ACCOUNTS - Final Accounts

Creditors: Amounts falling due within one year

Registered number: 11726798

BMS EUROPE LIMITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

BMS EUROPE LIMITED

REGISTERED NUMBER: 11726798

BALANCE SHEET

AS AT 31 OCTOBER 2025

	31 October	31 October	31 March	31 March
	2025	2025	2025	2025
Note	£	£	£	£


Current assets
Cash at bank and in hand		80		-
		80		-
Creditors: amounts falling due within one year	4	(6,523,053)		(6,520,937)
Net current liabilities			(6,522,973)		(6,520,937)
Total assets less current liabilities			(6,522,973)		(6,520,937)

Net liabilities			(6,522,973)		(6,520,937)

Capital and reserves
Called up share capital	1	1
Profit and loss account	(6,522,974)	(6,520,938)
	(6,522,973)	(6,520,937)

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 23 October 2026.

Mrs M Payne

Director

The notes on pages 2 to 4 form part of these financial statements.

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BMS EUROPE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

1.	General information

BMS Europe Limited ("the Company") is a Company limited by shares, incorporated in England and Wales. Its registered office is Leytonstone House, 3 Hanbury Drive, Leytonstone, London, E11 1GA.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Change in financial reporting year end

During the period, the Company changed its financial reporting year end date from 31 March to 31
October to align with its ultimate parent undertaking’s financial reporting period following a group
restructure. As a result, the current financial period covers 7 months. The comparative figures, which
cover a 12 month period, are therefore not directly comparable.

2.3

Going concern

As part of the going concern review, the directors have followed the guidelines published by the
Financial Reporting Council entitled "Guidance on the Going Concern Basis of Accounting and
Reporting on Solvency and Liquidity Risks 2025". The directors have a reasonable expectation that
the Company has adequate resources to continue in operational existence for the foreseeable
future. On this basis, the directors consider that the going concern basis of accounting remains
appropriate.

2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

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BMS EUROPE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

2.Accounting policies (continued)

2.6

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit or loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Employees

The average monthly number of employees, including the director, during the period was 1 (31 March 2025 - 1).

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BMS EUROPE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

Amounts owed to group undertakings	5,333,049	5,189,515
Other creditors	1,183,004	1,326,422
Accruals and deferred income	7,000	5,000
	6,523,053	6,520,937

Allotted, called up and fully paid

1 (31 March 2025 - 1) Ordinary share of £1.00	1	1

6.	Related party transactions
	The Company has taken the exemption available under FRS 102 Section 33 'Related Party Transactions,' not to disclose intra-group information.

7.	Controlling party

The ultimate parent Company is LMP Group Limited. The Company is included in the consolidated accounts prepared by the LMP Group Limited and copies of those accounts can be obtained from the registered office.

8.	Auditor's information

The auditor's report on the financial statements for the Period ended 31 October 2025 was unqualified.

The audit report was signed on 23 October 2026 by Andrew Barnes (Senior statutory auditor) on behalf of Barnes Roffe Audit Limited.

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