Acorah Software Products - Accounts Production 19.4.300 false true 31 August 2024 23 August 2023 false 1 September 2024 31 August 2025 31 August 2025 SC780124 Mr Luan Avdyli Mr Lulzim Avdyli iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC780124 2024-08-31 SC780124 2025-08-31 SC780124 2024-09-01 2025-08-31 SC780124 frs-core:CurrentFinancialInstruments 2025-08-31 SC780124 frs-core:Non-currentFinancialInstruments 2025-08-31 SC780124 frs-core:FurnitureFittings 2024-09-01 2025-08-31 SC780124 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-08-31 SC780124 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-01 2025-08-31 SC780124 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-31 SC780124 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 SC780124 frs-core:PlantMachinery 2025-08-31 SC780124 frs-core:PlantMachinery 2024-09-01 2025-08-31 SC780124 frs-core:PlantMachinery 2024-08-31 SC780124 frs-core:ShareCapital 2025-08-31 SC780124 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 SC780124 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC780124 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 SC780124 frs-bus:SmallEntities 2024-09-01 2025-08-31 SC780124 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 SC780124 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 SC780124 frs-bus:Director1 2024-09-01 2025-08-31 SC780124 frs-bus:Director2 2024-09-01 2025-08-31 SC780124 frs-countries:Scotland 2024-09-01 2025-08-31 SC780124 2023-08-22 SC780124 2024-08-31 SC780124 2023-08-23 2024-08-31 SC780124 frs-core:CurrentFinancialInstruments 2024-08-31 SC780124 frs-core:Non-currentFinancialInstruments 2024-08-31 SC780124 frs-core:ShareCapital 2024-08-31 SC780124 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: SC780124
BMB SB Ltd
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: SC780124
31 August 2025 31 August 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 75,573 85,019
75,573 85,019
CURRENT ASSETS
Debtors 5 961 163,495
Cash at bank and in hand 29,780 53,698
30,741 217,193
Creditors: Amounts Falling Due Within One Year 6 (256,882 ) (187,869 )
NET CURRENT ASSETS (LIABILITIES) (226,141 ) 29,324
TOTAL ASSETS LESS CURRENT LIABILITIES (150,568 ) 114,343
Creditors: Amounts Falling Due After More Than One Year 7 (11,000 ) (46,000 )
NET (LIABILITIES)/ASSETS (161,568 ) 68,343
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (161,668 ) 68,243
SHAREHOLDERS' FUNDS (161,568) 68,343
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 SB Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC780124 . 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%
Plant & Machinery 10%
Fixtures & Fittings 20%
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2024: 20)
10 20
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Total
£ £ £
Cost
As at 1 September 2024 16,776 77,690 94,466
As at 31 August 2025 16,776 77,690 94,466
Depreciation
As at 1 September 2024 1,678 7,769 9,447
Provided during the period 1,677 7,769 9,446
As at 31 August 2025 3,355 15,538 18,893
...CONTINUED
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Page 4
Net Book Value
As at 31 August 2025 13,421 62,152 75,573
As at 1 September 2024 15,098 69,921 85,019
5. Debtors
31 August 2025 31 August 2024
£ £
Due within one year
Trade debtors 961 -
Other debtors - 4,088
961 4,088
Due after more than one year
Amounts owed by group undertakings - 159,407
961 163,495
6. Creditors: Amounts Falling Due Within One Year
31 August 2025 31 August 2024
£ £
Trade creditors 90,073 26,905
Bank loans and overdrafts 108,879 120,000
Amounts owed to group undertakings 10,690 -
Other creditors 2,227 4,397
Taxation and social security 45,013 36,567
256,882 187,869
7. Creditors: Amounts Falling Due After More Than One Year
31 August 2025 31 August 2024
£ £
Bank loans 11,000 46,000
8. Share Capital
31 August 2025 31 August 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4