Registered No. OC418779 (England and Wales)
BPO HOLDING LLP
Unaudited accounts
for the year ended 31 August 2024
BPO HOLDING LLP
LLP Information
for the year ended 31 August 2024
Designated members
Mizar Tech LTD
Registered Number
OC418779 (England and Wales)
Registered Office
61 Bridge Street
Kington
Herefordshire
HR5 3DJ
United Kingdom
BPO HOLDING LLP
Statement of financial position
as at 31 August 2024
Debtors
1,869,460
1,832,648
Cash at bank and in hand
2,034,897
1,926,378
Creditors: amounts falling due within one year
(222,750)
(172,558)
Net current assets
3,681,607
3,586,468
Net assets attributable to members
3,681,607
3,586,468
Members' capital classified as equity
100
100
Other reserves
3,681,507
3,586,368
Members' other interests
3,681,607
3,586,468
For the year ending 31 August 2024 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small LLPs.
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the members on 17 April 2025.
Olena Talalai
Designated member
Limited Liability Partnership Registration No. OC418779
BPO HOLDING LLP
Notes to the Accounts
for the year ended 31 August 2024
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.
The accounts are presented in £ sterling.
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 sale of goods and from the rendering of services. Turnover from the sale of goods
is recognised when the significant risks and rewards of ownership have transferred to the buyer. 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.
Members' capital is classified as debt and not equity if there is a contractual obligation for the LLP to repay the capital, even if that obligation is conditional.
Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members.
Profits are treated as being available for discretionary division only if the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Profits are otherwise automatically divided and included under Members' remuneration charged as an expense in the profit and loss account.
BPO HOLDING LLP is a limited liability partnership, incorporated in England and Wales, registration number OC418779. Its registered office is 61 Bridge Street, Kington, Herefordshire, HR5 3DJ, United Kingdom.
3
Creditors: amounts falling due within one year
2024
2023
Trade creditors
222,750
171,808
4
Average number of employees
During the year the average number of employees was 0 (2023: 0).