BJPoulton Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12755742 . The registered office is 178 High Street, Yelling, St. Neots, PE19 6SD.

Average number of employees, including directors, during the year was: 2 (2024: 2)

The company has adopted FRS 105 for the year ended 31 July 2025, with a transition date of 1 August 2023; comparative amounts have been prepared on an FRS 105 basis.  Under FRS 105 the company no longer recognises deferred tax and only recognises current tax. At the transition date, a deferred tax liability of £3,979 was derecognised with a credit to retained earnings. The 2023/24 comparative profit or loss included a deferred tax credit of £144 under previous GAAP; this has been removed on transition and recognised as a comparative‑only adjustment to retained earnings to present comparatives on an FRS 105 basis. There is no impact on current tax; deferred tax is not recognised under FRS 105 and comparative amounts have been restated accordingly.  As a micro‑entity, the company presents only the balance sheet and related notes required by the legal framework, and has elected not to file the profit and loss account.