BP MANAGEMENT CONSULTANCY LTD


Director	ROMI, Sayed


Registered Address	158 Itc Northdown Road
	Cliftonville
	Margate
	CT9 2QN


Registered Number	12967039 (England and Wales)

Balance Sheet as at
31 October 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		157		10,176
			157		10,176
Current assets
Debtors	4	1,881,300		1,889,200
Cash at bank and on hand		7		7
		1,881,307		1,889,207
Creditors amounts falling due within one year	5	(593,090)		(597,778)
Net current assets (liabilities)			1,288,217		1,291,429
Total assets less current liabilities			1,288,374		1,301,605
Net assets			1,288,374		1,301,605
Capital and reserves
Called up share capital			1		1
Profit and loss account			1,288,373		1,301,604
Shareholders' funds			1,288,374		1,301,605

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 31 December 2025, and are signed on its behalf by:

ROMI, Sayed
Director
Registered Company No. 12967039

BP MANAGEMENT CONSULTANCY LTD

Notes to the Financial Statements
for the year ended 31 October 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

	Financial instruments
	A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment.

Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. 

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Vehicles	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 November 24	39,451	624	40,075
At 31 October 25	39,451	624	40,075
Depreciation and impairment
At 01 November 24	29,587	312	29,899
Charge for year	9,864	155	10,019
At 31 October 25	39,451	467	39,918
Net book value
At 31 October 25	-	157	157
At 31 October 24	9,864	312	10,176

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Amounts owed by associates and joint ventures / participating interests	1,654,200	1,744,600
Other debtors	227,100	144,600
Total	1,881,300	1,889,200

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Amounts owed to related parties	83,969	1,680
Taxation and social security	472,629	472,629
Other creditors	30,992	120,469
Accrued liabilities and deferred income	5,500	3,000
Total	593,090	597,778

6.	Related party transactions
	At the balance sheet date, the company owed a director £30,992 (2024: £120,469). At the balance sheet date, the company was owed by a company owned within common control £453,753 (2024: £544,153). At the balance sheet date, the company was owed by a company owned within common control £84,861 (2024: £84,861). At the balance sheet date, the company was owed by a company owned within common control £578,323 (2024: £578,323). At the balance sheet date, the company was owed by a company owned within common control £290,747 (2024: £290,747). At the balance sheet date, the company was owed by a company owned within common control £246,515 (2024: £246,515). At the balance sheet date, the company was owed by a company owned within common control £40,000 (2024: £40,000). At the balance sheet date, the company owed a company owned within common control £83,969 (2024: £1,680).

Related party transactions

At the balance sheet date, the company owed a director £30,992 (2024: £120,469).

At the balance sheet date, the company was owed by a company owned within common control £453,753 (2024: £544,153).

At the balance sheet date, the company was owed by a company owned within common control £84,861 (2024: £84,861).

At the balance sheet date, the company was owed by a company owned within common control £578,323 (2024: £578,323).

At the balance sheet date, the company was owed by a company owned within common control £290,747 (2024: £290,747).

At the balance sheet date, the company was owed by a company owned within common control £246,515 (2024: £246,515).

At the balance sheet date, the company was owed by a company owned within common control £40,000 (2024: £40,000).

At the balance sheet date, the company owed a company owned within common control £83,969 (2024: £1,680).