Acorah Software Products - Accounts Production 19.2.350 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 03915755 Mr W P Moynihan Mrs S J Moynihan Mrs S J Moynihan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03915755 2025-01-31 03915755 2026-01-31 03915755 2025-02-01 2026-01-31 03915755 frs-core:CurrentFinancialInstruments 2026-01-31 03915755 frs-core:FurnitureFittings 2026-01-31 03915755 frs-core:FurnitureFittings 2025-02-01 2026-01-31 03915755 frs-core:FurnitureFittings 2025-01-31 03915755 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-01-31 03915755 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 03915755 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 03915755 frs-core:PlantMachinery 2026-01-31 03915755 frs-core:PlantMachinery 2025-02-01 2026-01-31 03915755 frs-core:PlantMachinery 2025-01-31 03915755 frs-core:RevaluationReserve 2025-01-31 03915755 frs-core:RevaluationReserve 2026-01-31 03915755 frs-core:ShareCapital 2026-01-31 03915755 frs-core:RetainedEarningsAccumulatedLosses 2025-02-01 2026-01-31 03915755 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-01-31 03915755 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 03915755 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 03915755 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 03915755 frs-bus:SmallEntities 2025-02-01 2026-01-31 03915755 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 03915755 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 03915755 frs-bus:Director1 2025-02-01 2026-01-31 03915755 frs-bus:Director2 2025-02-01 2026-01-31 03915755 frs-bus:CompanySecretary1 2025-02-01 2026-01-31 03915755 frs-countries:EnglandWales 2025-02-01 2026-01-31 03915755 2024-01-31 03915755 2025-01-31 03915755 2024-02-01 2025-01-31 03915755 frs-core:CurrentFinancialInstruments 2025-01-31 03915755 frs-core:RevaluationReserve 2025-01-31 03915755 frs-core:ShareCapital 2025-01-31 03915755 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 03915755
BM Building Contractors Limited
Financial Statements
For The Year Ended 31 January 2026
BM Building Contractors Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
BM Building Contractors Limited
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 03915755

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 234,576 |  | 234,912
|  |  | 234,576 |  | 234,912
CURRENT ASSETS
Debtors | 5 | 345,200 |  | 345,200 |
Cash at bank and in hand |  | 15,723 |  | 13,310 |
|  | 360,923 |  | 358,510 |
Creditors: Amounts Falling Due Within One Year | 6 | (4,923 ) |  | (4,702 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 356,000 |  | 353,808
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 590,576 |  | 588,720
NET ASSETS |  |  | 590,576 |  | 588,720
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Revaluation reserve | 8 |  | 39,900 |  | 39,900
Profit and Loss Account |  |  | 550,674 |  | 548,818
SHAREHOLDERS' FUNDS |  |  | 590,576 |  | 588,720

Page 1
Page 2
BM Building Contractors Limited
Balance Sheet (continued)
As At 31 January 2026
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr W P Moynihan Director
14 May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
BM Building Contractors Limited
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
BM Building Contractors Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03915755 . The registered office is 550 Valley Road, Nottingham, NG5 1JJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | No depreciation
Plant & Machinery | 20% Reducing balance
Fixtures & Fittings | 20% Reducing balance

2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
Page 3
Page 4
BM Building Contractors Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost
As at 1 February 2025 | 233,230 | 10,370 | 2,895 | 246,495
As at 31 January 2026 | 233,230 | 10,370 | 2,895 | 246,495
Depreciation
As at 1 February 2025 | - | 8,781 | 2,802 | 11,583
Provided during the period | - | 318 | 18 | 336
As at 31 January 2026 | - | 9,099 | 2,820 | 11,919
Net Book Value
As at 31 January 2026 | 233,230 | 1,271 | 75 | 234,576
As at 1 February 2025 | 233,230 | 1,589 | 93 | 234,912

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 5,083 |  | 5,083
Other debtors | 340,117 |  | 340,117
| 345,200 |  | 345,200

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Corporation tax | 749 |  | 1,254
Other taxes and social security | 614 |  | -
Other creditors | 129 |  | 118
Accruals and deferred income | 3,258 |  | 3,258
Directors' loan accounts | 173 |  | 72
| 4,923 |  | 4,702

7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 4
Page 5
BM Building Contractors Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
8. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 February 2025 | 39,900 | 548,818
Profit for the year and total comprehensive income | - | 2,856
Dividends paid | - | (1,000)
As at 31 January 2026 | 39,900 | 550,674

9. Related Party Transactions
At the balance sheet date, the company owed the directors £173 (2025:£72). This amount is unsecured, interest free , with no fixed repayment date.
Page 5