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Registered number: 04599356
BPA (Services) Limited
Unaudited Financial Statements
For The Year Ended 28 February 2025
BPA (Services) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
BPA (Services) Limited
Balance Sheet
As At 28 February 2025
Balance Sheet
Registered number: 04599356

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 5,011 |  | 5,664
|  |  | 5,011 |  | 5,664
CURRENT ASSETS
Debtors | 5 | 148,927 |  | 120,333 |
Cash at bank and in hand |  | 223,213 |  | 299,761 |
|  | 372,140 |  | 420,094 |
Creditors: Amounts Falling Due Within One Year | 6 | (107,877 ) |  | (123,531 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 264,263 |  | 296,563
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 269,274 |  | 302,227
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (430 ) |  | (593 )
NET ASSETS |  |  | 268,844 |  | 301,634
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | 267,844 |  | 300,634
SHAREHOLDERS' FUNDS |  |  | 268,844 |  | 301,634

For the year ending 28 February 2025 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 Darren Bedson Director | Mrs Victoria Milward Director
13 October 2025

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
BPA (Services) Limited
Notes to the Financial Statements
For The Year Ended 28 February 2025
Notes to the Financial Statements
1. General Information
BPA (Services) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04599356 . The registered office is Suite 1a Quantum House, 290 Leek Road, Stoke On Trent, Staffordshire, ST4 2BX.
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:

Leasehold | Not depreciated
Fixtures & Fittings | 15% Reduced balance
Computer Equipment | 33% Reduced balance

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 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 bases 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 directly in equity, in which case, the current and deferred tax is also 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 as follows:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 9 |  | 9
| 9 |  | 9

Page 2
Page 3
BPA (Services) Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £
Cost
As at 1 March 2024 | 3,290 | 2,507 | 7,049 | 12,846
As at 28 February 2025 | 3,290 | 2,507 | 7,049 | 12,846
Depreciation
As at 1 March 2024 | - | 1,782 | 5,400 | 7,182
Provided during the period | - | 109 | 544 | 653
As at 28 February 2025 | - | 1,891 | 5,944 | 7,835
Net Book Value
As at 28 February 2025 | 3,290 | 616 | 1,105 | 5,011
As at 1 March 2024 | 3,290 | 725 | 1,649 | 5,664

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 144,210 |  | 116,322
Prepayments and accrued income | 1,451 |  | 1,117
Other debtors | 1,411 |  | 1,411
Net wages | 1,855 |  | 1,483
| 148,927 |  | 120,333

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 6,435 |  | 7,426
Corporation tax | 13,164 |  | 29,946
Other taxes and social security | 5,362 |  | 3,731
VAT | 46,037 |  | 44,056
Other creditors | 9,825 |  | 8,863
Accruals and deferred income | 3,734 |  | 3,487
Directors' loan accounts | 2,021 |  | 3,645
Amounts owed to group undertakings | 21,299 |  | 22,377
| 107,877 |  | 123,531

7. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other Creditors | 7,473 |  | 7,980

Page 3
Page 4
BPA (Services) Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 2,116 |  | 1,127
| 2,116 |  | 1,127

10. Related Party Transactions
Dividends paid to parent company in the year were £76,426 (2024: £77,926).
Included within creditors due within one year is a balance of £21,299 (2024: £22,377) owing to parent company.
11. Ultimate Controlling Party
The company's parent undertaking is Milson Limited, a company incorporated in England & Wales. The ultimate controlling party is Mrs Victoria Milward.
Page 4