1 September 2024 false Taxfiler 2024.6 true 11505683business:PrivateLimitedCompanyLtd2024-09-012025-08-31 115056832024-08-31 115056832024-09-012025-08-31 11505683business:AuditExempt-NoAccountantsReport2024-09-012025-08-31 11505683business:FilletedAccounts2024-09-012025-08-31 115056832025-08-31 11505683business:Director12024-09-012025-08-31 11505683business:RegisteredOffice2024-09-012025-08-31 115056832024-08-31 11505683core:WithinOneYear2025-08-31 11505683core:WithinOneYear2024-08-31 11505683core:AfterOneYear2025-08-31 11505683core:AfterOneYear2024-08-31 11505683core:ShareCapitalcore:PreviouslyStatedAmount2025-08-31 11505683core:ShareCapitalcore:PreviouslyStatedAmount2024-08-31 11505683core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-08-31 11505683core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-08-31 11505683core:PreviouslyStatedAmount2025-08-31 11505683core:PreviouslyStatedAmount2024-08-31 11505683business:SmallEntities2024-09-012025-08-31 11505683countries:EnglandWales2024-09-012025-08-31 11505683core:AfterOneYear2024-09-012025-08-31 115056832023-09-012024-08-31 iso4217:GBP xbrli:pure
Company Registration No. 11505683 (England and Wales)
BMR TOTTENHAM LTD Unaudited accounts for the year ended 31 August 2025
BMR TOTTENHAM LTD Unaudited accounts Contents
Page
- 2 -
BMR TOTTENHAM LTD Company Information for the year ended 31 August 2025
Director
C M Margulies
Company Number
11505683 (England and Wales)
Registered Office
Unit 1 Norman Road London N15 4ND England
- 3 -
BMR TOTTENHAM LTD Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Called up share capital not paid
1 
1 
Fixed assets
Investment property
1,750,000 
1,065,393 
Current assets
Debtors
90,945 
98,850 
Cash at bank and in hand
1,480 
10 
92,425 
98,860 
Creditors: amounts falling due within one year
(638,194)
(1,652,183)
Net current liabilities
(545,769)
(1,553,323)
Total assets less current liabilities
1,204,232 
(487,929)
Creditors: amounts falling due after more than one year
(1,195,222)
(7,500)
Provisions for liabilities
Deferred tax
(170,000)
- 
Net liabilities
(160,990)
(495,429)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(160,991)
(495,430)
Shareholders' funds
(160,990)
(495,429)
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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 28 May 2026 and were signed on its behalf by
C M Margulies Director Company Registration No. 11505683
- 4 -
BMR TOTTENHAM LTD Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
BMR TOTTENHAM LTD is a private company, limited by shares, registered in England and Wales, registration number 11505683. The registered office is Unit 1 Norman Road, London, N15 4ND, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 August 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 September 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Going concern
The financial statements have been prepared in accordance with the accounting principals appropriate to a going concern.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
- 5 -
BMR TOTTENHAM LTD Notes to the Accounts for the year ended 31 August 2025
Turnover
Turnover is represented by rents and charges received or receivable from investment property held by the company.
4
Investment property
2025 
£ 
Fair value at 1 September 2024
1,065,393 
Additions
3,050 
Net gain from fair value adjustments
681,557 
At 31 August 2025
1,750,000 
Investment property fair value is determined by the directors based on their understanding of property market conditions and the specific property concerned. The historical cost of the properties is £1,068,443 (2024: £1,065,393)
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Other debtors
90,945 
98,850 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
7,501 
1,070,109 
Trade creditors
116 
65,389 
Other creditors
629,857 
515,485 
Accruals
720 
1,200 
638,194 
1,652,183 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
1,195,222 
7,500 
The bank loans are secured on the company's investment properties.
8
Transactions with related parties
Other debtors include £55,945 (2024: £56,850) owed from companies with a director in common. Other creditors include £97,634 (2024: £51,700) due to companies with a director in common.
9
Average number of employees
During the year the average number of employees was 0 (2024: 0).
- 6 -