HISTO BMS LTD


Director	Luiz Fernando Possignolo


Registered Address	Flat 48, Alford Court
	Shepherdess Walk
	London
	N1 7JW


Registered Number	14317604 (England and Wales)

Balance Sheet as at
31 August 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		787		-
			787		-
Current assets
Cash at bank and on hand		43,785		37,831
		43,785		37,831
Creditors amounts falling due within one year	4	(14,387)		(10,969)
Net current assets (liabilities)			29,398		26,862
Total assets less current liabilities			30,185		26,862
Net assets			30,185		26,862
Capital and reserves
Called up share capital			1		1
Profit and loss account			30,184		26,861
Shareholders' funds			30,185		26,862

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 2 November 2026, and are signed on its behalf by:

Luiz Fernando Possignolo
Director
Registered Company No. 14317604

HISTO BMS LTD

Notes to the Financial Statements
for the year ended 31 August 2026

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 policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the the rendering of services. Turnover 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 policy

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

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Office Equipment	4

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
Additions	879	879
At 31 August 26	879	879
Depreciation and impairment
Charge for year	92	92
At 31 August 26	92	92
Net book value
At 31 August 26	787	787
At 31 August 25	-	-

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Taxation and social security	13,299	10,969
Accrued liabilities and deferred income	1,088	-
Total	14,387	10,969