Acorah Software Products - Accounts Production 19.4.300 false true 31 August 2024 29 August 2023 false 1 September 2024 31 August 2025 31 August 2025 SC595146 Mr Luan Avdyli Mr Lulzim Avdyli iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC595146 2024-08-31 SC595146 2025-08-31 SC595146 2024-09-01 2025-08-31 SC595146 frs-core:CurrentFinancialInstruments 2025-08-31 SC595146 frs-core:Non-currentFinancialInstruments 2025-08-31 SC595146 frs-core:FurnitureFittings 2025-08-31 SC595146 frs-core:FurnitureFittings 2024-09-01 2025-08-31 SC595146 frs-core:FurnitureFittings 2024-08-31 SC595146 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-01 2025-08-31 SC595146 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 SC595146 frs-core:PlantMachinery 2025-08-31 SC595146 frs-core:PlantMachinery 2024-09-01 2025-08-31 SC595146 frs-core:PlantMachinery 2024-08-31 SC595146 frs-core:ShareCapital 2025-08-31 SC595146 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 SC595146 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC595146 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 SC595146 frs-bus:SmallEntities 2024-09-01 2025-08-31 SC595146 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 SC595146 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 SC595146 frs-bus:Director1 2024-09-01 2025-08-31 SC595146 frs-bus:Director2 2024-09-01 2025-08-31 SC595146 frs-countries:Scotland 2024-09-01 2025-08-31 SC595146 2023-08-28 SC595146 2024-08-31 SC595146 2023-08-29 2024-08-31 SC595146 frs-core:CurrentFinancialInstruments 2024-08-31 SC595146 frs-core:Non-currentFinancialInstruments 2024-08-31 SC595146 frs-core:ShareCapital 2024-08-31 SC595146 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: SC595146
BMB GWR Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC595146
2025 2024
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 20,878 25,037
20,878 25,037
CURRENT ASSETS
Debtors 5 150,941 160,058
Cash at bank and in hand 19,848 43,906
170,789 203,964
Creditors: Amounts Falling Due Within One Year 6 (95,884 ) (97,475 )
NET CURRENT ASSETS (LIABILITIES) 74,905 106,489
TOTAL ASSETS LESS CURRENT LIABILITIES 95,783 131,526
NET ASSETS 95,783 131,526
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 95,683 131,426
SHAREHOLDERS' FUNDS 95,783 131,526
Page 1
Page 2
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Lulzim Avdyli
Director
27th August 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
BMB GWR Limited is a private company, limited by shares, incorporated in Scotland, registered number SC595146 . The registered office is 110 West George Street, Glasgow, G2 1QJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 0%
Leasehold 10% Straight Line
Plant & Machinery 10% Straight Line
Fixtures & Fittings 20% Straight Line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2024: 21)
12 21
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 September 2024 42,158 13,790 55,948
As at 31 August 2025 42,158 13,790 55,948
Depreciation
As at 1 September 2024 17,954 12,957 30,911
Provided during the period 3,952 207 4,159
As at 31 August 2025 21,906 13,164 35,070
Net Book Value
As at 31 August 2025 20,252 626 20,878
As at 1 September 2024 24,204 833 25,037
Page 3
Page 4
5. Debtors
2025 2024
as restated
£ £
Due within one year
Trade debtors 5,021 4,638
Other debtors - 2,540
5,021 7,178
Due after more than one year
Amounts owed by group undertakings 145,920 154,324
Other debtors - (1,444)
145,920 152,880
150,941 160,058
6. Creditors: Amounts Falling Due Within One Year
2025 2024
as restated
£ £
Trade creditors 16,834 27,872
Other creditors 27,568 27,169
Taxation and social security 51,482 42,434
95,884 97,475
7. Share Capital
2025 2024
as restated
£ £
Allotted, Called up and fully paid 100 100
Page 4