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REGISTERED NUMBER: 04546776 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

B P L Construction Limited

B P L Construction Limited (Registered number: 04546776)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


B P L Construction Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: W Rawcliffe
P Rawcliffe
Mrs J Rawcliffe





SECRETARY: W Rawcliffe





REGISTERED OFFICE: 28 Station Road
Maghull
L31 3DB





REGISTERED NUMBER: 04546776 (England and Wales)





ACCOUNTANTS: Ashford Rainham Limited
10-12 Upper Dicconson St
Wigan
Lancashire
WN1 2AD

B P L Construction Limited (Registered number: 04546776)

Balance Sheet
30 September 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 100,091 106,394

CURRENT ASSETS
Stocks 30,195 80,377
Debtors 5 395,477 412,660
Cash at bank 367,579 355,611
793,251 848,648
CREDITORS
Amounts falling due within one year 6 259,053 248,751
NET CURRENT ASSETS 534,198 599,897
TOTAL ASSETS LESS CURRENT
LIABILITIES

634,289

706,291

PROVISIONS FOR LIABILITIES 6,435 6,435
NET ASSETS 627,854 699,856

CAPITAL AND RESERVES
Called up share capital 101 101
Retained earnings 627,753 699,755
627,854 699,856

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

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

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 February 2025 and were signed on its behalf by:




Mrs J Rawcliffe - Director P Rawcliffe - Director




W Rawcliffe - Director


B P L Construction Limited (Registered number: 04546776)

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

1. STATUTORY INFORMATION

B P L Construction 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.

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.
Land and buildings - not provided
Plant and machinery etc - 25% on reducing balance and 15% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred trecognized recognised in the Income Statement, except to the extenrecognizedrelates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognized 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 recognized 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 recognized in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognized 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 9 ) .

B P L Construction Limited (Registered number: 04546776)

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

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 October 2023 80,650 151,105 231,755
Disposals - (94,482 ) (94,482 )
At 30 September 2024 80,650 56,623 137,273
DEPRECIATION
At 1 October 2023 - 125,361 125,361
Charge for year - 6,436 6,436
Eliminated on disposal - (94,615 ) (94,615 )
At 30 September 2024 - 37,182 37,182
NET BOOK VALUE
At 30 September 2024 80,650 19,441 100,091
At 30 September 2023 80,650 25,744 106,394

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 335,567 325,054
Other debtors 59,910 87,606
395,477 412,660

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 37,411 50,874
Taxation and social security 172,393 193,576
Other creditors 49,249 4,301
259,053 248,751

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2024 and 30 September 2023:

2024 2023
£    £   
P Rawcliffe
Balance outstanding at start of year 24,206 -
Amounts advanced 60,479 24,206
Amounts repaid (24,206 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 60,479 24,206

8. RELATED PARTY DISCLOSURES

During the year, total dividends of £195,000 (2023 - £198,280) were paid to the directors .