01 December 2023 28 February 2025 No principle activity is included 14458843 2023-12-01 14458843 2025-02-28 14458843 2023-12-01 2025-02-28 14458843 2023-11-30 14458843 2022-12-01 2023-11-30 14458843 uk-core:WithinOneYear 2025-02-28 14458843 uk-core:WithinOneYear 2023-11-30 14458843 uk-core:AfterOneYear 2025-02-28 14458843 uk-core:AfterOneYear 2023-11-30 14458843 uk-core:ShareCapital 2025-02-28 14458843 uk-core:ShareCapital 2023-11-30 14458843 uk-core:OtherReservesSubtotal 2025-02-28 14458843 uk-core:OtherReservesSubtotal 2023-11-30 14458843 uk-core:RetainedEarningsAccumulatedLosses 2025-02-28 14458843 uk-core:RetainedEarningsAccumulatedLosses 2023-11-30 14458843 uk-curr:PoundSterling 2023-12-01 2025-02-28 14458843 uk-core:Non-currentFinancialInstruments uk-core:AdditionsToInvestments 2025-02-28 14458843 uk-core:Non-currentFinancialInstruments uk-core:CostValuation 2025-02-28 14458843 uk-core:Non-currentFinancialInstruments uk-core:ProvisionsForImpairmentInvestments 2025-02-28 14458843 uk-core:Non-currentFinancialInstruments 2025-02-28 14458843 uk-core:WithinOneYear 2023-12-01 2025-02-28 14458843 uk-core:BetweenOneTwoYears 2025-02-28 14458843 uk-core:BetweenOneTwoYears 2023-11-30 14458843 uk-core:BetweenTwoFiveYears 2025-02-28 14458843 uk-core:BetweenTwoFiveYears 2023-11-30 14458843 uk-bus:FRS102 2023-12-01 2025-02-28 14458843 uk-bus:FullAccounts 2023-12-01 2025-02-28 14458843 uk-bus:AuditExempt-NoAccountantsReport 2023-12-01 2025-02-28 14458843 uk-bus:PrivateLimitedCompanyLtd 2023-12-01 2025-02-28 iso4217:GBP xbrli:pure
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
  BPAH CONSULTANCY LIMITED
   
   
   
  UNAUDITED FINANCIAL STATEMENTS
   
   
  FOR THE PERIOD ENDED 28 FEBRUARY 2025
   
   
   
   
   
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
  BPAH CONSULTANCY LIMITED
  Company registered number: 14458843
  ABRIDGED STATEMENT OF FINANCIAL POSITION AT 28 February 2025
           
    Note 2025 2023
      £ £ £
  FIXED ASSETS
  Investments held as fixed assets   1,193,138 -
  CURRENT ASSETS    
  Debtors 4 1,000 -
  Cash at bank and in hand   - 100
      1,000 100
  CREDITORS: Amounts falling due within one year 5 334,565 -
  NET CURRENT (LIABILITIES)/ASSETS   (333,565) 100
  TOTAL ASSETS LESS CURRENT LIABILITIES   859,573 100
           
  CREDITORS: Amounts falling due after more than one year 6 (657,122) -
  NET ASSETS   £202,451 £100
       
  CAPITAL AND RESERVES
  Called up share capital   1,025 100
  Other reserves   146,225 -
  Retained earnings   55,201 -
  SHAREHOLDERS' FUNDS   £202,451 £100
       
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  BPAH CONSULTANCY LIMITED
  Company registered number: 14458843
  ABRIDGED STATEMENT OF FINANCIAL POSITION AT 28 February 2025 (CONT.)
           
       
       
  In approving these financial statements as directors of the company we hereby confirm the following:
       
  For the period in question the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
       
  The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with section 476 of the Companies Act 2006.
       
  The directors acknowledge their responsibilities for: 1) ensuring that the company keeps proper accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and 2) preparing financial statements that give a true and fair view of the state of affairs of the company at at the end of each financial year and of its profit or loss for the 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 the financial statements, so far as they are applicable to the company.
 
 
       
  These financial statements have been prepared in accordance with the provisions of the Companies Act 2006 relating to small companies
       
  All the members have consented to the preparation of an abridged Statement of Financial Position for the period ended 28 February 2025 in accordance with Section 444 (2A) of the Companies Act 2006
       
  In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered
  The financial statements were approved and authorised for issue by the board of directors on 19 August 2025
 
  Signed on behalf of the board of directors
 
 
       
  Paul Antoniades, Director
       
       
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  BPAH CONSULTANCY LIMITED
  NOTES TO THE ACCOUNTS
  FOR THE PERIOD ENDED 28 FEBRUARY 2025
       
 
1. SIGNIFICANT ACCOUNTING POLICIES
       
1a. Basis of accounting
         
  These financial statements have been prepared in accordance with the provisions of Section 1A of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
  The financial statements have been prepared under the historical cost convention. The presentation currency is £ sterling.
         
1b. Revenue recognition
         
  Income is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
         
1c. Taxation
         
         
  Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
         
1d. Inventories
         
  Stocks are stated at the lower of cost and net realisable value. Cost includes all costs incurred in bringing each product to its present location and condition.
         
         
1e. Basic Financial Liabilities
         
  Basic financial liabilities are classified according to the substance of the contractual arrangement entered into. Bank loans, creditors and loans from fellow group companies are classified as debt and recognised at transaction price.
         
         
1f. Consolidation
         
  The company is a parent company subject to the small companies regime. The company and its subsidiary comprise a small group. The company is therefore not required to and has chosen not to prepare group accounts.
         
       
       
2. DIRECTORS AND EMPLOYEES
       
  The average weekly number of employees during the period were as follows:
    2025 2023
    No. No.
  Persons employed, including directors 3 2
    3 2
   
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  BPAH CONSULTANCY LIMITED
  NOTES TO THE ACCOUNTS (CONT.)
  FOR THE PERIOD ENDED 28 FEBRUARY 2025
       
3. FIXED ASSETS
    Investment Total
       
       
    £ £
  Cost or valuation
  Additions 1,193,138 1,193,138
  At 28 February 2025 1,193,138 1,193,138
   
  Provision for depreciation,
  amortisation and impairment
  At 28 February 2025 - -
   
  Net Book Value
       
  At 28 February 2025 1,193,138 1,193,138
   
       
       
4. DEBTORS :AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2023
    £ £
  Other debtors 1,000 -
    £1,000 £-
   
       
       
5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
    2025 2023
    £ £
  Debenture loans 83,565 -
  Amounts owed to group undertakings 20,514 -
  Other creditors 230,486 -
    £334,565 £-
   
  The debenture loan is secured by a composite guarantee over all assets of the holding company and its subsidiaries.
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  BPAH CONSULTANCY LIMITED
  NOTES TO THE ACCOUNTS (CONT.)
  FOR THE PERIOD ENDED 28 FEBRUARY 2025
       
       
6. CREDITORS: AMOUNTS FALLING DUE AFTER ONE YEAR
    2025 2023
    £ £
  Other loans 431,435 -
  Other creditors 225,687 -
    £657,122 £-
   
       
  Analysis of borrowings:
       
  Due within five years:
  within 1 year
  other 83,565 -
  within 1-2 years
  other 92,319 -
  within 2-5 years
  other 339,116 -
    £515,000 £-
   
       
7. COMPANY INFORMATION
       
  The company is registered in England and its registered number is 14458843.The company is a private company limited by shares. Its registered office is 74 St George's Road, Bolton, Lancashire, BL1 2DD.
       
       
       
       
8. RELATED PARTY TRANSACTIONS
       
       
  BPAH Consultancy Limited is the immediate and ultimate parent undertaking of wholly owned subsidiary N & L Associates Limited, company number 13286886, which in turn has one wholly owned subsidiary, Corporate Power Limited, company number 07680546. Paul Antoniades is the ultimate controlling party of all these companies. The registered office of the subsidiary companies is Abacus House, 68a North Street, Romford, RM1 1DA.
       
       
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