Building & Maintenance Services Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 02825406 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Building & Maintenance Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

7

DIRECTORS:

D N Cotterell

C R Kitson

M C Ranford

D L Sawbridge

S Tempest

SECRETARY:

S A Cotterell

REGISTERED OFFICE:

22 & 23 Midland Court

Central Park

Lutterworth

Leicestershire

LE17 4PN

REGISTERED NUMBER:

02825406 (England and Wales)

ACCOUNTANTS:

Charnwood Accountants & Business Advisors LLP

The Point

Granite Way

Mountsorrel

Loughborough

Leicestershire

LE12 7TZ

FIXED ASSETS

Tangible assets

4

-

8,137

CURRENT ASSETS

Stocks

100,256

128,788

Debtors

5

2,031,310

1,954,890

Cash at bank

1,921,227

1,492,193

4,052,793

3,575,871

CREDITORS

Amounts falling due within one year

6

2,368,590

1,950,738

NET CURRENT ASSETS

1,684,203

1,625,133

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,684,203

1,633,270

PROVISIONS FOR LIABILITIES

52,485

NET ASSETS

1,631,718

1,580,785

CAPITAL AND RESERVES

Called up share capital

7

250

Share premium

37,450

Capital redemption reserve

600

Retained earnings

1,593,418

1,542,485

SHAREHOLDERS' FUNDS

1,631,718

1,580,785

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 April 2026 and were signed on its behalf by:

D N Cotterell - Director

1.	STATUTORY INFORMATION

Building & Maintenance Services Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents the fair value of consideration receivable, excluding Value Added Tax, in the ordinary course of business for goods and services provided.

Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost and 20% on cost

Stocks and work in progress

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Work in progress is valued on the basis of direct costs plus attributable costs. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals applicable to operating leases where substantially all of the benefit and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

Assets held under hire purchase agreements are capitalised and disclosed under tangible fixed assets at their fair value. The capital element of the future payments is treated as a liability and the interest is charged to the profit and loss account on a straight line basis.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 35 (2025 - 34 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 February 2025

55,999

128,765

184,764

Disposals

-

(9,300

)

(9,300

)

At 31 January 2026

55,999

119,465

175,464

DEPRECIATION

At 1 February 2025

55,999

120,628

176,627

Charge for year

-

1,743

Eliminated on disposal

-

(2,906

)

(2,906

)

At 31 January 2026

55,999

119,465

175,464

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

-

8,137

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Trade debtors

1,773,206

1,683,140

Amounts owed by group undertakings

60,000

-

Other debtors

32,500

Directors' current accounts

35,000

100,000

VAT

18,760

34,378

Prepayments

111,844

104,872

2,031,310

1,954,890

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Trade creditors

748,187

967,939

Amounts owed to group undertakings

581,825

172,500

Tax

314,318

219,497

Social security and other taxes

59,664

79,084

Accrued expenses

664,596

511,718

2,368,590

1,950,738

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

250

Ordinary Shares

£1

250

8.	FINANCIAL COMMITMENTS, GUARANTEES AND CONTINGENCIES

Amounts not provided for in the balance sheet.

The total amount of financial commitments not included in the balance sheet is £206,099. (2024 - £274,608).

The company's asset have been pledged as security for borrowings by its parent, BMS 2023 limited.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2026 and 31 January 2025:

31.1.26

31.1.25

£

D N Cotterell

Balance outstanding at start of year

60,000

Amounts repaid

(60,000

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

60,000

C R Kitson

Balance outstanding at start of year

40,000

Amounts repaid

(5,000

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

35,000

40,000

10.	PARENT & ULTIMATE PARENT UNDERTAKING

The company's immediate parent is Buildings & Maintainence Holdings Limited, incorporated in England & Wales.

The ultimate parent is BMS 2023 Limited, incorporated in England & Wales.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Building & Maintenance Services Ltd for the year ended 31 January 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Building & Maintenance Services Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Building & Maintenance Services Ltd and state those matters that we have agreed to state to the Board of Directors of Building & Maintenance Services Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Building & Maintenance Services Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Building & Maintenance Services Ltd. You consider that Building & Maintenance Services Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Building & Maintenance Services Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Charnwood Accountants & Business Advisors LLP

The Point

Granite Way

Mountsorrel

Loughborough

Leicestershire

LE12 7TZ

27 April 2026