BoMo Limited 30/11/2025 iXBRL

Company registration number: SC436172

BoMo Limited

Unaudited filleted abridged financial statements

30 November 2025

BoMo Limited

Contents

Directors and other information

Accountants report

Abridged statement of financial position

Statement of changes in equity

Notes to the financial statements

BoMo Limited

Directors and other information


	Directors	Robert Cameron
		Moira Cameron
		Fiona Cameron
		Lynn Pike


	Company number	SC436172


	Registered office	8 Mitchell Street
		Leven
		Fife
		KY8 4HJ


	Accountants	Paterson Boyd & Co
		8 Mitchell Street
		Leven
		Fife
		KY8 4HJ




	Bankers	The Royal Bank of Scotland
		36 St Andrews Square
		Edinburgh
		EH2 2AD

BoMo Limited

Report to the board of directors on the preparation of the

unaudited statutory financial statements of BoMo Limited

Year ended 30 November 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 BoMo Limited for the year ended 30 November 2025 which comprise the abridged statement of financial position, statement of changes in equity and 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 http://www.icas.com/accountspreparationguidance.

This report is made solely to the board of directors of BoMo Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of BoMo Limited and state those matters that we have agreed to state to the board of directors of BoMo Limited as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BoMo Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that BoMo 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 BoMo Limited. You consider that BoMo 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 BoMo 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.

Paterson Boyd & Co

Chartered Certified Accountants

8 Mitchell Street

Leven

Fife

KY8 4HJ

13 May 2026

BoMo Limited

Abridged statement of financial position

30 November 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	1,827,595		1,698,720
		_______		_______
			1,827,595		1,698,720

Current assets
Debtors		10,202		10,446
Cash at bank and in hand		46,000		30,574
		_______		_______
		56,202		41,020
Creditors: amounts falling due
within one year		( 1,173,008)		( 1,181,043)
		_______		_______
Net current liabilities			( 1,116,806)		( 1,140,023)
			_______		_______
Total assets less current liabilities			710,789		558,697

			_______		_______
Net assets			710,789		558,697
			_______		_______

Capital and reserves
Called up share capital			750		750
Revaluation reserve			618,875		490,000
Profit and loss account			91,164		67,947
			_______		_______
Shareholders funds			710,789		558,697
			_______		_______

For the year ending 30 November 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 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 abridged income statement has not been delivered.

All of the members have consented to the preparation of the abridged income statement and the abridged statement of financial position for the current year ending 30 November 2025 in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements were approved by the board of directors and authorised for issue on 13 May 2026 , and are signed on behalf of the board by:

Robert Cameron

Director

Company registration number: SC436172

BoMo Limited

Statement of changes in equity

Year ended 30 November 2025

	Called up share capital	Revaluation reserve	Profit and loss account	Total
	£	£	£	£


At 1 December 2023	750	435,000	56,222	491,972

Profit for the year			23,950	23,950
Other comprehensive income for the year:
Revaluation of tangible assets		55,000		55,000
	_______	_______	_______	_______
Total comprehensive income for the year	-	55,000	23,950	78,950

Dividends paid and payable			( 12,225)	( 12,225)
	_______	_______	_______	_______
Total investments by and distributions to owners	-	-	( 12,225)	( 12,225)

	_______	_______	_______	_______
At 30 November 2024 and 1 December 2024	750	490,000	67,947	558,697

Profit for the year			24,777	24,777
Other comprehensive income for the year:
Revaluation of tangible assets		128,875		128,875
	_______	_______	_______	_______
Total comprehensive income for the year	-	128,875	24,777	153,652

Dividends paid and payable			( 1,560)	( 1,560)
	_______	_______	_______	_______
Total investments by and distributions to owners	-	-	( 1,560)	( 1,560)

	_______	_______	_______	_______
At 30 November 2025	750	618,875	91,164	710,789
	_______	_______	_______	_______

BoMo Limited

Notes to the financial statements

Year ended 30 November 2025

1. General information

The company is a private company limited by shares, registered in Scotland. The address of the registered office is 8 Mitchell Street, Leven, Fife, KY8 4HJ.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and is subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Investment properties	-	nil %

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Fixed asset 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.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at the carrying value plus accrued interest less repayments. The financing charge to expenditure is at a constant rate calculated using the effective interest method.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 4 (2024: 4 ).

5. Tangible assets


		£
	Cost or valuation
	At 1 December 2024	1,698,720
	Revaluation	128,875
		_______
	At 30 November 2025	1,827,595
		_______
	Depreciation
	At 1 December 2024 and 30 November 2025	-
		_______
	Carrying amount
	At 30 November 2025	1,827,595
		_______
	At 30 November 2024	1,698,720
		_______

The fair value of investment property has been assessed by the directors, who considered the movement in the local property market over the last 12 months when arriving at the fair value.