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Company Registration No. 06516573 (England and Wales)
BPM (ARCHITECTURAL SERVICES) LIMITED Unaudited accounts for the year ended 31 March 2024
BPM (ARCHITECTURAL SERVICES) LIMITED Unaudited accounts Contents
Page
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BPM (ARCHITECTURAL SERVICES) LIMITED Company Information for the year ended 31 March 2024
Director
James Boys
Company Number
06516573 (England and Wales)
Registered Office
33 STONELEIGH AVENUE BRIGHTON SUSSEX BN1 8NP
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BPM (ARCHITECTURAL SERVICES) LIMITED Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,136 
1,886 
Current assets
Inventories
10,000 
10,000 
Debtors
12,056 
12,796 
Cash at bank and in hand
6,303 
22,648 
28,359 
45,444 
Creditors: amounts falling due within one year
(23,016)
(29,784)
Net current assets
5,343 
15,660 
Total assets less current liabilities
6,479 
17,546 
Creditors: amounts falling due after more than one year
(6,465)
(17,248)
Net assets
14 
298 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
13 
297 
Shareholders' funds
14 
298 
For the year ending 31 March 2024 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 13 August 2024 and were signed on its behalf by
James Boys Director Company Registration No. 06516573
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BPM (ARCHITECTURAL SERVICES) LIMITED Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
BPM (ARCHITECTURAL SERVICES) LIMITED is a private company, limited by shares, registered in England and Wales, registration number 06516573. The registered office is 33 STONELEIGH AVENUE, BRIGHTON, SUSSEX, BN1 8NP.
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.
Revenue
Revenue, described as turnover represents the value of services, net of VAT and discounts, provided to customers during the year.
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
25% per annum straight line
Stocks and work in progress
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost is determined on a first in, first out basis. Net realisable value is based on estimated selling price, less any further costs of realisation.
Government grants
Government grants are recognised under the accrual model meaning that grants relating to revenue shall be recognised in income, on a systematic basis over the periods in which the entity recognises the related costs for which the grant is intended to compensate.
Financial instruments
Financial instruments are classified by the directors as basic or advanced following the conditions in FRS 102 Section 11. Basic financial instruments are recognised at amortised cost using the effective interest method.
Goodwill
Goodwill is amortised on a straight line basis over its estimated useful economic life of 10 years.
Pension costs
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the profit and loss account in the period to which they relate.
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BPM (ARCHITECTURAL SERVICES) LIMITED Notes to the Accounts for the year ended 31 March 2024
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2023
10,000 
At 31 March 2024
10,000 
Amortisation
At 1 April 2023
10,000 
At 31 March 2024
10,000 
Net book value
At 31 March 2024
- 
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 April 2023
4,100 
At 31 March 2024
4,100 
Depreciation
At 1 April 2023
2,214 
Charge for the year
750 
At 31 March 2024
2,964 
Net book value
At 31 March 2024
1,136 
At 31 March 2023
1,886 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,727 
2,002 
Other debtors
10,329 
10,794 
12,056 
12,796 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
19,275 
19,301 
Trade creditors
116 
1,138 
Taxes and social security
20,250 
18,199 
Other creditors
1,082 
1,475 
Loans from directors
(17,707)
(10,329)
23,016 
29,784 
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BPM (ARCHITECTURAL SERVICES) LIMITED Notes to the Accounts for the year ended 31 March 2024
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
6,465 
17,248 
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
James Boys
Overdrawn directors loan
10,329 
57,343 
49,965 
17,707 
10,329 
57,343 
49,965 
17,707 
The related party transaction relates to an overdrawn directors loan balance. The company has charged interest on this loan.
10
Average number of employees
During the year the average number of employees was 1 (2023: 2).
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