2024-11-01 2025-10-31 false Capium Accounts Production 1.1 14430863 2024-11-01 2025-10-31 14430863 bus:AbridgedAccounts 2024-11-01 2025-10-31 14430863 bus:FRS102 2024-11-01 2025-10-31 14430863 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 14430863 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 14430863 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 14430863 2024-11-01 2025-10-31 14430863 2025-10-31 14430863 bus:RegisteredOffice 2024-11-01 2025-10-31 14430863 core:WithinOneYear 2025-10-31 14430863 core:AfterOneYear 2025-10-31 14430863 1 2024-11-01 2025-10-31 14430863 bus:Director1 2024-11-01 2025-10-31 14430863 bus:Director1 2025-10-31 14430863 bus:Director1 2023-11-01 2024-10-31 14430863 bus:Director2 2024-11-01 2025-10-31 14430863 bus:Director2 2025-10-31 14430863 bus:Director2 2023-11-01 2024-10-31 14430863 bus:Director3 2024-11-01 2025-10-31 14430863 bus:Director3 2025-10-31 14430863 bus:Director3 2023-11-01 2024-10-31 14430863 2023-11-01 14430863 bus:LeadAgentIfApplicable 2024-11-01 2025-10-31 14430863 2023-11-01 2024-10-31 14430863 2024-10-31 14430863 core:WithinOneYear 2024-10-31 14430863 core:AfterOneYear 2024-10-31 14430863 bus:EntityAccountantsOrAuditors 2023-11-01 2024-10-31 14430863 bus:OrdinaryShareClass1 2024-11-01 2025-10-31 14430863 bus:OrdinaryShareClass1 2025-10-31 14430863 bus:OrdinaryShareClass1 2023-11-01 2024-10-31 14430863 bus:OrdinaryShareClass1 2024-10-31 14430863 core:CostValuation core:Non-currentFinancialInstruments 2025-10-31 14430863 core:CostValuation core:Non-currentFinancialInstruments 2024-10-31 14430863 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-10-31 14430863 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-10-31 14430863 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-10-31 14430863 core:Non-currentFinancialInstruments 2025-10-31 14430863 core:Non-currentFinancialInstruments 2024-10-31 14430863 core:ShareCapital 2025-10-31 14430863 core:ShareCapital 2024-10-31 14430863 core:RetainedEarningsAccumulatedLosses 2025-10-31 14430863 core:RetainedEarningsAccumulatedLosses 2024-10-31 14430863 dpl:Item1 2024-11-01 14430863 dpl:Item1 2025-10-31 14430863 dpl:Item1 2023-11-01 14430863 dpl:Item1 2024-10-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 14430863
England and Wales

 

 

 

BSJ (WM) LIMITED



Abridged Accounts
 


Period of accounts

Start date: 01 November 2024

End date: 31 October 2025

BSJ (WM) LIMITED
Contents Page
For the year ended 31 October 2025
Report to the directors on the preparation of the unaudited statutory accounts of BSJ (WM) LIMITED for the year ended 31 October 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of BSJ (WM) LIMITED for the year ended 31 October 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity 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
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of BSJ (WM) LIMITED, as a body, in accordance with the terms of our engagement letter dated 29 July 2025. Our work has been undertaken solely to prepare for your approval the accounts of BSJ (WM) LIMITED and state those matters that we have agreed to state to the Board of Directors of BSJ (WM) LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BSJ (WM) LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that BSJ (WM) LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of BSJ (WM) LIMITED. You consider that BSJ (WM) LIMITED 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 accounts of BSJ (WM) LIMITED. 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 accounts
31 October 2025.



....................................................
RAGAVAN AND CO LTD
CHARTERED CERTIFIED ACCOUNTANTS
240 GROVE LANE
BIRMINGHAM
WEST MIDLANDS
B20 2EY
16 July 2026
1
 
 		 Notes
 		 2025
£		   2024
£
Current assets      
Stocks 2,594,169    1,931,272 
Debtors (30,203)   220,676 
Cash at bank and in hand 13,764    527,137 
2,577,730    2,679,085 
Creditors: amount falling due within one year (2,532,878)   (2,536,319)
Net current assets 44,852    142,766 
 
Total assets less current liabilities 44,852    142,766 
Net assets 44,852    142,766 
 

Capital and reserves 		     
Called up share capital 3 3    3 
Profit and loss account 44,849    142,763 
Shareholders' funds 44,852    142,766 
 


For the year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 16 July 2026 and were signed on its behalf by:


-------------------------------
Surjit Singh Hayer
Director
2
General Information
BSJ (WM) LIMITED is a private company, limited by shares, registered in England and Wales, registration number 14430863, registration address 34 Linthurst road, Blackwell , Bromsgrove, West Midlands, B60 1QH.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – 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 as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 0 (2024 : 0).
3.

Share Capital

Allotted, called up and fully paid
2025
£		   2024
£
100 Class A shares of £1.00 each 100    100 
100    100 

3