REGISTERED NUMBER: 13781722 (England and Wales)

BPS SERVICES ( KENT ) LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S J Holden

L Friend

REGISTERED OFFICE:

424 Margate Road

Westwood

Ramsgate

Kent

CT12 6SJ

REGISTERED NUMBER:

13781722 (England and Wales)

ACCOUNTANTS:

Spurling Cannon

Chartered Certified Accountants

424 Margate Road

Westwood

Ramsgate

Kent

CT12 6SJ

FIXED ASSETS

Intangible assets

4

21,000

24,500

Tangible assets

5

22,606

19,664

43,606

44,164

CURRENT ASSETS

Debtors

6

42,192

37,202

Cash at bank

1,001

4,809

43,193

42,011

CREDITORS

Amounts falling due within one year

7

(80,612

)

(76,783

)

NET CURRENT LIABILITIES

(37,419

)

(34,772

)

TOTAL ASSETS LESS CURRENT LIABILITIES

6,187

9,392

CREDITORS

Amounts falling due after more than one year

8

(29,997

)

(42,262

)

NET LIABILITIES

(23,810

)

(32,870

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(23,910

)

(32,970

)

(23,810

)

(32,870

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 May 2026 and were signed on its behalf by:

S J Holden - Director

L Friend - Director

1.	STATUTORY INFORMATION

BPS Services ( Kent ) Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	INTANGIBLE FIXED ASSETS

Patents

and

licences

£

COST

At 1 December 2024

and 30 November 2025

35,000

AMORTISATION

At 1 December 2024

10,500

Amortisation for year

3,500

At 30 November 2025

14,000

NET BOOK VALUE

At 30 November 2025

21,000

At 30 November 2024

24,500

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 December 2024

2,815

23,699

716

27,230

Additions

10,477

-

-

10,477

At 30 November 2025

13,292

23,699

716

37,707

DEPRECIATION

At 1 December 2024

1,390

5,925

251

7,566

Charge for year

2,976

4,443

116

7,535

At 30 November 2025

4,366

10,368

367

15,101

NET BOOK VALUE

At 30 November 2025

8,926

13,331

349

22,606

At 30 November 2024

1,425

17,774

465

19,664

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

41,518

36,774

Baypoint Sports CIC

428

428

BPS Contracts

246

-

42,192

37,202

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

9,551

9,551

Hire purchase contracts

4,658

4,658

Trade creditors

22,410

12,857

VAT

16,310

10,236

BPS Management (Kent) Ltd

25,606

30,215

Creation Station from Baypoint

-

7,275

Directors' current accounts

304

304

Accrued expenses

1,773

1,687

80,612

76,783

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

9,551

9,551

Bank loans - 2-5 years

8,426

16,034

Hire purchase contracts

12,020

16,677

29,997

42,262

9.	GOING CONCERN

These accounts have been prepared on going concern basis, on the understanding the directors and shareholder continue to financially support the company.