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REGISTERED NUMBER: 00848162 (England and Wales)










Unaudited Financial Statements

for the Year Ended 30 June 2024

for

BPC Investments Limited

BPC Investments Limited (Registered number: 00848162)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BPC Investments Limited

Company Information
for the Year Ended 30 June 2024







DIRECTORS: Mrs L V Yule
D Edwards
Dr S J Deakin





REGISTERED OFFICE: Military House
24 Castle Street
Chester
Cheshire
CH1 2DS





REGISTERED NUMBER: 00848162 (England and Wales)





ACCOUNTANTS: Haines Watts
Military House
24 Castle Street
Chester
Cheshire
CH1 2DS

BPC Investments Limited (Registered number: 00848162)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £   
FIXED ASSETS
Tangible assets 4 856 1,126
Investment property 5 650,000 750,000
650,856 751,126

CURRENT ASSETS
Debtors 6 29,548 33,429
Cash at bank 2,953 32,028
32,501 65,457
CREDITORS
Amounts falling due within one year 7 (35,762 ) (57,501 )
NET CURRENT (LIABILITIES)/ASSETS (3,261 ) 7,956
TOTAL ASSETS LESS CURRENT
LIABILITIES

647,595

759,082

CREDITORS
Amounts falling due after more than one
year

8

(3,228

)

(6,209

)
NET ASSETS 644,367 752,873

CAPITAL AND RESERVES
Called up share capital 5,000 5,000
Revaluation reserve 9 449,996 549,996
Other distributable reserves 9 10,300 10,300
Retained earnings 9 179,071 187,577
SHAREHOLDERS' FUNDS 644,367 752,873

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 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.

BPC Investments Limited (Registered number: 00848162)

Balance Sheet - continued
30 June 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 March 2025 and were signed on its behalf by:





D Edwards - Director


BPC Investments Limited (Registered number: 00848162)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

BPC Investments Limited 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 as modified by the revaluation of certain assets.

The financial statements are presented in sterling which is the functional currency of the company, rounded to the nearest £1.

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

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 etc - 10% on cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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

Current 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

BPC Investments Limited (Registered number: 00848162)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2023
and 30 June 2024 26,748
DEPRECIATION
At 1 July 2023 25,622
Charge for year 270
At 30 June 2024 25,892
NET BOOK VALUE
At 30 June 2024 856
At 30 June 2023 1,126

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 July 2023 750,000
Revaluations (100,000 )
At 30 June 2024 650,000
NET BOOK VALUE
At 30 June 2024 650,000
At 30 June 2023 750,000

Fair value at 30 June 2024 is represented by:
£   
Valuation in 2014 407,387
Valuation in 2015 39,465
Valuation in 2018 107,200
Valuation in 2024 (100,000 )
Cost 195,948
650,000

If investment property had not been revalued it would have been included at the following historical cost:

30.6.24 30.6.23
£    £   
Cost 195,948 195,948

Investment property was valued on an open market basis basis on 30 June 2024 by the directors of the company .

BPC Investments Limited (Registered number: 00848162)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 9,072 9,072
Other debtors 20,476 24,357
29,548 33,429

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans and overdrafts 2,980 2,980
Taxation and social security (885 ) 4,496
Other creditors 33,667 50,025
35,762 57,501

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.6.24 30.6.23
£    £   
Bank loans 3,228 6,209

9. RESERVES
Other
Retained Revaluation distributable
earnings reserve reserves Totals
£    £    £    £   

At 1 July 2023 187,577 549,996 10,300 747,873
Deficit for the year (8,506 ) (8,506 )
Property revaluation - (100,000 ) - (100,000 )
At 30 June 2024 179,071 449,996 10,300 639,367