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# BCP WESTERN INTERNATIONAL LIMITED

## Company Registration Number:
15922275 (England and Wales)

## Unaudited statutory accounts for the year ended 31 August 2025

## Period of accounts

## Start date: 28 August 2024

## End date: 31 August 2025

# BCP WESTERN INTERNATIONAL LIMITED

## Contents of the Financial Statements

for the Period Ended 31 August 2025

Balance sheet |
Additional notes |
Balance sheet notes |

# BCP WESTERN INTERNATIONAL LIMITED

## Balance sheet

As at 31 August 2025

| Notes | 2025
--- | --- | ---
|  | £
Current assets
Stocks: | 3 | 63,884 |
Debtors: | 4 | 49,049 |
Cash at bank and in hand: |  | 39,128 |
Total current assets: |  | 152,061
Net current assets (liabilities): |  | 152,061
Total assets less current liabilities: |  | 152,061
Creditors: amounts falling due after more than one year: | 5 | ( 59,880 ) |
Total net assets (liabilities): |  | 92,181
Capital and reserves
Called up share capital: |  | 1 |
Profit and loss account: |  | 92,180 |
Total Shareholders' funds: |  | 92,181

The notes form part of these financial statements

# BCP WESTERN INTERNATIONAL LIMITED

## Balance sheet statements

For the year ending 31 August 2025 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 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 directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 10 October 2025
and signed on behalf of the board by:

Name: Bhargav Chowdary PUSULURI
Status: Director

The notes form part of these financial statements

# BCP WESTERN INTERNATIONAL LIMITED

## Notes to the Financial Statements

for the Period Ended 31 August 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover is measured at the fair value of the consideration receivable, net of discounts and VAT. Revenue from consultancy services is recognised when the service is delivered.

  Other accounting policies

  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. 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 year 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. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bascs used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or direetly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

# BCP WESTERN INTERNATIONAL LIMITED

## Notes to the Financial Statements

for the Period Ended 31 August 2025

- ## 2. Employees

  | 2025
  --- | ---
  Average number of employees during the period | 2 |

# BCP WESTERN INTERNATIONAL LIMITED

## Notes to the Financial Statements

for the Period Ended 31 August 2025

## 3. Stocks

| 2025
--- | ---
| £
Stocks | 63,884 |
Total | 63,884

# BCP WESTERN INTERNATIONAL LIMITED

## Notes to the Financial Statements

for the Period Ended 31 August 2025

## 4. Debtors

| 2025
--- | ---
| £
Trade debtors | 49,049 |
Total | 49,049

# BCP WESTERN INTERNATIONAL LIMITED

## Notes to the Financial Statements

for the Period Ended 31 August 2025

## 5. Creditors: amounts falling due after more than one year note

| 2025
--- | ---
| £
Other creditors | 59,880 |
Total | 59,880