Business Motivation Seminars (Holdings) Limited


Director	SHELBOURNE, Malcolm


Company Secretary	SHELBOURNE, Christine Mary


Registered Address	2a The Quadrant
	Epsom
	KT17 4RH


Registered Number	04538192 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	31 Dec 2025		30 Jun 2025
		£	£	£	£
Fixed assets
Investments	3		1,250		1,250
			1,250		1,250
Current assets
Debtors	4	3,437,430		3,093,347
Current asset investments		70,000		70,000
Cash at bank and on hand		179,186		170,541
		3,686,616		3,333,888
Creditors amounts falling due within one year	5	(137,163)		(154,271)
Net current assets (liabilities)			3,549,453		3,179,617
Total assets less current liabilities			3,550,703		3,180,867
Net assets			3,550,703		3,180,867
Capital and reserves
Called up share capital			1,000		1,000
Profit and loss account			3,549,703		3,179,867
Shareholders' funds			3,550,703		3,180,867

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 29 July 2026, and are signed on its behalf by:

SHELBOURNE, Malcolm
Director
Registered Company No. 04538192

Business Motivation Seminars (Holdings) Limited

Notes to the Financial Statements
for the period ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from rendering of services
	Revenue 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2025		2025
	Average number of employees during the year	2		2

3.	Fixed asset investments

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 July 25	1,250	1,250
At 31 December 25	1,250	1,250
Net book value
At 31 December 25	1,250	1,250
At 30 June 25	1,250	1,250

	Notes
	¹Investments in group undertakings and participating interests

4.	Debtors: amounts due within one year

	2025	2025
	£	£
Amounts owed by group undertakings	3,437,430	3,093,347
Total	3,437,430	3,093,347

5.	Creditors: amounts due within one year

	2025	2025
	£	£
Taxation and social security	1,009	430
Other creditors	136,154	153,841
Total	137,163	154,271

6.	Controlling party
	The controlling party is Mr M Shelbourne, by virtue of his majority shareholding in the company.

7.	Change in reporting period and impact on comparability
	During the period, the company changed its accounting reference date from 30 June to 31 December. Consequently, these financial statements have been prepared for the six-month period ended 31 December 2025, whereas the comparative financial statements cover the twelve-month period ended 30 June 2025. Accordingly, the current period's results and cash flows are not directly comparable with those of the previous financial year.

Change in reporting period and impact on comparability

During the period, the company changed its accounting reference date from 30 June to 31 December. Consequently, these financial statements have been prepared for the six-month period ended 31 December 2025, whereas the comparative financial statements cover the twelve-month period ended 30 June 2025. Accordingly, the current period's results and cash flows are not directly comparable with those of the previous financial year.