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BPLW LIMITED

Registered Number
07837733
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

BPLW LIMITED
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors

PRATT, Benjamin Peter Mark
WATSON, Lucy Katherine

Company Secretary

WATSON, Lucy Katherine

Registered Address

Units 23-24 Llambed Industrial Estate
Tregaron Road
Lampeter
SA48 8LT

Registered Number

07837733 (England and Wales)
BPLW LIMITED
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets32,4003,200
Tangible assets4166,617128,939
Investments5200200
169,217132,339
Current assets
Stocks6135,000135,000
Debtors123,332153,480
Cash at bank and on hand344,175342,344
602,507630,824
Creditors amounts falling due within one year7(314,266)(355,390)
Net current assets (liabilities)288,241275,434
Total assets less current liabilities457,458407,773
Provisions for liabilities8(28,752)(19,147)
Net assets428,706388,626
Capital and reserves
Called up share capital22
Profit and loss account428,704388,624
Shareholders' funds428,706388,626
The financial statements were approved and authorised for issue by the Board of Directors on 18 March 2025, and are signed on its behalf by:
PRATT, Benjamin Peter Mark
Director
Registered Company No. 07837733
BPLW LIMITED
Notes to the Financial Statements
for the year ended 31 December 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Going concern
These financial statements have been prepared on a going concern basis.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets including goodwill are initially recognised at cost and subsequently measured less accumulated amortisation and accumulated impairment losses. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year00
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 January 2417,46017,460
At 31 December 2417,46017,460
Amortisation and impairment
At 01 January 2414,26014,260
Charge for year800800
At 31 December 2415,06015,060
Net book value
At 31 December 242,4002,400
At 31 December 233,2003,200
4.Tangible fixed assets

Land & buildings

Plant & machinery

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 January 2430,635192,71685,39420,385329,130
Additions-41,11846,70872588,551
At 31 December 2430,635233,834132,10221,110417,681
Depreciation and impairment
At 01 January 24-110,76471,12318,304200,191
Charge for year-35,27814,0601,53550,873
At 31 December 24-146,04285,18319,839251,064
Net book value
At 31 December 2430,63587,79246,9191,271166,617
At 31 December 2330,63581,95214,2712,081128,939
5.Fixed asset investments

Other investments1

Total

££
Cost or valuation
At 01 January 24200200
At 31 December 24200200
Net book value
At 31 December 24200200
At 31 December 23200200

Notes

1Other investments other than loans
6.Stocks

2024

2023

££
Other stocks135,000135,000
Total135,000135,000
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables155,977198,210
Taxation and social security45,15643,001
Other creditors96,30595,515
Accrued liabilities and deferred income16,82818,664
Total314,266355,390
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)28,75219,147
Total28,75219,147
9.Related party transactions
As at the balance sheet date the company owed its directors £82,796 (2021: £75,136). No interest is charged and the amount is repayable in full on demand.