Registration number: 10595454

BME Group Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

BME Group Limited

Company Information

Directors

Ahmed Elgohary Olga Elgohary

Registered office

86-90 Paul Street London EC2A 4NE

Accountants

Carbon Accountancy Limited Chartered Accountants 80-83 Long Lane London EC1A 9ET

BME Group Limited

(Registration number: 10595454)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	586	1,321
Current assets
Debtors	6	177,072	229,705
Cash at bank and in hand		30	31
		177,102	229,736
Creditors: Amounts falling due within one year	7	(266,079)	(250,833)
Net current liabilities		(88,977)	(21,097)
Total assets less current liabilities		(88,391)	(19,776)
Creditors: Amounts falling due after more than one year	7	-	(22,500)
Net liabilities		(88,391)	(42,276)
Capital and reserves
Called up share capital	8	30	30
Retained earnings		(88,421)	(42,306)
Shareholders' deficit		(88,391)	(42,276)

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 16 October 2026 and signed on its behalf by:
 

......................................... Olga Elgohary Director

BME Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
86-90 Paul Street
London
EC2A 4NE

These financial statements were authorised for issue by the Board on 16 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

BME Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

2	Accounting policies (continued)

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and equipment	25% straight line

Intangible assets

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured
at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the
acquisition date where it is probable that the expected future economic benefits that are attributable to the
asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises
from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their estimated useful lives, as follows:

Asset class	Amortisation method and rate
Patents & licences	Over five years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

BME Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

2	Accounting policies (continued)

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

BME Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

4	Intangible assets

	Other intangible assets  £	Total £
Cost or valuation
At 1 September 2024	5,000	5,000
At 31 August 2025	5,000	5,000
Amortisation
At 1 September 2024	5,000	5,000
At 31 August 2025	5,000	5,000
Carrying amount
At 31 August 2025	-	-

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 September 2024	2,939	2,939
At 31 August 2025	2,939	2,939
Depreciation
At 1 September 2024	1,618	1,618
Charge for the year	735	735
At 31 August 2025	2,353	2,353
Carrying amount
At 31 August 2025	586	586
At 31 August 2024	1,321	1,321

BME Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

6

Debtors

Current	Note	2025 £	2024 £
Trade debtors		4,814	109,714
Amounts owed by related parties	10	40,190	37,261
Prepayments		108	109
Other debtors		131,960	82,621
		177,072	229,705

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	9,840	11,030
Trade creditors		36,275	34,497
Taxation and social security		54,722	48,940
Accruals and deferred income		53,359	57,159
Other creditors		111,883	99,207
		266,079	250,833

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	-	22,500

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary A of £1 each	15	15	15	15
Ordinary B of £1 each	15	15	15	15
	30	30	30	30

BME Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

9	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	-	22,500

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	9,167	11,030
Bank overdrafts	673	-
	9,840	11,030

10	Related party transactions

The company has taken advantage of the exception available under FRS 102 from the requirement to disclose transactions entered into between two or more members of the group to which it belongs as all subsidiaries are wholly owned by the parent undertaking Versahold Limited.

Transactions with directors

2025	At 1 September 2024 £	Advances to director £	Repayments by director £	At 31 August 2025 £
Interest free loan repayable on demand	-	10,881	(1,852)	9,029

Transactions with other related parties

Included within other debtors is an interest-free loan of £107,491 due from BME Global for Conferences and Exhibitions JSC, a company resident in the Republic of Egypt and in which a director has an interest. The loan is repayable on demand.

11	Parent and ultimate parent undertaking

The company's immediate parent is Versahold Limited, incorporated in England.