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Registered Number: SC819318
Scotland
BM ACCOUNTANCY SERVICES LIMITED
Abridged Accounts
Period of accounts Start date: 01 April 2025 End date: 31 March 2026

BM Accountancy Services Limited Contents Page For the year ended 31 March 2026
Statement of Financial Position | 1

BM Accountancy Services Limited Statement of Financial Position As at 31 March 2026
|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ | £ |  | £ | £
Fixed assets |  |  | 47 |  |  | 61
Current assets |  | 15,410 |  |  | 8,965 |
Creditors: amount falling due within one year |  | (6,188) |  |  | (2,727) |
Net current assets |  |  | 9,222 |  |  | 6,238
Total assets less current liabilities |  |  | 9,269 |  |  | 6,299
Net assets |  |  | 9,269 |  |  | 6,299
Capital and reserves |  |  | 9,269 |  |  | 6,299
NOTES TO THE ACCOUNTS General Information BM Accountancy Services Limited is a private company, limited by shares, registered in Scotland, registration number SC819318, registration address Laurnic House, Ross Cottage Drive, Hamilton, ML3 7WR. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention. The financial statements are prepared in sterling which is the functional currency of the company. Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery etc | 5
2. | Tangible fixed assets
Cost or valuation | Plant and machinery |  | Total
| £ |  | £
At 01 April 2025 | 66 |  | 66
Additions | - |  | -
Disposals | - |  | -
At 31 March 2026 | 66 |  | 66
Depreciation
At 01 April 2025 | 5 |  | 5
Charge for year | 14 |  | 14
On disposals | - |  | -
At 31 March 2026 | 19 |  | 19
Net book values
Closing balance as at 31 March 2026 | 47 |  | 47
Opening balance as at 01 April 2025 | 61 |  | 61
3. | Average number of employees Average number of employees during the year was 1 (2025 : 0).
For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's Responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts. The financial statements were approved by the director on 03 June 2026 and were signed by:
-------------------------------- Bernice Frost Director
1