BM INVESTMENTS (SCOTLAND) LTD - Filleted accounts

Registered number

SC502395

BM INVESTMENTS (SCOTLAND) LTD

Filleted Accounts

30 April 2026

BM INVESTMENTS (SCOTLAND) LTD
Registered number:		SC502395
Balance Sheet
as at 30 April 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		259,663			179,281

Current assets
Debtors	4	32,327			33,223
Cash at bank and in hand		10,404			1,866
		42,731			35,089

Creditors: amounts falling due within one year	5	(222,511)			(205,351)

Net current liabilities			(179,780)			(170,262)

Total assets less current liabilities			79,883			9,019

Creditors: amounts falling due after more than one year	6		(54,500)			-



Net assets			25,383			9,019

Capital and reserves
Called up share capital			1			1
Profit and loss account			25,382			9,018

Shareholder's funds			25,383			9,019

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Blair Michie
Director
Approved by the board on 17 July 2026

BM INVESTMENTS (SCOTLAND) LTD
Notes to the Accounts
for the year ended 30 April 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	20% of cost

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			0		0


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 May 2025	178,778		12,694		191,472
	Additions	80,508		-		80,508
	At 30 April 2026	259,286		12,694		271,980

	Depreciation
	At 1 May 2025	-		12,191		12,191
	Charge for the year	-		126		126
	At 30 April 2026	-		12,317		12,317

	Net book value
	At 30 April 2026	259,286		377		259,663
	At 30 April 2025	178,778		503		179,281


4	Debtors			2026		2025
£					£

	Trade debtors			-		930
	Amounts owed by group undertakings and undertakings in which the company has a participating interest			32,200		32,200
	Other debtors			127		93
				32,327		33,223


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Amounts owed to group undertakings and undertakings in which the company has a participating interest			210,783		198,283
	Taxation and social security costs			4,654		(6)
	Other creditors			7,074		7,074
				222,511		205,351


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			54,500		-


7	Other information

	BM INVESTMENTS (SCOTLAND) LTD is a private company limited by shares and incorporated in Scotland. Its registered office is:
	The Walkinshaw
	11 Walkinshaw Street
	Johnstone
	PA5 8AF