1 February 2025 false No description of principal activity Taxfiler 2024.6 SC794052business:PrivateLimitedCompanyLtd2025-02-012026-01-31 SC7940522025-01-31 SC7940522025-02-012026-01-31 SC794052business:AuditExempt-NoAccountantsReport2025-02-012026-01-31 SC794052business:FilletedAccounts2025-02-012026-01-31 SC7940522026-01-31 SC794052business:Director12025-02-012026-01-31 SC794052business:CompanySecretary12025-02-012026-01-31 SC794052business:RegisteredOffice2025-02-012026-01-31 SC7940522025-01-31 SC794052core:WithinOneYear2026-01-31 SC794052core:WithinOneYear2025-01-31 SC794052core:ShareCapitalcore:PreviouslyStatedAmount2026-01-31 SC794052core:ShareCapitalcore:PreviouslyStatedAmount2025-01-31 SC794052core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-01-31 SC794052core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-01-31 SC794052core:PreviouslyStatedAmount2026-01-31 SC794052core:PreviouslyStatedAmount2025-01-31 SC794052business:SmallEntities2025-02-012026-01-31 SC794052countries:Scotland2025-02-012026-01-31 SC794052core:PlantMachinery2025-02-012026-01-31 SC794052core:PlantMachinery2025-01-31 SC794052core:PlantMachinery2026-01-31 SC7940522024-01-042025-01-31 iso4217:GBP xbrli:pure
Company Registration No. SC794052 (Scotland)
BM CONSTRUCTION SERVICES LTD Unaudited accounts for the year ended 31 January 2026
BM CONSTRUCTION SERVICES LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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BM CONSTRUCTION SERVICES LTD Company Information for the year ended 31 January 2026
Director
Bruce Mair
Secretary
Stephanie Anne Mair
Company Number
SC794052 (Scotland)
Registered Office
43 KING ROBERT'S WAY BRIDGE OF DON ABERDEEN AB23 8FB SCOTLAND
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BM CONSTRUCTION SERVICES LTD Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
398 
632 
Current assets
Debtors
5
13,800 
15,180 
Cash at bank and in hand
50,583 
42,596 
64,383 
57,776 
Creditors: amounts falling due within one year
6
(35,819)
(40,048)
Net current assets
28,564 
17,728 
Net assets
28,962 
18,360 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
28,961 
18,359 
Shareholders' funds
28,962 
18,360 
For the year ending 31 January 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 director acknowledges his 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 and authorised for issue on 28 October 2026 and were signed on its behalf by
Bruce Mair Director Company Registration No. SC794052
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BM CONSTRUCTION SERVICES LTD Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
BM CONSTRUCTION SERVICES LTD is a private company, limited by shares, registered in Scotland, registration number SC794052. The registered office is 43 KING ROBERT'S WAY, BRIDGE OF DON, ABERDEEN, AB23 8FB, 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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33.34%
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 February 2025
710 
At 31 January 2026
710 
Depreciation
At 1 February 2025
78 
Charge for the year
234 
At 31 January 2026
312 
Net book value
At 31 January 2026
398 
At 31 January 2025
632 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
13,800 
15,180 
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BM CONSTRUCTION SERVICES LTD Notes to the Accounts for the year ended 31 January 2026
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
7,067 
7,590 
Trade creditors
270 
1,256 
Taxes and social security
28,317 
24,147 
Other creditors
- 
3,769 
Loans from directors
165 
3,286 
35,819 
40,048 
7
Average number of employees
During the year the average number of employees was 2 (2025: 2).
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