Abbreviated Company Accounts - BME HOLDINGS LIMITED
Abbreviated Company Accounts - BME HOLDINGS LIMITED
Registered Number SC350377
BME HOLDINGS LIMITED
Abbreviated Accounts
30 September 2014
BME HOLDINGS LIMITED Registered Number SC350377
Abbreviated Balance Sheet as at 30 September 2014
Notes | 2014 | 2013 | |
---|---|---|---|
£ | £ | ||
Fixed assets | |||
Tangible assets | 2 |
|
|
Investments | 3 |
|
|
|
|||
Current assets | |||
Debtors |
|
|
|
Cash at bank and in hand |
|
|
|
|
|
||
Creditors: amounts falling due within one year |
( |
( |
|
Net current assets (liabilities) |
|
|
|
Total assets less current liabilities |
|
|
|
Total net assets (liabilities) |
|
|
|
Capital and reserves | |||
Called up share capital | 4 |
|
|
Profit and loss account |
|
|
|
Shareholders' funds |
|
|
For the year ending 30 September 2014 the company was entitled to exemption 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 directors acknowledge 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.
Approved by the Board on
And signed on their behalf by:
BME HOLDINGS LIMITED Registered Number SC350377
Notes to the Abbreviated Accounts for the period ended 30 September 2014
1Accounting Policies
Basis of measurement and preparation of accounts
Turnover policy
Tangible assets depreciation policy
Plant and machinery - 25% straight line
Valuation information and policy
the balance sheet date where transactions or events have occurred at that date that will result in an
obligation to pay more, or a right to pay less or to receive more, tax, with the following exceptions:
Provision is made for tax on gains arising from the revaluation (and similar fair value adjustments) of
fixed assets, and gains on disposal of fixed assets that have been rolled over into replacement assets, only to the extent that, at the balance sheet date, there is a binding agreement to dispose of the assets concerned. However, no provision is made where, on the basis of all available evidence at the balance sheet date, it is more likely than not that the taxable gain will be rolled over into replacement assets and charged to tax only where the replacement assets are sold;
Provision is made for deferred tax that would arise on remittance of the retained earnings of overseas subsidiaries, associates and joint ventures only to the extent that, at the balance sheet date, dividends have been accrued as receivable;
Deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted.
Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the
periods in which timing differences reverse, based on tax rates and laws enacted or substantively
enacted at the balance sheet date.
Other accounting policies
The company is entitled to the exemption under Section 398 of the Companies Act 2006 from the
obligation to prepare group accounts.
£ | |
---|---|
Cost | |
At 1 October 2013 |
|
Additions |
|
Disposals |
|
Revaluations |
|
Transfers |
|
At 30 September 2014 |
|
Depreciation | |
At 1 October 2013 |
|
Charge for the year |
|
On disposals |
|
At 30 September 2014 |
|
Net book values | |
At 30 September 2014 | 354 |
At 30 September 2013 | 2,482 |
3Fixed assets Investments
Holdings of 20% or more
The company holds 20% or more of the share capital of the following companies:
Subsidiary undertaking
BME UK Ltd Scotland Specialist cleaning services Ordinary 100%
Global Supply Services Ltd Scotland Dormant Ordinary 70%
E-Learning Training Safety Ltd Scotland E-learning solutions and training Ordinary 51%
Scotoil Offshore Services Ltd Scotland Specialist cleaning services Ordinary 50%
5Transactions with directors
Name of director receiving advance or credit: | ||
---|---|---|
Description of the transaction: | ||
Balance at 1 October 2013: | ||
Advances or credits made: | £ |
|
Advances or credits repaid: | ||
Balance at 30 September 2014: | £ |