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REGISTERED NUMBER: 12090308 (England and Wales)















Financial Statements for the Period 1 August 2023 to 31 December 2024

for

BPM Performance Ltd

BPM Performance Ltd (Registered number: 12090308)






Contents of the Financial Statements
for the Period 1 August 2023 to 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BPM Performance Ltd

Company Information
for the Period 1 August 2023 to 31 December 2024







DIRECTORS: B McNeill
Mrs R McNeill





REGISTERED OFFICE: Richmond House
Lawnswood Business Park
Redvers Close
Leeds
West Yorkshire
LS16 6QY





REGISTERED NUMBER: 12090308 (England and Wales)





ACCOUNTANTS: Richard Smedley Limited
Chartered Accountants & Registered Auditors
Richmond House
Lawnswood Business Park
Redvers Close
Leeds
West Yorkshire
LS16 6QY

BPM Performance Ltd (Registered number: 12090308)

Balance Sheet
31 December 2024

31.12.24 31.7.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 3,951 3,951
Tangible assets 5 367 874
4,318 4,825

CURRENT ASSETS
Debtors 6 194,339 169,564
Cash at bank 172,386 187,503
366,725 357,067
CREDITORS
Amounts falling due within one year 7 149,777 47,035
NET CURRENT ASSETS 216,948 310,032
TOTAL ASSETS LESS CURRENT
LIABILITIES

221,266

314,857

PROVISIONS FOR LIABILITIES 1,079 1,206
NET ASSETS 220,187 313,651

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 220,186 313,650
220,187 313,651

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 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.

BPM Performance Ltd (Registered number: 12090308)

Balance Sheet - continued
31 December 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 2 May 2025 and were signed on its behalf by:





B McNeill - Director


BPM Performance Ltd (Registered number: 12090308)

Notes to the Financial Statements
for the Period 1 August 2023 to 31 December 2024

1. STATUTORY INFORMATION

BPM Performance 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on cost
Computer equipment - 33% on cost

Financial instruments
Basic financial instruments are recognised at amortised costs. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

Taxation
Taxation for the period comprises current and deferred 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 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 period 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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

BPM Performance Ltd (Registered number: 12090308)

Notes to the Financial Statements - continued
for the Period 1 August 2023 to 31 December 2024

2. ACCOUNTING POLICIES - continued

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2023 - NIL ) .

4. INTANGIBLE FIXED ASSETS
Computer
software
£   
COST
At 1 August 2023
and 31 December 2024 3,951
NET BOOK VALUE
At 31 December 2024 3,951
At 31 July 2023 3,951

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 August 2023 - 2,165 2,165
Additions 285 - 285
At 31 December 2024 285 2,165 2,450
DEPRECIATION
At 1 August 2023 - 1,291 1,291
Charge for period 71 721 792
At 31 December 2024 71 2,012 2,083
NET BOOK VALUE
At 31 December 2024 214 153 367
At 31 July 2023 - 874 874

BPM Performance Ltd (Registered number: 12090308)

Notes to the Financial Statements - continued
for the Period 1 August 2023 to 31 December 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.7.23
£    £   
Trade debtors 157,552 -
Other debtors 36,787 169,564
194,339 169,564

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.7.23
£    £   
Trade creditors 359 -
Taxation and social security 6,573 44,986
Other creditors 142,845 2,049
149,777 47,035

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 31 December 2024 and the year ended 31 July 2023:

31.12.24 31.7.23
£    £   
B McNeill and Mrs R McNeill
Balance outstanding at start of period (886 ) 66,410
Amounts advanced 180,648 243,220
Amounts repaid (144,475 ) (310,516 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 35,287 (886 )

This is repayable on demand.