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Registered number: 12553072
Bpo Consultancy Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
Sempar Accountancy and Tax Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12553072
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 20 150
Tangible Assets 5 15,817 10,642
15,837 10,792
CURRENT ASSETS
Debtors 6 2,091 4,589
Cash at bank and in hand 3,179 9,138
5,270 13,727
Creditors: Amounts Falling Due Within One Year 7 (17,781 ) (13,178 )
NET CURRENT ASSETS (LIABILITIES) (12,511 ) 549
TOTAL ASSETS LESS CURRENT LIABILITIES 3,326 11,341
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,005 ) (1,657 )
NET ASSETS 321 9,684
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 320 9,683
SHAREHOLDERS' FUNDS 321 9,684
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For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Mrs Heather Dring
Director
23 December 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Bpo Consultancy Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12553072 . The registered office is Rose Cottage Steeraway, Limekiln Lane, Wellington, TF1 2JU.
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.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are website costs. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. 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:
Plant & Machinery 25% reducing balance
Motor Vehicles 20% reducing balance
Fixtures & Fittings 20% reducing balance
Computer Equipment 3 Years straight line
2.5. 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: 1 (2024: 1)
1 1
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4. Intangible Assets
Other
£
Cost
As at 1 May 2024 650
As at 30 April 2025 650
Amortisation
As at 1 May 2024 500
Provided during the period 130
As at 30 April 2025 630
Net Book Value
As at 30 April 2025 20
As at 1 May 2024 150
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 May 2024 2,800 10,900 846 1,790 16,336
Additions - 17,500 - 538 18,038
Disposals - (10,900 ) - - (10,900 )
As at 30 April 2025 2,800 17,500 846 2,328 23,474
Depreciation
As at 1 May 2024 1,225 2,180 499 1,790 5,694
Provided during the period 394 3,500 70 179 4,143
Disposals - (2,180 ) - - (2,180 )
As at 30 April 2025 1,619 3,500 569 1,969 7,657
Net Book Value
As at 30 April 2025 1,181 14,000 277 359 15,817
As at 1 May 2024 1,575 8,720 347 - 10,642
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 2,091 4,589
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 124 -
Corporation tax 249 3,055
VAT 3,003 1,831
Accruals and deferred income 666 660
Director's loan account 13,739 7,632
17,781 13,178
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
9. Directors Advances, Credits and Guarantees
Total dividends paid to directors £14,000 (2024 - £16,000)
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