Company Registration No. SC408135 (Scotland)
BJMCA Ltd
Unaudited accounts
for the year ended 31 March 2026
BJMCA Ltd
Unaudited accounts
Contents
BJMCA Ltd
Company Information
for the year ended 31 March 2026
Directors
Maurice Logie
Linda Logie
Company Number
SC408135 (Scotland)
Registered Office
117 Cadzow Street
Hamilton
Lanarkshire
ML3 6JA
Scotland
Accountants
Peter Hall Finance & Accounting Solutions
131 Garvock Hill
Dunfermline
Fife
KY11 4JU
BJMCA Ltd
Statement of financial position
as at 31 March 2026
Intangible assets
12,000
16,000
Cash at bank and in hand
9
16,016
Creditors: amounts falling due within one year
(136,360)
(30,382)
Net current assets
64,866
117,774
Total assets less current liabilities
76,866
133,774
Creditors: amounts falling due after more than one year
(64,897)
(53,769)
Profit and loss account
11,969
80,005
Shareholders' funds
11,969
80,005
For the year ending 31 March 2026 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 2 September 2026 and were signed on its behalf by
Maurice Logie
Director
Company Registration No. SC408135
BJMCA Ltd
Notes to the Accounts
for the year ended 31 March 2026
BJMCA Ltd is a private company, limited by shares, registered in Scotland, registration number SC408135. The registered office is 117 Cadzow Street, Hamilton, Lanarkshire, ML3 6JA, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention.
The directors have reviewed financial forecasts and cash flow projections for a period of at least 12 months from the date of approval of the financial statements. The company benefits from contracted income through its Bluebird Care franchise operations. The directors are satisfied that adequate resources will be available and accordingly continue to adopt the going concern basis.
Revenue is recognised as homecare services are delivered. Income from local authority contracts and private customers is recognised based on hours of care provided at agreed hourly rates. Accrued income represents care delivered but not yet invoiced at the reporting date.
Directors' remuneration was £5,000 (2025: £nil). No dividends were paid to the directors during the year.
Goodwill represents the cost of purchasing the Bluebird Care franchise rights. Goodwill is amortised on a straight-line basis over its estimated useful economic life of 5 years, reflecting the expected period of economic benefit.
Wages, salaries, holiday pay, pension contributions and employer’s NIC are recognised as expenses in the period in which employees render services.
Financial assets and liabilities are recognised at amortised cost. Trade and other receivables are stated at recoverable value. Bank loans are measured at amortised cost.
BJMCA Ltd
Notes to the Accounts
for the year ended 31 March 2026
4
Intangible fixed assets
Goodwill
Goodwill is amortised on a straight-line basis over its estimated useful economic life of five years.
Amounts falling due within one year
Accrued income and prepayments
80,184
-
6
Investments held as current assets
2026
2025
Unlisted investments
-
132,140
7
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
98,868
-
Taxes and social security
37,492
30,382
8
Creditors: amounts falling due after more than one year
2026
2025
Loans from directors
33,863
12,234
9
Transactions with related parties
At 31 March 2026, £103,922 was due to the company from Logie Enterprises Ltd, a company connected to the directors. The balance is unsecured, interest-free and repayable on demand.
BJMCA Ltd
Notes to the Accounts
for the year ended 31 March 2026
10
Average number of employees
During the year the average number of employees was 77 (2025: 81).