2 false false false false false false false false false false true false false false false false false No description of principal activity 2024-07-01 Sage Accounts Production Advanced 2024 - FRS102_2024 242 43 199 xbrli:pure xbrli:shares iso4217:GBP 02715554 2024-07-01 2025-06-30 02715554 2025-06-30 02715554 2024-06-30 02715554 2023-07-01 2024-06-30 02715554 2024-06-30 02715554 2023-06-30 02715554 bus:OrdinaryShareClass1 2024-07-01 2025-06-30 02715554 bus:Director1 2024-07-01 2025-06-30 02715554 core:WithinOneYear 2025-06-30 02715554 core:WithinOneYear 2024-06-30 02715554 core:ShareCapital 2025-06-30 02715554 core:ShareCapital 2024-06-30 02715554 core:RetainedEarningsAccumulatedLosses 2025-06-30 02715554 core:RetainedEarningsAccumulatedLosses 2024-06-30 02715554 core:DeferredTaxation 2024-07-01 2025-06-30 02715554 core:AcceleratedTaxDepreciationDeferredTax 2025-06-30 02715554 core:AcceleratedTaxDepreciationDeferredTax 2024-06-30 02715554 core:DeferredTaxation 2024-06-30 02715554 core:DeferredTaxation 2025-06-30 02715554 bus:SmallEntities 2024-07-01 2025-06-30 02715554 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 02715554 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 02715554 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 02715554 bus:FullAccounts 2024-07-01 2025-06-30 02715554 bus:OrdinaryShareClass1 2025-06-30 02715554 bus:OrdinaryShareClass1 2024-06-30
COMPANY REGISTRATION NUMBER: 02715554
BPH DATA LIMITED
Filleted Unaudited Financial Statements
For the year ended
30 June 2025
BPH DATA LIMITED
Financial Statements
Year ended 30 June 2025
Contents
Pages
Statement of financial position
1 to 2
Notes to the financial statements
3 to 5
BPH DATA LIMITED
Statement of Financial Position
30 June 2025
2025
2024
Note
£
£
£
Current assets
Cash at bank and in hand
560,068
608,991
Creditors: amounts falling due within one year
5
( 4,083)
( 3,904)
---------
---------
Net current assets
555,985
605,087
---------
---------
Total assets less current liabilities
555,985
605,087
Provisions
Taxation including deferred tax
6
199
242
---------
---------
Net assets
556,184
605,329
---------
---------
Capital and reserves
Called up share capital
8
1,500
1,500
Profit and loss account
554,684
603,829
---------
---------
Shareholders funds
556,184
605,329
---------
---------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
BPH DATA LIMITED
Statement of Financial Position (continued)
30 June 2025
These financial statements were approved by the board of directors and authorised for issue on 15 July 2025 , and are signed on behalf of the board by:
Mr Andrew Pearce
Director
Company registration number: 02715554
BPH DATA LIMITED
Notes to the Financial Statements
Year ended 30 June 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 6 Maple Grove Business Centre, Lawrence Road, Hounslow, Middlesex, TW4 6DR.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in UK sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.
Trade receivables
Trade receivables do not carry any interest and are stated at their original invoice value as reduced by appropriate allowances for estimated irrecoverable amounts.
Trade payables
Trade payables do not carry any interest and are stated at their original invoice value.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax. When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period. When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income. In this case, tax is recognised in other comprehensive income. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
5. Creditors: amounts falling due within one year
2025
2024
£
£
Social security and other taxes
2,596
2,871
Other creditors
1,487
1,033
-------
-------
4,083
3,904
-------
-------
6. Provisions
Deferred tax (note 7)
£
At 1 July 2024
( 242)
Charge against provision
43
----
At 30 June 2025
( 199)
----
7. Deferred tax
The deferred tax included in the statement of financial position is as follows:
2025
2024
£
£
Included in provisions (note 6)
( 199)
( 242)
----
----
The deferred tax account consists of the tax effect of timing differences in respect of:
2025
2024
£
£
Accelerated capital allowances
( 199)
( 242)
----
----
8. Called up share capital
Issued, called up and fully paid
2025
2024
No.
£
No.
£
Ordinary shares of £ 1 each
1,500
1,500
1,500
1,500
-------
-------
-------
-------