Caseware UK (AP4) 2024.0.164 2024.0.164 4 false 2024-10-01 No description of principal activity 4 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04288960 2024-10-01 2026-03-31 04288960 2023-10-01 2024-09-30 04288960 2026-03-31 04288960 2024-09-30 04288960 c:Director1 2024-10-01 2026-03-31 04288960 d:MotorVehicles 2024-10-01 2026-03-31 04288960 d:MotorVehicles 2026-03-31 04288960 d:MotorVehicles 2024-09-30 04288960 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-10-01 2026-03-31 04288960 d:FurnitureFittings 2024-10-01 2026-03-31 04288960 d:FurnitureFittings 2026-03-31 04288960 d:FurnitureFittings 2024-09-30 04288960 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-10-01 2026-03-31 04288960 d:OwnedOrFreeholdAssets 2024-10-01 2026-03-31 04288960 d:FreeholdInvestmentProperty 2026-03-31 04288960 d:FreeholdInvestmentProperty 2024-09-30 04288960 d:CurrentFinancialInstruments 2026-03-31 04288960 d:CurrentFinancialInstruments 2024-09-30 04288960 d:Non-currentFinancialInstruments 2026-03-31 04288960 d:Non-currentFinancialInstruments 2024-09-30 04288960 d:CurrentFinancialInstruments d:WithinOneYear 2026-03-31 04288960 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 04288960 d:Non-currentFinancialInstruments d:AfterOneYear 2026-03-31 04288960 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 04288960 d:ShareCapital 2026-03-31 04288960 d:ShareCapital 2024-09-30 04288960 d:OtherMiscellaneousReserve 2026-03-31 04288960 d:OtherMiscellaneousReserve 2024-09-30 04288960 d:RetainedEarningsAccumulatedLosses 2026-03-31 04288960 d:RetainedEarningsAccumulatedLosses 2024-09-30 04288960 c:OrdinaryShareClass1 2024-10-01 2026-03-31 04288960 c:OrdinaryShareClass1 2026-03-31 04288960 c:OrdinaryShareClass1 2024-09-30 04288960 c:FRS102 2024-10-01 2026-03-31 04288960 c:AuditExempt-NoAccountantsReport 2024-10-01 2026-03-31 04288960 c:FullAccounts 2024-10-01 2026-03-31 04288960 c:PrivateLimitedCompanyLtd 2024-10-01 2026-03-31 04288960 2 2024-10-01 2026-03-31 04288960 6 2024-10-01 2026-03-31 04288960 3 2026-03-31 04288960 3 2024-09-30 04288960 f:PoundSterling 2024-10-01 2026-03-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 04288960
| BM Consulting Limited Financial statements Information for filing with the registrar 31 March 2026 |
BM Consulting Limited
Balance sheet At 31 March 2026
|  | 31 March |  | 30 September
|  | 2026 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 81,269 |  | 102,222
Investments | 5 |  | 1,802,990 |  | 1,751,996
Investment property | 6 |  | 150,000 |  | 150,000
|  |  | 2,034,259 |  | 2,004,218
Current assets |  |  |  |  |
Debtors | 7 | 4,168 |  | 5,254 |
Cash at bank and in hand |  | 16,756 |  | 14,427 |
|  | 20,924 |  | 19,681 |
Creditors: amounts falling due within one year | 8 | (258,501) |  | (143,049) |
Net current liabilities |  |  | (237,577) |  | (123,368)
Total assets less current liabilities |  |  | 1,796,682 |  | 1,880,850
Creditors: amounts falling due after more than one year | 9 |  | (70,799) |  | (95,088)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (19,667) |  | (21,592) |
|  |  | (19,667) |  | (21,592)
Net assets |  |  | 1,706,216 |  | 1,764,170
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 500 |  | 500
Other reserves |  |  | 26,738 |  | 26,738
Profit and loss account |  |  | 1,678,978 |  | 1,736,932
Shareholders' funds |  |  | 1,706,216 |  | 1,764,170
1
BM Consulting Limited
Balance sheet (continued) At 31 March 2026 The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 31 July 2026.
J C Barnsley
Director
Company registered number: 04288960 The notes on pages 3 to 9 form part of these financial statements. 2
BM Consulting Limited
Notes to the financial statements Period ended 31 March 2026
1. | General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Flat 22 Aspect Court, Lensbury Avenue, London, England, SW6 4TN. 2.Accounting policies
| 2.1 | Statement of compliance
The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland' (FRS 102) and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Going concern
The accounts have been drawn up on the going concern basis. The company is dependent upon the continued support of the directors. The directors do not consider their support likely to be withdrawn and are therefore satisfied that the going concern basis of preparation is appropriate.
| 2.3 | Revenue
Turnover is measured at the fair value of the consideration received or receivable for services rendered, net of discounts and Value Added Tax.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. 3
BM Consulting Limited
Notes to the financial statements Period ended 31 March 2026 2.Accounting policies (continued)
| 2.6 | Current and deferred taxation
The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 25% | Reducing balance
|  |  |  | Fixtures and fittings | - | 25% | Reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. 4
BM Consulting Limited
Notes to the financial statements Period ended 31 March 2026 2.Accounting policies (continued)
| 2.8 | Investment properties
Investment properties are initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.
| 2.9 | Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
| 2.10 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the period was 4 (2024 - 4).
5
BM Consulting Limited
Notes to the financial statements Period ended 31 March 2026
4. | Tangible fixed assets
|  | Motor vehicles | Fixtures and fittings | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 October 2024 | 145,010 | 151,744 | 296,754
| Additions | 54,120 | 1,748 | 55,868
| Disposals | (83,590) | - | (83,590)
| At 31 March 2026 | 115,540 | 153,492 | 269,032
| Depreciation |  |  |
| At 1 October 2024 | 46,393 | 148,139 | 194,532
| Charge for the period | 41,565 | 1,934 | 43,499
| Disposals | (50,268) | - | (50,268)
| At 31 March 2026 | 37,690 | 150,073 | 187,763
| Net book value |  |  |
| At 31 March 2026 | 77,850 | 3,419 | 81,269
| At 30 September 2024 | 98,617 | 3,605 | 102,222
6
BM Consulting Limited
Notes to the financial statements Period ended 31 March 2026
5. | Fixed asset investments
|  | Unquoted investments | Quoted investments | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 October 2024 | 1,747,436 | 4,560 | 1,751,996
| Additions | 343,491 | 155,423 | 498,914
| Disposals | (194,375) | (100,859) | (295,234)
| Revaluations | (152,981) | 295 | (152,686)
| At 31 March 2026 | 1,743,571 | 59,419 | 1,802,990
| Net book value |  |  |
| At 31 March 2026 | 1,743,571 | 59,419 | 1,802,990
| At 30 September 2024 | 1,747,436 | 4,560 | 1,751,996
6. | Investment property
|  | Investment property
|  | £
| Valuation |
| At 1 October 2024 | 150,000
| At 31 March 2026 | 150,000
7. | Debtors
|  |  |  |  | 31 March | 30 September
|  |  |  |  | 2026 | 2024
|  |  |  |  | £ | £
| Other debtors | 163 | 2,504
| Prepayments | 4,005 | 2,750
|  | 4,168 | 5,254
7
BM Consulting Limited
Notes to the financial statements Period ended 31 March 2026
8. | Creditors: amounts falling due within one year
|  |  |  |  | 31 March | 30 September
|  |  |  |  | 2026 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | 372
| Corporation tax | 24,156 | -
| Other taxation and social security | 12,748 | 4,607
| Obligations under finance lease and hire purchase contracts | 19,019 | 19,448
| Other creditors | 191,331 | 107,799
| Accruals and deferred income | 11,247 | 10,823
|  | 258,501 | 143,049
9. | Creditors: amounts falling due after more than one year
|  |  |  |  | 31 March | 30 September
|  |  |  |  | 2026 | 2024
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | 70,799 | 95,088
|  | 70,799 | 95,088
10. | Share capital
|  |  |  |  | 31 March | 30 September
|  |  |  |  | 2026 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 500 (2024 : 500) Ordinary shares of £1.00 each | 500 | 500
8
BM Consulting Limited
Notes to the financial statements Period ended 31 March 2026
11. | Related party transactions
| During the year the company charged consultancy fees to Michael Noble Investments of £72,000 and Customs Connect of £12,600. These companies are related in terms of J C Barnsley being a director/partner in each. The company held unquoted investments in the entities listed below, in which J C Barnsley is a director/partner. At the year end the amounts invested were as follows:
|  | 31 March | 30 September
|  | 2026 | 2024
|  | £ | £
| Barrall Holdings Partnership | 1,600,000 | 1,599,253
| Back of Avon Partnership | 110,000 | 102,299
| Customs Connect Group Limited | 1,000 | 10,584
| Fish Society | 32,571 | 35,500
|  | 1,743,571 | 1,747,636
12. | Controlling party
The ultimate controlling parties are J C Barnsley and J I Mackenzie by virtue of their combined 81% interest in the issued share capital of the company.
9