REGISTERED NUMBER: 08502779 (England and Wales)

Financial Statements for the Year Ended 31 July 2025

for

BMA Stores Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Baldev Singh

Mrs Mandeep Kaur

REGISTERED OFFICE:

Bridge House

9 - 13 Holbrook Lane

Coventry

United Kingdom

CV6 4AD

REGISTERED NUMBER:

08502779 (England and Wales)

ACCOUNTANTS:

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

FIXED ASSETS

Intangible assets

4

-

300,000

Property, plant and equipment

5

729,482

725,572

729,482

1,025,572

CURRENT ASSETS

Inventories

59,215

96,625

Debtors

6

752,604

632,904

Cash at bank and in hand

52,715

59,657

864,534

789,186

CREDITORS

Amounts falling due within one year

7

268,798

327,246

NET CURRENT ASSETS

595,736

461,940

TOTAL ASSETS LESS CURRENT LIABILITIES

1,325,218

1,487,512

CREDITORS

Amounts falling due after more than one year

8

(624,086

)

(828,760

)

PROVISIONS FOR LIABILITIES

(6,518

)

(6,518

)

NET ASSETS

694,614

652,234

CAPITAL AND RESERVES

Called up share capital

9

1,000

1,000

Retained earnings

693,614

651,234

SHAREHOLDERS' FUNDS

694,614

652,234

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 April 2026 and were signed on its behalf by:

Mrs Mandeep Kaur - Director

1.	STATUTORY INFORMATION

BMA Stores Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

20% on reducing balance and 15% on reducing balance

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 18 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2024

300,000

Disposals

(300,000

)

At 31 July 2025

-

NET BOOK VALUE

At 31 July 2025

-

At 31 July 2024

300,000

5.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 August 2024

621,729

189,957

811,686

Additions

-

23,557

23,557

At 31 July 2025

621,729

213,514

835,243

DEPRECIATION

At 1 August 2024

-

86,114

86,114

Charge for year

-

19,647

19,647

At 31 July 2025

-

105,761

105,761

NET BOOK VALUE

At 31 July 2025

621,729

107,753

729,482

At 31 July 2024

621,729

103,843

725,572

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Other debtors

752,604

632,904

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

12,758

-

Trade creditors

120,213

100,206

Taxation and social security

9,911

23,484

Other creditors

125,916

203,556

268,798

327,246

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans

624,086

828,760

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

1,000

Ordinary Shares

£1

1,000

1,000