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REGISTERED NUMBER: 13781722 (England and Wales)















BPS SERVICES ( KENT ) LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023






BPS SERVICES ( KENT ) LTD (REGISTERED NUMBER: 13781722)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BPS SERVICES ( KENT ) LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTORS: S J Holden
L Friend





REGISTERED OFFICE: 424 Margate Road
Westwood
Ramsgate
Kent
CT12 6SJ





REGISTERED NUMBER: 13781722 (England and Wales)





ACCOUNTANTS: Spurling Cannon
Chartered Certified Accountants
424 Margate Road
Westwood
Ramsgate
Kent
CT12 6SJ

BPS SERVICES ( KENT ) LTD (REGISTERED NUMBER: 13781722)

BALANCE SHEET
30 NOVEMBER 2023

2023 2022
Notes £    £   
FIXED ASSETS
Intangible assets 4 28,000 31,500
Tangible assets 5 1,455 1,591
29,455 33,091

CURRENT ASSETS
Debtors 6 38,471 13,750
Cash at bank 10,213 7,130
48,684 20,880
CREDITORS
Amounts falling due within one year 7 (80,414 ) (61,720 )
NET CURRENT LIABILITIES (31,730 ) (40,840 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(2,275

)

(7,749

)

CREDITORS
Amounts falling due after more than one
year

8

(32,161

)

(38,722

)
NET LIABILITIES (34,436 ) (46,471 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (34,536 ) (46,571 )
(34,436 ) (46,471 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

BPS SERVICES ( KENT ) LTD (REGISTERED NUMBER: 13781722)

BALANCE SHEET - continued
30 NOVEMBER 2023


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 April 2024 and were signed on its behalf by:




S J Holden - Director



L Friend - Director


BPS SERVICES ( KENT ) LTD (REGISTERED NUMBER: 13781722)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1. STATUTORY INFORMATION

BPS Services ( Kent ) Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

BPS SERVICES ( KENT ) LTD (REGISTERED NUMBER: 13781722)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

4. INTANGIBLE FIXED ASSETS
Patents
and
licences
£   
COST
At 1 December 2022
and 30 November 2023 35,000
AMORTISATION
At 1 December 2022 3,500
Amortisation for year 3,500
At 30 November 2023 7,000
NET BOOK VALUE
At 30 November 2023 28,000
At 30 November 2022 31,500

5. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 December 2022 2,000 117 2,117
Additions 170 179 349
At 30 November 2023 2,170 296 2,466
DEPRECIATION
At 1 December 2022 497 29 526
Charge for year 418 67 485
At 30 November 2023 915 96 1,011
NET BOOK VALUE
At 30 November 2023 1,255 200 1,455
At 30 November 2022 1,503 88 1,591

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 35,589 11,595
Baypoint Sports CIC 386 -
Directors' current accounts 2,496 -
VAT - 2,155
38,471 13,750

BPS SERVICES ( KENT ) LTD (REGISTERED NUMBER: 13781722)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 9,551 9,551
Trade creditors 20,402 10,605
VAT 10,080 -
BPS Management (Kent) Ltd 38,768 39,230
Directors' current accounts - 209
Accrued expenses 1,613 2,125
80,414 61,720

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans - 1-2 years 9,551 9,551
Bank loans - 2-5 years 22,610 29,171
32,161 38,722

9. GOING CONCERN

These accounts have been prepared on going concern basis, on the understanding the directors and shareholder continue to financially support the company.