B & M Business Machines Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 01026452 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

B & M BUSINESS MACHINES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Director:

C L Meadows

Secretary:

Registered office:

Cash Register House

30 Military Road

Colchester

Essex

CO1 2AJ

Registered number:

01026452 (England and Wales)

Accountants:

Baverstocks Limited

Chartered Certified Accountants

Dickens House

Guithavon Street

Witham

Essex

CM8 1BJ

Bankers:

Barclays Bank Plc

Leicester

Leicestershire

LE87 2BB

Fixed assets

Tangible assets

4

105,558

110,380

Investment property

5

596,203

701,761

706,583

Current assets

Debtors

6

957

6,470

Cash at bank

16,602

33,302

17,559

39,772

Creditors

Amounts falling due within one year

7

102,796

168,300

Net current liabilities

(85,237

)

(128,528

)

Total assets less current liabilities

616,524

578,055

Creditors

Amounts falling due after more than one
year

8

(28,181

)

(29,407

)

Provisions for liabilities

(2,659

)

(2,659

)

Net assets

585,684

545,989

Capital and reserves

Called up share capital

500

Revaluation reserve

9

42,457

Retained earnings

542,727

503,032

Shareholders' funds

585,684

545,989

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 director and authorised for issue on 3 September 2026 and were signed by:

C L Meadows - Director

1.	Statutory information

B & M Business Machines Limited is a private company, limited by shares , registered in England and Wales. 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.

Tangible fixed assets

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

Freehold Property

-

2% on cost

Improvements to Property

-

2% on cost

Fixtures and Fittings

-

15% on reducing balance

Motor Vehicles

-

25% on reducing balance

Office Equipment

-

15% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

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.

Grants received

Grants received with regard to the development of the Company's premises are to be charged to the profit and loss account over the relevant period as determined by the revised depreciation policy for Freehold Property.

3.	Employees and directors

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

4.	Tangible fixed assets

Improvements

Fixtures

Freehold

to

and

Property

Fittings

£

Cost

At 1 April 2025

205,000

7,048

8,604

Disposals

-

At 31 March 2026

205,000

7,048

8,604

Depreciation

At 1 April 2025

103,525

988

7,537

Charge for year

4,100

141

160

Eliminated on disposal

-

At 31 March 2026

107,625

1,129

7,697

Net book value

At 31 March 2026

97,375

5,919

907

At 31 March 2025

101,475

6,060

1,067

Motor

Office

Vehicles

Equipment

Totals

£

Cost

At 1 April 2025

7,675

17,109

245,436

Disposals

(7,675

)

-

(7,675

)

At 31 March 2026

-

17,109

237,761

Depreciation

At 1 April 2025

7,493

15,513

135,056

Charge for year

-

239

4,640

Eliminated on disposal

(7,493

)

-

(7,493

)

At 31 March 2026

-

15,752

132,203

Net book value

At 31 March 2026

-

1,357

105,558

At 31 March 2025

182

1,596

110,380

5.	Investment property

Total

£

Fair value

At 1 April 2025

and 31 March 2026

596,203

Net book value

At 31 March 2026

596,203

At 31 March 2025

596,203

6.

Debtors: amounts falling due within one year

2026

2025

£

Other Debtors

957

6,470

7.

Creditors: amounts falling due within one year

2026

2025

£

Trade Creditors

4,985

4,986

Corporation Tax

10,472

6,720

Grants Received

1,226

Directors Current Accounts

84,113

153,368

Accruals and Deferred Income

2,000

102,796

168,300

8.

Creditors: amounts falling due after more than one year

2026

2025

£

Grants Received

28,181

29,407

9.

Reserves

Revaluation

reserve

£

At 1 April 2025

and 31 March 2026

42,457