BM Accountancy Services Limited

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.

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

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

Registered Number: SC819318
Scotland
BM ACCOUNTANCY SERVICES LIMITED

Abridged Accounts

Period of accounts Start date: 01 April 2025 End date: 31 March 2026