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Registered number: 11837441 BMO INVESTMENTS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
BMO INVESTMENTS LIMITED CONTENTS
| Page
Balance sheet | 1 - 2
Notes to the financial statements | 3 - 7
BMO INVESTMENTS LIMITED REGISTERED NUMBER: 11837441 BALANCE SHEET AS AT 28 FEBRUARY 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 657 |  | 1,161
Investment property | 5 |  | 389,085 |  | 438,286
|  |  | 389,742 |  | 439,447
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 1,859 |  | 570 |
Cash at bank and in hand |  | 9,515 |  | 14,233 |
|  | 11,374 |  | 14,803 |
Creditors: amounts falling due within one year | 7 | (167,251) |  | (13,168) |
Net current (liabilities)/assets |  |  | (155,877) |  | 1,635
Total assets less current liabilities |  |  | 233,865 |  | 441,082
Creditors: amounts falling due after more than one year | 8 |  | (255,434) |  | (419,983)
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 | (164) |  | (291) |
|  |  | (164) |  | (291)
Net (liabilities)/assets |  |  | (21,733) |  | 20,808
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 3 |  | 3
Profit and loss account |  |  | (21,736) |  | 20,805
|  |  | (21,733) |  | 20,808
Page 1
BMO INVESTMENTS LIMITED REGISTERED NUMBER: 11837441 BALANCE SHEET (CONTINUED) AS AT 28 FEBRUARY 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 year 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 profit and loss account 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 6 August 2026.
................................................ G.A. Osborne
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
BMO INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
1. | General information
BMO Investments Limited (the company) is a private company limited by shares, incorporated and domiciled in England. The address of its registered office is 21 Woodside Way, Solihull, West Midlands, B91 1HB. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The company is dependant upon a loan from its directors. The directors have indicated that they will continue to provide the financial support necessary to enable the company to continue in operational existence for the foreseeable future. Accordingly, these financial statements have been prepared on the going concern basis.
| 2.3 | Revenue
Turnover comprises revenue recognised by the company in respect of rental income receivable during the period.
| 2.4 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.5 | Current and deferred taxation
The tax expense for the period comprises current and deferred tax. Tax is recognised in the Statement of income and retained earnings, 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. 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.
| 2.6 | 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. Page 3
BMO INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026 2.Accounting policies (continued)
| 2.6 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 20% |
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.
| 2.7 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 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 year was 3 (2025 - 3).
Page 4
BMO INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
4. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost |
| At 1 March 2025 | 10,951
| At 28 February 2026 | 10,951
| Depreciation |
| At 1 March 2025 | 9,790
| Charge for the year on owned assets | 504
| At 28 February 2026 | 10,294
| Net book value |
| At 28 February 2026 | 657
| At 28 February 2025 | 1,161
5. | Investment property
|  | Investment properties
|  | £
| Valuation |
| At 1 March 2025 | 438,286
| Deficit on revaluation | (49,201)
| At 28 February 2026 | 389,085
The 2026 valuations were made by the directors, on an open market value basis.
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Historic cost | 438,286 | 438,286
Page 5
BMO INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
6. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Prepayments and accrued income | 1,859 | 570
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | 375 | 1,567
| Loans | 162,688 | -
| Corporation tax | 1,651 | 2,386
| Accruals and deferred income | 2,537 | 9,215
|  | 167,251 | 13,168
| The Loans are secured on the assets of the company.
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Loans | - | 162,995
| Other creditors | 255,434 | 256,988
|  | 255,434 | 419,983
| The Loans are secured on the assets of the company.
| The aggregate amount of liabilities repayable wholly or in part more than five years after the balance sheet date is:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Repayable other than by instalments | - | 162,687
Page 6
BMO INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
9. | Deferred taxation
|  | 2026
|  | £
| At beginning of year | (291)
| Charged to profit or loss | 127
| At end of year | (164)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Accelerated capital allowances | (164) | (291)
|  | (164) | (291)
Page 7