Registered number
14838318
BPGM LIMITED
Filleted Accounts
31 May 2025

BPGM LIMITED
Registered number: | 14838318
Balance Sheet
as at 31 May 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Investment property | 4 |  |  | - |  |  | 229,367
|  |  |  | - |  |  | 229,367
Current assets
Debtors | 5 |  | 465,047 |  |  | 5,376
Cash at bank and in hand |  |  | 1,210 |  |  | 32
|  |  | 466,257 |  |  | 5,408
Creditors: amounts falling due within one year | 6 |  | (23,803) |  |  | (3,700)
Net current assets |  |  |  | 442,454 |  |  | 1,708
Total assets less current liabilities |  |  |  | 442,454 |  |  | 231,075
Creditors: amounts falling due after more than one year | 7 |  |  | (422,302) |  |  | (246,218)
Net assets/(liabilities) |  |  |  | 20,152 |  |  | (15,143)
Capital and reserves
Called up share capital |  |  |  | 1 |  |  | 1
Profit and loss account |  |  |  | 20,151 |  |  | (15,144)
Shareholder's funds |  |  |  | 20,152 |  |  | (15,143)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr Hiren Rameshchandra
Director
Approved by the board on 23 May 2026

BPGM LIMITED
Notes to the Accounts
for the year ended 31 May 2025
1 | Accounting policies
| 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).
| 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
| Investment property
| Investment property is initially recognised at cost, including directly attributable acquisition expenses. Following initial recognition, it is measured at fair value at each reporting date. Fair value is determined based on the directors’ best estimate, taking into account market conditions and available information at the reporting date. Any gains or losses arising from changes in fair value are recognised in profit or loss for the period in which they arise.
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
3 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 0 |  | 0
4 | Investment property
Investment
property | Total
£ | £
| Cost
| At 1 June 2024 | 229,367 |  | 229,367
| Additions | - |  | -
| Revaluation | - |  | -
| Disposals | (229,367) |  | (229,367)
| At 31 May 2025 | - |  | -
| Investment property is initially recognised at cost and subsequently measured at fair value at the reporting date. The fair value represents the directors’ best estimate at the year end based on available information, with any changes recognised in profit or loss.
5 | Debtors | 2025 |  | 2024
£ | £
| Other debtors | 465,047 |  | 5,376
|  |  |  |  |  | 465,047 |  | 5,376
| Amounts due after more than one year included above | - |  | -
6 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Taxation and social security costs | 6,237 |  | -
| Other creditors | 17,564 |  | 3,700
|  |  |  |  |  | 23,803 |  | 3,700
7 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Other creditors | 422,302 |  | 246,218
|  |  |  |  |  | 422,302 |  | 246,218
8 | Controlling party
| Mr Hiren Rameshchandra is the ultimate controlling party of the Company by virtue of his 100% shareholding.
9 | Other information
| BPGM LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
| H9 Charles House
| Bridge Road
| Southall
| UB2 4BD

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