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Company Registration No. 03928428 (England and Wales)
BMC Electrical Services Limited Unaudited accounts for the year ended 30 September 2025
BMC Electrical Services Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
BMC Electrical Services Limited Company Information for the year ended 30 September 2025
Director
P Caton
Secretary
P Caton
Company Number
03928428 (England and Wales)
Registered Office
Claremont House 33 Green Lane Idle Bradford West Yorkshireq BD10 8RR
Accountants
Pearson & Associates Suite E, Canal Wharf Eshton Road Gargrave, Skipton North Yorkshire BD23 3SE
- 3 -
BMC Electrical Services Limited Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
3,127
4,171
Investments
5
513,125
480,465
516,252
484,636
Current assets
Inventories
211,544
45,820
Debtors
6
66,864
311,903
Cash at bank and in hand
779,736
665,314
1,058,144
1,023,037
Creditors: amounts falling due within one year
7
(338,871)
(347,173)
Net current assets
719,273
675,864
Total assets less current liabilities
1,235,525
1,160,500
Provisions for liabilities
Deferred tax
(782)
(1,043)
Net assets
1,234,743
1,159,457
Capital and reserves
Called up share capital
100
100
Profit and loss account
1,234,643
1,159,357
Shareholders' funds
1,234,743
1,159,457
For the year ending 30 September 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 10 April 2026 and were signed on its behalf by
P Caton Director Company Registration No. 03928428
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BMC Electrical Services Limited Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
BMC Electrical Services Limited is a private company, limited by shares, registered in England and Wales, registration number 03928428. The registered office is Claremont House 33 Green Lane, Idle, Bradford, West Yorkshireq, BD10 8RR.
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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance
Motor vehicles
25% Reducing Balance
Fixtures & fittings
25% Reducing Balance
Computer equipment
25% Reducing Balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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 -
BMC Electrical Services Limited Notes to the Accounts for the year ended 30 September 2025
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Investments
Investments in shares are included at fair value.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At 1 October 2024
1,806
16,393
21,269
6,946
46,414
At 30 September 2025
1,806
16,393
21,269
6,946
46,414
Depreciation
At 1 October 2024
1,792
12,503
21,026
6,922
42,243
Charge for the year
4
973
61
6
1,044
At 30 September 2025
1,796
13,476
21,087
6,928
43,287
Net book value
At 30 September 2025
10
2,917
182
18
3,127
At 30 September 2024
14
3,890
243
24
4,171
5
Investments
Other investments
£
Valuation at 1 October 2024
480,465
Fair value adjustments
32,660
Valuation at 30 September 2025
513,125
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
41,564
289,403
Other debtors
25,300
22,500
66,864
311,903
- 6 -
BMC Electrical Services Limited Notes to the Accounts for the year ended 30 September 2025
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
358,509
234,092
Taxes and social security
(21,856)
111,010
Other creditors
2,216
2,071
Loans from directors
2
-
338,871
347,173
8
Average number of employees
During the year the average number of employees was 9 (2024: 9).
- 7 -