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COMPANY REGISTRATION NUMBER: SC748262

BMES Holdings Limited

Filleted Unaudited Financial Statements

31 August 2025

BMES Holdings Limited

Financial Statements

Year ended 31 August 2025

Contents | Page

Chartered accountants report to the board of directors on the preparation of the unaudited statutory financial statements | 1

Statement of financial position | 2

Notes to the financial statements | 3

BMES Holdings Limited

Chartered Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of BMES Holdings Limited

Year ended 31 August 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of BMES Holdings Limited for the year ended 31 August 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance. This report is made solely to the Board of Directors of BMES Holdings Limited, as a body. Our work has been undertaken solely to prepare for your approval the financial statements of BMES Holdings Limited and state those matters that we have agreed to state to you, as a body, in this report in accordance with the requirements of ICAS as detailed at www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BMES Holdings Limited and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that BMES Holdings Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of BMES Holdings Limited. You consider that BMES Holdings Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of BMES Holdings Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
GILLILAND & COMPANY Chartered Accountants
216 West George Street Glasgow G2 2PQ
31 March 2026

BMES Holdings Limited

Statement of Financial Position

31 August 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Investments | 4 |  | 2 | 2
|  | ---- | ----
Total assets less current liabilities |  | 2 | 2
|  | ---- | ----

Capital and reserves

Called up share capital |  | 2 | 2
|  | ---- | ----
Shareholders funds |  | 2 | 2
|  | ---- | ----

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 August 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 financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 31 March 2026 , and are signed on behalf of the board by:

Mr B Miller
Director

Company registration number: SC748262

BMES Holdings Limited

Notes to the Financial Statements

Year ended 31 August 2025
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is Hilton House, 9-11 Hilton Terrace, Bishopbriggs, Glasgow, G64 3HB, Scotland.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
4. Investments

| Shares in group undertakings
| £
Cost |
At 1 September 2024 and 31 August 2025 | 2
| ----
Impairment |
At 1 September 2024 and 31 August 2025 | –
| ----

Carrying amount |
At 31 August 2025 | 2
| ----
At 31 August 2024 | 2
| ----

Details of the company's subsidiary at 31 August 2025 are as follows:
Name of undertaking- B M Engineering Supplies Limited
Registered Office- Hilton House, 9-11 Hilton Terrace, Bishopbriggs, Glasgow G64
3HB
Class of shares held- Ordinary
% held Direct- 100.00%
5. Controlling party
The company is under the control of the directors.