11-10-2024 31-10-2025 31-10-2025 No description of principal activity IRIS Elements Accounts Production 26.4 false 1 iso4217:GBP iso4217:USD iso4217:EUR iso4217:JPY iso4217:CHF iso4217:AED xbrli:shares xbrli:pure SC825580 2024-10-11 SC825580 2025-10-31 SC825580 2024-10-11 2025-10-31 SC825580 ns14:PoundSterling 2024-10-11 2025-10-31 SC825580 ns10:FilletedAccounts 2024-10-11 2025-10-31 SC825580 ns10:SmallEntities 2024-10-11 2025-10-31 SC825580 ns10:SmallCompaniesRegimeForAccounts 2024-10-11 2025-10-31 SC825580 ns10:PrivateLimitedCompanyLtd 2024-10-11 2025-10-31 SC825580 ns10:AuditExemptWithAccountantsReport 2024-10-11 2025-10-31 SC825580 ns15:Scotland 2024-10-11 2025-10-31 SC825580 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-10-31 SC825580 ns5:ShareCapital 2025-10-31 SC825580 ns5:RetainedEarningsAccumulatedLosses 2025-10-31 SC825580 ns10:Director1 2024-10-11 2025-10-31 SC825580 ns5:CurrentFinancialInstruments ns5:WithinOneYear 2025-10-31 SC825580 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-10-31 SC825580 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-10-31 SC825580 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-10-31

| Company registration number: | SC825580
| Annual report and unaudited financial statements
| for the period ended 31 October 2025
| for
| B & Km Investments Limited
| Pages for filing with the Registrar

| Company registration number: | SC825580
| B & Km Investments Limited
| Balance sheet
| as at 31 October 2025
|  | Note |  |  |  |  |  | £ |  | £
| Fixed assets |  |  |  |  |  |  |  |  |
| Investment property | 4 |  |  |  |  |  | 72,360 |  |
|  |  |  |  |  |  |  |  |  | 72,360
| Current assets |  |  |  |  |  |  |  |  |
| Cash at bank and in hand |  |  |  |  |  |  | 50 |  |
|  |  |  |  |  |  |  |  |  | 50
| Creditors: amounts falling due within one year | 5 |  |  |  |  |  |  |  | (74,498)
| Net current liabilities |  |  |  |  |  |  |  |  | (74,448)
| Total assets less current liabilities |  |  |  |  |  |  |  |  | (2,088)
| NET LIABILITIES |  |  |  |  |  |  |  |  | (2,088)
| Capital and reserves |  |  |  |  |  |  |  |  |
| Called up share capital |  |  |  |  |  |  |  |  | 100
| Profit and loss account |  |  |  |  |  |  |  |  | (2,188)
| TOTAL EQUITY |  |  |  |  |  |  |  |  | (2,088)
| The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the period ended 31 October 2025.
| The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
| The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
| 1

| Company registration number: | SC825580
| B & Km Investments Limited
| Balance sheet - continued
| as at 31 October 2025
| The 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 Profit and loss account has not been delivered to the Registrar.
| Signed by:
| Mr W Moir, Director |  |
| 13 August 2026 |  |
| 2

| B & Km Investments Limited
| Notes to the financial statements
| for the period ended 31 October 2025
| 1 | Company information
|  | B & Km Investments Limited is a private company registered in Scotland. Its registered number is SC825580. The company is limited by shares. Its registered office is 272 Strathmore Avenue, Dundee, Angus, DD3 6SL.
| 2 | Accounting policies
|  | Basis of preparing the financial statements
|  | These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
|  | Presentation currency
|  | The company’s financial statements are presented in sterling.
|  | Going concern
|  | In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
|  | The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
|  | Turnover
|  | Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
|  | Investment property
|  | Investment property is shown at its most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
| 3

| B & Km Investments Limited
| Notes to the financial statements - continued
| for the period ended 31 October 2025
| 2 | Accounting policies - continued
|  | Financial instruments
|  | The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price, including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial Assets classified as receivable within one year are not amortised. Financial assets are derecognised only when contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and subsequently all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party. Basic financial liabilities, including trade and other creditors, bank loans and other loans, are initially recognised at transaction price unless the arrangement constitutes a financial transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Financial assets and liabilities are derecognised when the contractual rights to the cash flows from the asset expire or are settled and when the company’s contractual obligations expire or are discharged or cancelled.
| 3 | Average number of employees
|  | During the period the average number of employees was 1.
| 4 | Investment property
|  |  |  | £
|  | Valuation |  |
|  | Additions |  | 72,360
|  | At 31 October 2025 |  | 72,360
| 4

| B & Km Investments Limited
| Notes to the financial statements - continued
| for the period ended 31 October 2025
| 5 | Creditors: amounts falling due within one year
|  |  |  |  | £
|  | Bank loans and overdrafts |  |  | 50,230
|  | Amounts owed to directors |  |  | 23,668
|  | Accruals and deferred income |  |  | 600
|  |  |  |  | 74,498
| 5