BPMD LTD


Director	Mr A M Kapur


Registered Address	30 Penny Brookes Street
	London
	E15 1GP


Registered Number	11816703 (England and Wales)

Statement of Financial Position
31 December 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Investments	4		1		-
			1		-
Current assets
Debtors	5	1,791,575		1,792,809
Cash at bank and on hand		175		164
		1,791,750		1,792,973
Creditors amounts falling due within one year	6	(1,752,142)		(1,747,340)
Net current assets (liabilities)			39,608		45,633
Total assets less current liabilities			39,609		45,633
Creditors amounts falling due after one year	7		(39,800)		(46,153)
Net assets			(191)		(520)
Capital and reserves
Called up share capital			1		1
Profit and loss account			(192)		(521)
Shareholders' funds			(191)		(520)

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 30 September 2025, and are signed on its behalf by:

Mr A M Kapur
Director
Registered Company No. 11816703

BPMD LTD

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Turnover policy
	Rent receivable is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

	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.

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.

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Cash and cash equivalents
	Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.

Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

	Trade and other creditors
	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.

	Related parties
	The company has taken advantage of an exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

2.	Average number of employees


		2024		2023
	Average number of employees during the year	0		0

3.	Investment property

4.	Fixed asset investments

	Investments in groups¹	Total
	£	£
Cost or valuation
Additions	1	1
At 31 December 24	1	1
Net book value
At 31 December 24	1	1
At 31 December 23	-	-

	Notes
	¹Investments in group undertakings and participating interests

5.	Debtors: amounts due within one year

	2024	2023
	£	£
Trade debtors / trade receivables	1,791,575	1,792,809
Total	1,791,575	1,792,809

6.	Creditors: amounts due within one year

	2024	2023
	£	£
Trade creditors / trade payables	1,752,142	1,747,340
Total	1,752,142	1,747,340

7.	Creditors: amounts due after one year

	2024	2023
	£	£
Bank borrowings and overdrafts	39,800	46,153
Total	39,800	46,153

8.	Related party transactions
	As on 31st Dec 2024, Following balances of Related Parties Exist. At the balance sheet, the company was owed £118,955 by companies under mutual control. BPMD Ltd owes £101 to Mr. A M Kapur (2023: Nil) , Director, The amounts were interest free and repayable on demand.