BMS Software Solutions (Northern) Limited iXBRL

Company Registration Number: 09262951

BMS Software Solutions (Northern) Limited

Unaudited Financial Statements

for the financial year ended 30 November 2025

BMS Software Solutions (Northern) Limited

DIRECTORS AND OTHER INFORMATION


Directors	Andrew Schilling
	Glenda Schilling


Company Registration Number	09262951


Registered Office and Business Address	8-10 Gatley Road
	Cheadle
	Cheshire
	SK8 1PY


Accountants	Langers
	Chartered Certified Accountants
	8-10 Gatley Road
	Cheadle
	Cheshire
	SK8 1PY

BMS Software Solutions (Northern) Limited

Company Registration Number: 09262951

STATEMENT OF FINANCIAL POSITION

as at 30 November 2025

		2025	2024
	Notes	£	£

Non-Current Assets

Property, plant and equipment

2,265

1,671

Financial assets

14,802

22,984

─────────

Non-Current Assets

17,067

24,655

─────────

Current Assets

Debtors

513,800

524,573

Cash and cash equivalents

105,920

137,683

─────────

619,720

662,256

─────────

Creditors: amounts falling due within one year

(241,262)

(268,083)

─────────

Net Current Assets

378,458

394,173

─────────

Total Assets less Current Liabilities

395,525

418,828

Creditors:

amounts falling due after more than one year

(16,376)

(36,289)

Provisions for liabilities

(566)

(318)

─────────

Net Assets

378,583

382,221

═════════

Capital and Reserves

Called up share capital

Retained earnings

378,582

382,220

─────────

Equity attributable to owners of the company

378,583

382,221

═════════

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 company has taken advantage of the exemption under section 444 not to file the Income Statement and Directors' Report.

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 27 August 2026 and signed on its behalf by



________________________________
Andrew Schilling
Director

BMS Software Solutions (Northern) Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 30 November 2025

General Information

BMS Software Solutions (Northern) Limited is a company limited by shares incorporated and registered in England. The registered number of the company is 09262951. The registered office of the company is 8-10 Gatley Road, Cheadle, Cheshire, SK8 1PY which is also the principal place of business of the company. The principal activity of the company is Business and domestic software development. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 30 November 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Property, plant and equipment and depreciation

Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:

Plant and machinery

25% Straight line

Fixtures, fittings and equipment

25% Straight line

Motor vehicles

20% Straight line

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Leasing and hire purchases

Property, plant and equipment held under leasing and Hire Purchases arrangements which transfer substantially all the risks and rewards of ownership to the company are capitalised and included in the Statement of Financial Position at their cost or valuation, less depreciation. The corresponding commitments are recorded as liabilities. Payments in respect of these obligations are treated as consisting of capital and interest elements, with interest charged to the Income Statement.

Leasing

Rentals payable under operating leases are dealt with in the Income Statement as incurred over the period of the rental agreement.

Financial assets

Financial assets held as fixed assets are stated at cost less provision for any permanent diminution in value. Income from other investments together with any related tax credit is recognised in the Income Statement in the financial year in which it is receivable.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Borrowing costs

Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

Provisions

Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Employee benefits

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Employees

The average monthly number of employees, including directors, during the financial year was 2, (2024 - 2).

2025

2024

Number

Number

Directors

═════════


4.	Property, plant and equipment
		Plant and	Fixtures,	Motor	Total
		machinery	fittings and	vehicles
			equipment
		£	£	£	£
	Cost
	At 1 December 2024	11,025	20,514	1,039	32,578
	Additions	-	1,665	-	1,665
	Disposals	-	(18,728)	-	(18,728)
		─────────	─────────	─────────	─────────
	At 30 November 2025	11,025	3,451	1,039	15,515
		─────────	─────────	─────────	─────────
	Depreciation
	At 1 December 2024	11,024	19,175	708	30,907
	Charge for the financial year	-	863	208	1,071
	On disposals	-	(18,728)	-	(18,728)
		─────────	─────────	─────────	─────────
	At 30 November 2025	11,024	1,310	916	13,250
		─────────	─────────	─────────	─────────
	Net book value
	At 30 November 2025	1	2,141	123	2,265
		═════════	═════════	═════════	═════════
	At 30 November 2024	1	1,339	331	1,671
		═════════	═════════	═════════	═════════


5.	Financial fixed assets
		Other	Total
		investments

	Investments	£	£
	Cost or Valuation
	At 1 December 2024	22,984	22,984
	Additions	1,836	1,836
	Disposals	(2,027)	(2,027)
	Revaluations	(7,991)	(7,991)
		─────────	─────────
	At 30 November 2025	14,802	14,802
		─────────	─────────
	Net book value
	At 30 November 2025	14,802	14,802
		═════════	═════════
	At 30 November 2024	22,984	22,984
		═════════	═════════


6.	Debtors	2025	2024
		£	£

	Trade debtors	121,700	45,583
	Amounts owed by connected parties (Note 12)	354,659	433,216
	Other debtors	35,000	38,600
	Taxation (Note 9)	1,300	4,239
	Prepayments and accrued income	1,141	2,935
		─────────	─────────
		513,800	524,573
		═════════	═════════


7.	Creditors	2025	2024
	Amounts falling due within one year	£	£

	Bank loan	5,000	10,000
	Other Loan to company	14,913	13,580
	Trade creditors	142,472	140,084
	Taxation (Note 9)	74,750	101,923
	Directors' current accounts	2,980	1,386
	Accruals	1,147	1,110
		─────────	─────────
		241,262	268,083
		═════════	═════════


8.	Creditors	2025	2024
	Amounts falling due after more than one year	£	£

	Bank loan	-	5,000
	Other Loan to company	16,376	31,289
		─────────	─────────
		16,376	36,289
		═════════	═════════

	Loans
	Repayable in one year or less, or on demand (Note 7)	19,913	23,580
	Repayable between one and two years	16,376	19,913
	Repayable between two and five years	-	16,376
		─────────	─────────
		36,289	59,869
		═════════	═════════


9.	Taxation	2025	2024
		£	£

	Debtors:
	PAYE / NI	1,300	4,239
		═════════	═════════
	Creditors:
	VAT	20,738	38,540
	Corporation tax	54,012	63,383
		─────────	─────────
		74,750	101,923
		═════════	═════════

10.

Provisions for liabilities

The amounts provided for deferred taxation are analysed below:

Capital

Total

Total

allowances

2025

2024

At financial year start

318

318

658

Charged to profit and loss

248

248

Released during the financial year

(340)

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At financial year end

566

318

═════════

11.

Capital commitments

The company had no material capital commitments at the financial year-ended 30 November 2025.

12.

Related party transactions

Balance

Movement

Balance

Maximum

2025

in year

2024

in year

354,659

(78,557)

433,216

354,659

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═════════

At the 30th November 2025 Enercret Ltd (Co No 11151335) a company owned by director Andrew Schilling was owed by the company £19,500 (2024 £20,000). No interest has been charged in respect of these loans which are repayable on demand.

At the 30th November 2025 BMS Environmental Ltd (Co No 12412974), a company owned by the director was dissolved and a loan amount of £29,018 was written off (2024 £28,766). No interest has been charged in respect of these loans which are repayable on demand.

At the 30th November 2025 BMS Contracting (Northern) Limited (Co No 11891835), a company owned by the director was dissolved and a loan amount of £881 was written off (2024 £881). No interest has been charged in respect of these loans which are repayable on demand.

At the 30th November 2025 Schilling Catering Co. Ltd (Co No 13857434), a company owned by the director owed the company £114,836 (2024 £180,586). No interest has been charged in respect of these loans which are repayable on demand.

At the 30th November 2025 BMS Rental Limited (Co No 15652562), a company owned by the directors owed the company £212,825 (2024 £211,325). No interest has been charged in respect of these loans which are repayable on demand.

13.

Directors' advances, credits and guarantees

At 30 November 2025 the company owed £2,980 to directors Andrew & Glenda Schilling (2024: £1,386). No interest has been charged to the company in respect of these loans which are repayable on demand and classified in creditors due within one year.

14.

Events After the End of the Reporting Period

There have been no significant events affecting the company since the financial year-end.