B. P. Engineering Co. (Wirral) Limited 31/03/2025 iXBRL

Company registration number: 01031290

B. P. Engineering Co. (Wirral) Limited

Unaudited filleted financial statements

31 March 2025

B. P. Engineering Co. (Wirral) Limited

Contents

Directors and other information

Accountant's report

Statement of financial position

Notes to the financial statements

B. P. Engineering Co. (Wirral) Limited

Directors and other information


	Directors	A J Brierley
		J Brierley


	Secretary	A J Brierley


	Company number	01031290


	Registered office	5 Carr Lane
		Carr Lane Industrial Estate
		Hoylake
		Wirral
		CH47 4AY


	Business address	5 Carr Lane
		Carr Lane Industrial Estate
		Hoylake
		Wirral
		CH47 4AY


	Accountant	Hailwood & Co.
		392-394 Hoylake Road
		Moreton
		Wirral
		CH46 6DF

B. P. Engineering Co. (Wirral) Limited

Chartered accountant's report to the board of directors on the preparation of the

unaudited statutory financial statements of B. P. Engineering Co. (Wirral) Limited

Year ended 31 March 2025

As described on the Statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 31 March 2025, as set out on pages 3 to 7.

You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.

Hailwood & Co.

Chartered Accountants

392-394 Hoylake Road

Moreton

Wirral

CH46 6DF

17 December 2025

B. P. Engineering Co. (Wirral) Limited

Statement of financial position

31 March 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	35,950		37,602
		_______		_______
			35,950		37,602

Current assets
Stocks		7,900		6,000
Debtors	6	1,342		2,848
Cash at bank and in hand		1		1
		_______		_______
		9,243		8,849
Creditors: amounts falling due
within one year	7	( 229,401)		( 227,034)
		_______		_______
Net current liabilities			( 220,158)		( 218,185)
			_______		_______
Total assets less current liabilities			( 184,208)		( 180,583)

Creditors: amounts falling due
after more than one year	8		( 795)		( 3,927)
			_______		_______
Net liabilities			( 185,003)		( 184,510)
			_______		_______

Capital and reserves
Called up share capital			1,000		1,000
Revaluation reserve			34,788		36,053
Profit and loss account			( 220,791)		( 221,563)
			_______		_______
Shareholders deficit			( 185,003)		( 184,510)
			_______		_______

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 17 December 2025 , and are signed on behalf of the board by:

A J Brierley

Director

Company registration number: 01031290

B. P. Engineering Co. (Wirral) Limited

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is 5 Carr Lane, Carr Lane Industrial Estate, Hoylake, Wirral, CH47 4AY.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Freehold property	-	2 %	straight line
Plant and machinery	-	25 %	reducing balance
Fittings fixtures and equipment	-	20 %	reducing balance
Motor vehicles	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tangible assets

	Freehold property	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£	£
Cost
At 1 April 2024 and 31 March 2025	63,288	81,091	8,175	12,722	165,276
	_______	_______	_______	_______	_______
Depreciation
At 1 April 2024	27,234	81,063	8,156	11,221	127,674
Charge for the year	1,266	7	4	375	1,652
	_______	_______	_______	_______	_______
At 31 March 2025	28,500	81,070	8,160	11,596	129,326
	_______	_______	_______	_______	_______
Carrying amount
At 31 March 2025	34,788	21	15	1,126	35,950
	_______	_______	_______	_______	_______
At 31 March 2024	36,054	28	19	1,501	37,602
	_______	_______	_______	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	1,342	2,848
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	8,449	15,009
Trade creditors	19,966	40,274
Social security and other taxes	25,271	12,634
Other creditors	175,715	159,117
	_______	_______
	229,401	227,034
	_______	_______

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	795	3,927
	_______	_______

9. Controlling party

The company is controlled by the directors whose names are shown on the directors report.

10. Directors' advances, credits and guarantees

All movements on directors' advances, credits and guarantees, were as would be expected under normal market conditions, not material in terms of risk or benefits arising and would therefore not influence the users of these accounts when assessing the financial position of the company.