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Company Registration No. 07384117 (England and Wales)
BJPCE Limited Unaudited accounts for the year ended 31 August 2025
BJPCE Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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BJPCE Limited Company Information for the year ended 31 August 2025
Director
B Egles
Company Number
07384117 (England and Wales)
Registered Office
8 Monks Green Fetcham Leatherhead KT22 9TW
Accountants
Mark Symonds 4 Nightingale Crescent West Horsley Leatherhead Surrey KT24 6PD
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BJPCE Limited Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Investments
5
10
10
Current assets
Cash at bank and in hand
3,956
2,408
Creditors: amounts falling due within one year
6
(32,000)
(24,648)
Net current liabilities
(28,044)
(22,240)
Net liabilities
(28,034)
(22,230)
Capital and reserves
Called up share capital
12
12
Profit and loss account
(28,046)
(22,242)
Shareholders' funds
(28,034)
(22,230)
For the year ending 31 August 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 10 October 2025 and were signed on its behalf by
B Egles Director Company Registration No. 07384117
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BJPCE Limited Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
BJPCE Limited is a private company, limited by shares, registered in England and Wales, registration number 07384117. The registered office is 8 Monks Green, Fetcham, Leatherhead, KT22 9TW.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% straight line
Computer equipment
25% computer equipment
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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BJPCE Limited Notes to the Accounts for the year ended 31 August 2025
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 September 2024
1,742
382
2,124
At 31 August 2025
1,742
382
2,124
Depreciation
At 1 September 2024
1,742
382
2,124
At 31 August 2025
1,742
382
2,124
Net book value
At 31 August 2025
-
-
-
5
Investments
Other investments
£
Valuation at 1 September 2024
10
Valuation at 31 August 2025
10
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
655
872
Trade creditors
16,869
9,344
Taxes and social security
126
82
Loans from directors
14,000
14,000
Accruals
350
350
32,000
24,648
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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