1 September 2023 false No description of principal activity Taxfiler 2024.6 OC418779business:LimitedLiabilityPartnershipLLP2023-09-012024-08-31 OC4187792023-08-31 OC4187792023-09-012024-08-31 OC418779business:AuditExempt-NoAccountantsReport2023-09-012024-08-31 OC418779business:FilletedAccounts2023-09-012024-08-31 OC4187792024-08-31 OC418779business:PartnerLLP12023-09-012024-08-31 OC418779business:PartnerLLP22023-09-012024-08-31 OC418779business:RegisteredOffice2023-09-012024-08-31 OC4187792023-08-31 OC418779core:WithinOneYear2024-08-31 OC418779core:WithinOneYear2023-08-31 OC418779core:ShareCapital2024-08-31 OC418779core:ShareCapital2023-08-31 OC418779core:RetainedEarningsAccumulatedLosses2024-08-31 OC418779core:RetainedEarningsAccumulatedLosses2023-08-31 OC418779business:SmallEntities2023-09-012024-08-31 OC418779countries:EnglandWales2023-09-012024-08-31 OC4187792022-09-012023-08-31 iso4217:GBP xbrli:pure
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
Olena Talalai
Registered Number
OC418779 (England and Wales)
Registered Office
61 Bridge Street Kington Herefordshire HR5 3DJ United Kingdom
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BPO HOLDING LLP Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Current assets
Debtors
1,869,460 
1,832,648 
Cash at bank and in hand
2,034,897 
1,926,378 
3,904,357 
3,759,026 
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 
Represented by:
Members' other interests
Members' capital classified as equity
100 
100 
Other reserves
3,681,507 
3,586,368 
3,681,607 
3,586,468 
3,681,607 
3,586,468 
Total members' interests
Members' other interests
3,681,607 
3,586,468 
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
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BPO HOLDING LLP Notes to the Accounts for the year ended 31 August 2024
1
Accounting policies
Basis of preparation
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.
Presentation currency
The accounts are presented in £ sterling.
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 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
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
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.
Division of profits
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.
2
Statutory information
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 
Other creditors
- 
750 
222,750 
172,558 
4
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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