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Registered number: 12824663
BPMES Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Andrew Herring & Co
Chartered Certified Accountants
40 Clarence Road
Chesterfield
S40 1LQ
BPMES Ltd
Contents
Contents

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

Page 1
BPMES Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 12824663

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,275 |  | 659
|  |  | 2,275 |  | 659
CURRENT ASSETS
Debtors | 5 | 8,933 |  | 8,921 |
Cash at bank and in hand |  | 755 |  | 3,093 |
|  | 9,688 |  | 12,014 |
Creditors: Amounts Falling Due Within One Year | 6 | (11,895 ) |  | (12,671 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (2,207 ) |  | (657 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 68 |  | 2
NET ASSETS |  |  | 68 |  | 2
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Profit and Loss Account |  |  | 66 |  | -
SHAREHOLDERS' FUNDS |  |  | 68 |  | 2

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 T P Bellis Director
30/09/2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
BPMES Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
BPMES Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12824663 . The registered office is 1 Roy Kilner Road, Wombwell, Barnsley, South Yorkshire , S73 8DY.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:

Computer Equipment | Over 5 years

2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax is recognised in profit or loss for the year, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case current tax is recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 September 2024 | 1,098
Additions | 2,295
As at 31 August 2025 | 3,393
Depreciation
As at 1 September 2024 | 439
Provided during the period | 679
As at 31 August 2025 | 1,118

...CONTINUED
Page 2
Page 3
BPMES Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025

Net Book Value
As at 31 August 2025 | 2,275
As at 1 September 2024 | 659

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 8,933 |  | 8,921

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 600 |  | -
Other creditors | 3,196 |  | 1,857
Taxation and social security | 8,099 |  | 10,814
| 11,895 |  | 12,671

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 September 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 August 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Thomas Bellis | 7,198 | 9,355 | (14,000 ) | - | 2,553

The above loan is unsecured, interest free and repayable on demand.
Page 3