BUILDING MANAGEMENT LONDON LTD

Registered number

11718322

Filleted Accounts

31 December 2025

M Jaffer & Co

Chartered Certified Accountants

Devonshire House

582 Honeypot Lane

Stanmore

London

HA7 1JS

BUILDING MANAGEMENT LONDON LTD
Registered number:		11718322
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Current assets
Debtors	3	12,869			14,729
Cash at bank		5,002			793
		17,871			15,522

Creditors: amounts falling due within one year	4	(17,697)			(15,396)

Net current assets			174			126

Net assets			174			126

Capital and reserves
Called up share capital			100			100
Profit and loss account			74			26

Shareholder's funds			174			126

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



….......................
Julien Pitras
Director
Approved by the board on 24 September 2026

BUILDING MANAGEMENT LONDON LTD
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the commission received or receivable and net of discounts. Turnover includes revenue earned from the rendering of services.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					1		1


3	Debtors					2025		2024
£							£

	Other debtors					12,869		14,729


4	Creditors: amounts falling due within one year					2025		2024
£							£

	Taxation and social security costs					12,753		9,697
	Other creditors					4,944		5,699
						17,697		15,396


5	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Julien Pitras
	Interest rate attached to the loan is 2.5% and repayable after year ended	14,729				(1,860)		12,869

		14,729		-		(1,860)		12,869


6	Other information

	BUILDING MANAGEMENT LONDON LTD is a private company limited by shares and incorporated in England. Its registered office is:

	Devonshire House
	582 Honeypot Lane
	Stanmore
	England
	HA7 1JS