Company Registration No. 12747265 (England and Wales)
BMR HEMINI LTD
Unaudited accounts
for the year ended 31 July 2025
BMR HEMINI LTD
Unaudited accounts
Contents
BMR HEMINI LTD
Company Information
for the year ended 31 July 2025
Director
Charles Mark Margulies
Company Number
12747265 (England and Wales)
Registered Office
C/O 32 CASTLEWOOD ROAD
LONDON
N16 6DW
UNITED KINGDOM
BMR HEMINI LTD
Statement of financial position
as at 31 July 2025
Called up share capital not paid
1
1
Investment property
4,988,299
4,072,023
Cash at bank and in hand
1,421
2,068
Creditors: amounts falling due within one year
(1,811,931)
(1,594,468)
Net current liabilities
(1,624,194)
(1,310,458)
Total assets less current liabilities
3,364,106
2,761,566
Creditors: amounts falling due after more than one year
(2,775,086)
(2,775,794)
Provisions for liabilities
Net assets/(liabilities)
417,020
(14,228)
Called up share capital
1
1
Profit and loss account
417,019
(14,229)
Shareholders' funds
417,020
(14,228)
For the year ending 31 July 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 20 July 2026 and were signed on its behalf by
Charles Mark Margulies
Director
Company Registration No. 12747265
BMR HEMINI LTD
Notes to the Accounts
for the year ended 31 July 2025
BMR HEMINI LTD is a private company, limited by shares, registered in England and Wales, registration number 12747265. The registered office is C/O 32 CASTLEWOOD ROAD, LONDON, N16 6DW, UNITED KINGDOM.
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.
These financial statements for the year ended 31 July 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 August 2023.
The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously.
The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
The financial statements have been prepared in accordance with the accounting principals appropriate to a going concern.
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
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.
BMR HEMINI LTD
Notes to the Accounts
for the year ended 31 July 2025
Turnover is represented by rents and charges received or receivable from investment property held by the company.
Fair value at 1 August 2024
4,072,023
Net gain from fair value adjustments
687,170
Investment property fair value is determined by the directors based on their understanding of property market conditions and
the specific property concerned.
The historical cost of the properties is £4,301,130 (2024: £4,072,024)
Amounts falling due within one year
Other debtors
186,316
281,942
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
-
500
Other creditors
1,811,531
1,342,737
7
Creditors: amounts falling due after more than one year
2025
2024
Bank loans
2,775,086
2,775,794
The bank loans are secured on the company's investment properties.
8
Deferred taxation
2025
2024
Accelerated capital allowances
172,000
-
Charged to the profit and loss account
172,000
-
Provision at end of year
172,000
-
BMR HEMINI LTD
Notes to the Accounts
for the year ended 31 July 2025
9
Transactions with related parties
Other debtors include £160,178 (2024: £265,553) owed from companies with a director in common.
Other creditors include £429,391 (2024: £490,341) due to companies with a director in common.
10
Average number of employees
During the year the average number of employees was 0 (2024: 0).