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Registered number: 04599356
BPA (Services) Limited
Directors' Report and
Unaudited Financial Statements
For The Year Ended 28 February 2023
Directors' Report and Unaudited Financial Statements
Contents
Page
Company Information 1
Directors' Report 2
Accountant's Report 3
Profit and Loss Account 4
Balance Sheet 5—6
Statement of Changes in Equity 7
Notes to the Financial Statements 8—10
Page 1
Company Information
Directors Mr Darren Bedson
Mrs Victoria Milward
Company Number 04599356
Registered Office Suite 1a Quantum House
290 Leek Road
Stoke On Trent
Staffordshire
ST4 2BX
Accountants Sempar Accountancy and Tax Limited
Unit 3, Riverside 2
Campbell Road
Stoke on Trent
Staffordshire
ST4 4RJ
Page 1
Page 2
Directors' Report
The directors present their report and the financial statements for the year ended 28 February 2023 .
Directors
The directors who held office during the year were as follows:
Mr Darren Bedson
Mrs Victoria Milward
Statement of Directors' Responsibilities
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mr Darren Bedson
Director
Mrs Victoria Milward
Director
15 November 2023
Page 2
Page 3
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of BPA (Services) Limited For The Year Ended 28 February 2023
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of BPA (Services) Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of BPA (Services) Limited , as a body, in accordance with the terms of our engagement letter dated 05 August 2019. Our work has been undertaken solely to prepare for your approval the accounts of BPA (Services) Limited and state those matters that we have agreed to state to the directors of BPA (Services) Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BPA (Services) Limited and its directors as a body for our work or for this report.
It is your duty to ensure that BPA (Services) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of BPA (Services) Limited . You consider that BPA (Services) Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of BPA (Services) Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
15 November 2023
Sempar Accountancy and Tax Limited
Unit 3, Riverside 2
Campbell Road
Stoke on Trent
Staffordshire
ST4 4RJ
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Page 4
Profit and Loss Account
2023 2022
Notes £ £
TURNOVER 452,382 362,780
GROSS PROFIT 452,382 362,780
Administrative expenses (295,876 ) (232,039 )
Other operating income - 2,292
OPERATING PROFIT 156,506 133,033
Other interest receivable and similar income 1,206 226
PROFIT BEFORE TAXATION 157,712 133,259
Tax on Profit (29,947 ) (25,436 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR 127,765 107,823
The notes on pages 8 to 10 form part of these financial statements.
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Page 5
Balance Sheet
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,187 6,017
6,187 6,017
CURRENT ASSETS
Debtors 5 119,786 79,346
Cash at bank and in hand 275,612 248,329
395,398 327,675
Creditors: Amounts Falling Due Within One Year 6 (113,503 ) (74,655 )
NET CURRENT ASSETS (LIABILITIES) 281,895 253,020
TOTAL ASSETS LESS CURRENT LIABILITIES 288,082 259,037
PROVISIONS FOR LIABILITIES
Deferred Taxation (724 ) (518 )
NET ASSETS 287,358 258,519
CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Profit and Loss Account 286,358 257,519
SHAREHOLDERS' FUNDS 287,358 258,519
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For the year ending 28 February 2023 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 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.
On behalf of the board
Mr Darren Bedson
Director
Mrs Victoria Milward
Director
15 November 2023
The notes on pages 8 to 10 form part of these financial statements.
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Page 7
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 March 2021 1,000 230,982 231,982
Profit for the year and total comprehensive income - 107,823 107,823
Dividends paid - (81,286) (81,286)
As at 28 February 2022 and 1 March 2022 1,000 257,519 258,519
Profit for the year and total comprehensive income - 127,765 127,765
Dividends paid - (98,926) (98,926)
As at 28 February 2023 1,000 286,358 287,358
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Page 8
Notes to the Financial Statements
1. General Information
BPA (Services) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04599356 . The registered office is Suite 1a Quantum House, 290 Leek Road, Stoke On Trent, Staffordshire, ST4 2BX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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 is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold Not depreciated
Fixtures & Fittings 15% Reduced balance
Computer Equipment 33% Reduced balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2023 2022
Office and administration 8 8
8 8
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4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 March 2022 3,290 2,507 5,299 11,096
Additions - - 1,333 1,333
As at 28 February 2023 3,290 2,507 6,632 12,429
Depreciation
As at 1 March 2022 - 1,504 3,575 5,079
Provided during the period - 150 1,013 1,163
As at 28 February 2023 - 1,654 4,588 6,242
Net Book Value
As at 28 February 2023 3,290 853 2,044 6,187
As at 1 March 2022 3,290 1,003 1,724 6,017
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 112,527 72,626
Prepayments and accrued income 2,274 3,527
Other debtors 3,611 2,346
Net wages 1,374 -
Amounts owed by group undertakings - 847
119,786 79,346
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 4,440 4,408
Corporation tax 29,724 25,392
Other taxes and social security 4,550 2,705
VAT 39,938 28,549
Other creditors 9,748 9,990
Accruals and deferred income 1,122 3,476
Directors' loan accounts 677 135
Amounts owed to group undertakings 23,304 -
113,503 74,655
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7. Secured Creditors
Of the creditors the following amounts are secured.
2023 2022
£ £
Other Creditors 8,376 8,766
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,000 1,000
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year 5,264 11,079
Later than one year and not later than five years 396 11,147
5,660 22,226
10. Directors Advances, Credits and Guarantees
Dividends paid to directors in the year were Nil (2022: £44,000).
11. Dividends
2023 2022
£ £
On equity shares:
Interim dividend paid 98,926 81,286
98,926 81,286
12. Related Party Transactions
Dividends paid to parent company in the year were £98,926 (2022: £27,926). 
Included within creditors due within one year is a balance of £23,304 (2022: £Nil) owing to parent company.
Included within debtors due within one year is a balance of £Nil (2022: £847) due from parent company. 
13. Ultimate Controlling Party
The company's parent undertaking is Milson Limited, a company incorporated in England & Wales. The ultimate controlling party is Mrs Victoria Milward.
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