BPL Business Media Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 02559329

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		6,693		4,435

			6,693		4,435
CURRENT ASSETS
Stocks	5	120,142		260,140
Debtors	6	206,232		309,771
Cash at bank and in hand		855,088		501,328

		1,181,462		1,071,239
Creditors: Amounts Falling Due Within One Year	7	(1,032,296 )		(916,417 )

NET CURRENT ASSETS (LIABILITIES)			149,166		154,822

TOTAL ASSETS LESS CURRENT LIABILITIES			155,859		159,257

Creditors: Amounts Falling Due After More Than One Year	8		(5,596 )		(16,303 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(963 )		(963 )

NET ASSETS			149,300		141,991

CAPITAL AND RESERVES
Called up share capital	9		130,560		130,560
Share premium account			29,890		29,890
Profit and Loss Account			(11,150 )		(18,459 )

SHAREHOLDERS' FUNDS			149,300		141,991

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BPL Business Media Limited

Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Christopher Boeree

Director

09/09/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

BPL Business Media Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02559329 . The registered office is Grenville Court, Britwell Road, Burnham, Buckinghamshire, SL1 8DF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	over the remaining life of the lease
Plant & Machinery	25% straight line
Fixtures & Fittings	25% straight line
Computer Equipment	25% straight line

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2024	2023
Office and administration	1	1
Sales, marketing and distribution	10	11
Research	1	1

	12	13

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BPL Business Media Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 January 2024	61,510
Additions	5,940

As at 31 December 2024	67,450

Depreciation
As at 1 January 2024	57,075
Provided during the period	3,682

As at 31 December 2024	60,757

Net Book Value
As at 31 December 2024	6,693

As at 1 January 2024	4,435

5. Stocks

	2024	2023
	£	£
Work in progress	120,142	260,140

6. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	184,523	128,756
Prepayments and accrued income	10,079	1,031
Other debtors (Debtors < 1 year)	2,912	54,847
Corporation tax recoverable assets	-	2,912
VAT	8,718	113,949
Directors' loan accounts	-	8,962
Amounts owed by group undertakings	-	(686 )

	206,232	309,771

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	210,147	714,207
Bank loans and overdrafts	12,000	12,000
Other taxes and social security	20,978	103,473
Other creditors	4,442	(6,136 )
Accruals and deferred income	721,626	99,770
Amounts owed to group undertakings	63,103	(6,897 )

	1,032,296	916,417

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BPL Business Media Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

8. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Bank loans	5,596	16,303

9. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	130,560	130,560

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2024
	£	£	£	£	£
Mr Michael O'Brien	8,961	-	8,961	-	-

The above loan is unsecured, interest free and repayable on demand.

11. Related Party Transactions

During the year IT Europa Media and Intelligence Ltd, a company under the common control of the directors was charged £205,144 (2023: £179,458) for services.

At the year end £94,312 (2023: £15,284) was due to IT Europa Media and Intelligence Ltd.

BPL Business Media Group Limited, the companies holding company, owed £31,113 to BPL Business Media Limited (2023: £39,305)

12. Ultimate Controlling Party

The company's immediate and ultimate parent undertaking is BPL Business Media Group Limited. BPL Business Media Group Limited was incorporated in England and Wales. The ultimate controlling party is C Boeree who controls a majority of the shares of BPL Business Media Group Limited.

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