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REGISTERED NUMBER: SC499670 (Scotland)

Financial Statements for the Year Ended 30 April 2026

for

BBM Solicitors Limited

BBM Solicitors Limited (Registered number: SC499670)

Contents of the Financial Statements

for the Year Ended 30 April 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

BBM Solicitors Limited

Company Information

for the Year Ended 30 April 2026

| DIRECTORS: | E M Baijal

| Ms J M Simpson

| REGISTERED OFFICE: | Unit 5B

| Wick Business Park

| Wick

| Caithness

| KW1 4QR

| REGISTERED NUMBER: | SC499670 (Scotland)

| ACCOUNTANTS: | Reid & Fraser

| Chartered Accountants

| 15 Princes Street

| Thurso

| Caithness

| KW14 7BQ

BBM Solicitors Limited (Registered number: SC499670)

Balance Sheet

30 April 2026

| 2026 |  | 2025

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 402,799 |  | 401,299 |  |

402,799 |  | 401,299 |  |

CURRENT ASSETS

Stocks | 251,167 |  | 176,375 |  |

Debtors | 6 | 338,776 |  | 301,445 |  |

Cash at bank and in hand | 776,773 |  | 383,971 |  |

1,366,716 |  | 861,791 |  |

CREDITORS

Amounts falling due within one year | 7 | (980,263 | ) | (673,387 | ) |

NET CURRENT ASSETS | 386,453 |  | 188,404 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 789,252 |  | 589,703 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (504,151 | ) | (279,363 | ) |

PROVISIONS FOR LIABILITIES | (75,526 | ) | (75,149 | ) |

NET ASSETS | 209,575 |  | 235,191 |  |

CAPITAL AND RESERVES

Called up share capital | 23 |  | 23 |  |

Revaluation reserve | 9 | 209,479 |  | 209,479 |  |

Retained earnings | 73 |  | 25,689 |  |

SHAREHOLDERS' FUNDS | 209,575 |  | 235,191 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

BBM Solicitors Limited (Registered number: SC499670)

Balance Sheet - continued

30 April 2026

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 August 2026 and were signed on its behalf by:

E M Baijal - Director

BBM Solicitors Limited (Registered number: SC499670)

Notes to the Financial Statements

for the Year Ended 30 April 2026

1. | STATUTORY INFORMATION

| BBM Solicitors Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention as modified by the revaluation of certain assets.

| TURNOVER

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| GOODWILL

| Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of ten years.

| TANGIBLE FIXED ASSETS

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 25% straight line, 15% reducing balance and 10% straight line

| STOCKS

| Work in progress is valued at the lower of cost and net realisable value.

| TAXATION

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| DEFERRED TAX

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| HIRE PURCHASE AND LEASING COMMITMENTS

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

BBM Solicitors Limited (Registered number: SC499670)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2026

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 24 (2025 - 24 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 May 2025

| and 30 April 2026 | 22,000 |  |

| AMORTISATION

| At 1 May 2025

| and 30 April 2026 | 22,000 |  |

| NET BOOK VALUE

| At 30 April 2026 | - |  |

| At 30 April 2025 | - |  |

5. | TANGIBLE FIXED ASSETS

| Improvements |

| Freehold |  | to |  | Plant and |  | Computer |

| property |  | property |  | machinery |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST OR VALUATION

| At 1 May 2025 | 380,000 |  | 14,991 |  | 33,894 |  | 19,262 |  | 448,147 |  |

| Additions | - |  | - |  | 5,742 |  | 2,005 |  | 7,747 |  |

| At 30 April 2026 | 380,000 |  | 14,991 |  | 39,636 |  | 21,267 |  | 455,894 |  |

| DEPRECIATION

| At 1 May 2025 | - |  | 14,991 |  | 18,624 |  | 13,233 |  | 46,848 |  |

| Charge for year | - |  | - |  | 3,369 |  | 2,878 |  | 6,247 |  |

| At 30 April 2026 | - |  | 14,991 |  | 21,993 |  | 16,111 |  | 53,095 |  |

| NET BOOK VALUE

| At 30 April 2026 | 380,000 |  | - |  | 17,643 |  | 5,156 |  | 402,799 |  |

| At 30 April 2025 | 380,000 |  | - |  | 15,270 |  | 6,029 |  | 401,299 |  |

| Cost or valuation at 30 April 2026 is represented by:

| Improvements |

| Freehold |  | to |  | Plant and |  | Computer |

| property |  | property |  | machinery |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| Valuation in 2024 | 279,305 |  | - |  | - |  | - |  | 279,305 |  |

| Cost | 100,695 |  | 14,991 |  | 39,636 |  | 21,267 |  | 176,589 |  |

380,000 |  | 14,991 |  | 39,636 |  | 21,267 |  | 455,894 |  |

BBM Solicitors Limited (Registered number: SC499670)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2026

5. | TANGIBLE FIXED ASSETS - continued

| If freehold property had not been revalued it would have been included at the following historical cost:

2026 | 2025 |

£ | £ |

| Cost | 100,695 |  | 100,695 |  |

| Value of land in freehold land and buildings | 100,695 |  | 100,695 |  |

| Freehold property was valued on an open market basis on 22 March 2024 by NossTech Property Services .

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade debtors | 164,362 |  | 192,510 |  |

| Other debtors | 174,414 |  | 108,935 |  |

338,776 |  | 301,445 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans and overdrafts | 56,647 |  | 135,831 |  |

| Other loans | 60,079 |  | 41,667 |  |

| Trade creditors | 19,667 |  | 9,279 |  |

| Tax | 68,046 |  | 86,144 |  |

| Social security and other taxes | 13,102 |  | 14,378 |  |

| VAT | 49,856 |  | 80,562 |  |

| Other creditors | 37,422 |  | 40,653 |  |

| Clients' credit balances | 675,444 |  | 264,873 |  |

980,263 |  | 673,387 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans - 1-2 years | 26,000 |  | 26,834 |  |

| Bank loans - 2-5 years | 21,667 |  | 47,667 |  |

| Other loans - 1-2 years | 70,777 |  | 41,667 |  |

| Other loans - 2-5 years | 297,328 |  | 125,000 |  |

| Other loans more 5yrs instal | 88,379 |  | 38,195 |  |

504,151 |  | 279,363 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Other loans more 5yrs instal | 88,379 |  | 38,195 |  |

BBM Solicitors Limited (Registered number: SC499670)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2026

9. | RESERVES

| Revaluation

| reserve

£ |

| At 1 May 2025

| and 30 April 2026 | 209,479 |  |

| The revaluation reserve represents the surplus on revaluation of freehold property, net of the associated deferred tax provision.

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30 April 2026 and 30 April 2025:

2026 | 2025 |

£ | £ |

| E M Baijal

| Balance outstanding at start of year | 48,395 |  | - |  |

| Amounts advanced | 29,274 |  | 48,395 |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 77,669 |  | 48,395 |  |