BM Building Contractors Limited

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

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

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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.

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)

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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

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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.

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