REGISTERED NUMBER: 03197088

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

BPM Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr J L Davies

SECRETARY:

Mr A E Davies

REGISTERED OFFICE:

Peel House

108-114 Lawrence Road

Wavertree

Liverpool

L15 0EQ

REGISTERED NUMBER:

03197088

ACCOUNTANTS:

Wormald & Partners

Chartered Accountants (ICAEW)

Brunel House

11 The Promenade

Clifton Down

Bristol

BS8 3NG

FIXED ASSETS

Tangible assets

4

8,453

3,786

CURRENT ASSETS

Debtors

5

43,975

181,939

Cash at bank

309,673

266,552

353,648

448,491

CREDITORS

Amounts falling due within one year

6

359,210

450,035

NET CURRENT LIABILITIES

(5,562

)

(1,544

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,891

2,242

CAPITAL AND RESERVES

Called up share capital

7

2

2

Retained earnings

8

2,889

2,240

SHAREHOLDERS' FUNDS

2,891

2,242

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 November 2025 and were signed by:

Mr J L Davies - Director

1.	STATUTORY INFORMATION

BPM Services Limited is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures & equipment

-

25% on reducing balance basis

Motor vehicles

-

25% on reducing balance basis

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Motor

& equipment

vehicles

Totals

£

£

£

COST

At 1 April 2024

3,077

15,234

18,311

Additions

-

10,380

10,380

Disposals

(973

)

(15,234

)

(16,207

)

At 31 March 2025

2,104

10,380

12,484

DEPRECIATION

At 1 April 2024

1,972

12,553

14,525

Charge for year

223

2,595

2,818

Eliminated on disposal

(759

)

(12,553

)

(13,312

)

At 31 March 2025

1,436

2,595

4,031

NET BOOK VALUE

At 31 March 2025

668

7,785

8,453

At 31 March 2024

1,105

2,681

3,786

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

43,500

-

Other debtors

475

181,939

43,975

181,939

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

4,957

11

Other creditors

351,859

448,854

Accrued expenses

2,394

1,170

359,210

450,035

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2

8.

RESERVES

Retained

earnings

£

At 1 April 2024

2,240

Profit for the year

649

At 31 March 2025

2,889