BPM Bathroom Supplies Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 8357744

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		72,279		73,224

			72,279		73,224
CURRENT ASSETS
Stocks	5	482,987		473,487
Debtors	6	55,391		116,389
Cash at bank and in hand		69,607		74,025

		607,985		663,901
Creditors: Amounts Falling Due Within One Year	7	(579,931 )		(601,418 )

NET CURRENT ASSETS (LIABILITIES)			28,054		62,483

TOTAL ASSETS LESS CURRENT LIABILITIES			100,333		135,707

Creditors: Amounts Falling Due After More Than One Year	8		(5,087 )		(14,087 )

NET ASSETS			95,246		121,620

CAPITAL AND RESERVES
Called up share capital	9		2		2
Share premium account			23,236		23,236
Profit and Loss Account			72,008		98,382

SHAREHOLDERS' FUNDS			95,246		121,620

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BPM Bathroom Supplies Limited

Balance Sheet (continued)

As At 31 March 2025

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.

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 Pawan Abrol

Director

23/12/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

BPM Bathroom Supplies Limited is a private company, limited by shares, incorporated in England & Wales, registered number 8357744 . The registered office is C/o APR Accountancy Services, Shan House, 80-86 North Street, Keighley, BD21 3AF.

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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

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. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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	No depreciation is provided on property improvements
Plant & Machinery	20% RB
Motor Vehicles	25% RB
Fixtures & Fittings	20% RB
Computer Equipment	33% RB

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

4Average number of employees, including directors, during the year was: 5 (2024: 5)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 April 2024	69,410	1,819	9,064	1,248

As at 31 March 2025	69,410	1,819	9,064	1,248

Depreciation
As at 1 April 2024	-	1,662	5,620	1,118
Provided during the period	-	31	861	26

As at 31 March 2025	-	1,693	6,481	1,144

Net Book Value
As at 31 March 2025	69,410	126	2,583	104

As at 1 April 2024	69,410	157	3,444	130

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BPM Bathroom Supplies Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025


	Computer Equipment	Total
	£	£
Cost
As at 1 April 2024	5,951	87,492

As at 31 March 2025	5,951	87,492

Depreciation
As at 1 April 2024	5,868	14,268
Provided during the period	27	945

As at 31 March 2025	5,895	15,213

Net Book Value
As at 31 March 2025	56	72,279

As at 1 April 2024	83	73,224

5. Stocks

	2025	2024
	£	£
Stock	482,987	473,487

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	42,987	110,175
Prepayments and accrued income	1,024	1,472
Other debtors	11,380	4,742

	55,391	116,389

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	132,715	122,407
Bank loans and overdrafts	10,000	10,000
Corporation tax	-	478
Other taxes and social security	36,448	31,485
Other creditors	16,401	25,289
Accruals and deferred income	2,992	28,875
Directors' loan accounts	381,375	382,884

	579,931	601,418

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	5,087	14,087

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BPM Bathroom Supplies Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

9. Share Capital

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

10. Ultimate Controlling Party

The company's ultimate controlling party is the directors by virtue of their ownership of 100% of the issued share capital in the company.

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