 31,405

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2024 £
Due within one year |  |  |
Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | 600 | 655,600
Taxation and social security |  | 41,414 | 2,270
Accruals and deferred income |  | 9,880 | 1,200
Other creditors |  | (1) | 7,000
|  | 51,893 | 666,070

7 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 100 | 100 | 100 | 100