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BPI UTILITIES LTD |  |  |  |  |  |
Company Registration Number |  |  |  |  |
14899155 |  |  |  |  |  |  |
Report of the Directors and |  |  |  |  |
Abridged Unaudited Financial Statements |  |  |  |
Period of accounts |  |  |  |  |  |
Start date 01/05/2025 |  |  |  |  |
End date 30/04/2026 |  |  |  |  |  |
|  |  |  |  |  |  | Page 1

BPI UTILITIES LTD |  |  |  |  |  |
Contents of the Financial Statements |  |  |  |
for the Period Ended 30 April 2026 |  |  |  |
|  |  |  |  |  |  | Page
Company Information |  |  |  |  |  | 3
Abridged Balance Sheet |  |  |  |  | 4 - 5
Notes to the Financial Statements |  |  |  | 6 - 10
|  |  |  |  |  |  | Page 2

BPI UTILITIES LTD |  |  |  |  |  |
Company Information |  |  |  |  |  |
for the Period Ended 30 April 2026 |  |  |  |
Directors |  |  |  | Constantin-Adrian BEREANDA |  |  |
Registered office |  |  | 45 Telford Road |  |  |
|  |  |  | Tamworth |  |  |
|  |  |  | Staffordshire |  |  |
|  |  |  | B79 8EZ |  |  |
Company Registration Number |  | 14899155 |  |  |
|  |  |  |  |  |  | Page 3

BPI UTILITIES LTD |  |  |  |  |  |
Balance Sheet |  |  |  |  |  |
for the Period Ended 30 April 2026 |  |  |  |
Company registration number 14899155 |  |  |  |
|  |  |  |  |  | 2026 | 2,025
|  |  |  |  | Notes | £ | £
Current assets |  |  |  |  |  |
Debtors |  |  |  |  | 3 | 2,981 | 34,837
Cash at bank and in hand |  |  |  | 1,043 | 23
|  |  |  |  |  | _______ | _______
Total current assets/(liabilities) |  |  | 4,024 | 34,860
Creditors |  |  |  |  |  |  |
Creditors - amounts falling |  |  |  |  |
due within one year |  |  |  | 4 | 19,496 | 38,127
|  |  |  |  |  | _______ | _______
Net current assets |  |  |  |  | (15,472) | (3,267)
|  |  |  |  |  | _______ | _______
Total assets less current liabilities |  |  | (15,472) | (3,267)
|  |  |  |  |  | _______ | _______
Net assets/(liabilities) |  |  |  | (15,472) | (3,267)
Capital and reserves |  |  |  |  |  |
Called up share capital |  |  | 5 | 2 | 2
Profit and loss account |  |  | 6 | (15,474) | (3,269)
|  |  |  |  |  | ______ | _____
Total shareholders funds |  |  |  | (15,472) | (3,267)
|  |  |  |  |  |  | Page 4

BPI UTILITIES LTD |  |  |  |  |  |  |
Balance Sheet |  |  |  |  |  |  |
for the Period Ended 30 April 2026 |  |  |  |  |
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The option not to file the profit and loss account has been taken. |  |
For the year ending 30 April 2026 the company was entitled to exemption 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 members have agreed to the preparation of abridged accounts.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements were approved by the Board of Directors on | 2026-06-04 |
SIGNED ON BEHALF OF THE BOARD BY |  |  |  |  |
Name | Constantin-Adrian BEREANDA |  |  |  |  |  |  |
Status | Director |  |  |  |  |  |  |
The notes form part of these financial statements |  |  |  |
Average number of employees during period | 0 |  |  |
|  |  |  |  |  |  | Page 5 |

BPI UTILITIES LTD |  |  |  |  |  |  |
Notes to the Financial Statements |  |  |  |  |
for the Period Ended 30 April 2026 |  |  |  |  |
1. Accounting policies |  |  |  |  |  |
Basis of preparation |  |  |  |  |  |  |
The financial statements have been prepared under the historical cost convention and in accordance with the small companies regime.
|  |  |  |  |  |  | Page 6 |

BPI UTILITIES LTD |  |  |  |  |  |
Notes to the Financial Statements |  |  |  |
for the Period Ended 30 April 2026 |  |  |  |
2. Tangible fixed assets |  |  |  |  |
|  |  |  |  | Plant and |  | Total
|  |  |  |  | equipment |  |
Cost |  |  |  |  | £ |  | £
At 1 May 2025 |  |  |  |  |  |
Additions |  |  |  |  | 51,214 |  | 51,214
|  |  |  |  | _____ |  | _____
At 30 April 2026 |  |  |  | 51,214 |  | 51,214
Depreciation |  |  |  |  |  |
At 1 May 2025 |  |  |  |  |  |
Charge for year |  |  |  | 51,214 |  | 51,214
|  |  |  |  | _____ |  | _____
At 30 April 2026 |  |  |  | 51,214 |  | 51,214
Net book value |  |  |  |  |  |
At 30 April 2026 |  |  |  | 0 |  | 0
At 30 April 2025 |  |  |  | 0 |  | 0
|  |  |  |  |  |  | Page 7

BPI UTILITIES LTD |  |  |  |  |  |  |
Notes to the Financial Statements |  |  |  |  |
for the Period Ended 30 April 2026 |  |  |  |  |
3. Debtors |  |  |  |  |  | 2026 | 2,025 |
HMRC (VAT and CIS) |  |  |  |  | 2,981 | 34,837 |
|  |  |  |  |  | ____ | _____ |
Total |  |  |  |  |  | 2,981 | 34,837 |
4. Creditors amounts falling due within one year |  | 2026 | 2,025 |
Other taxation |  |  |  |  |  |  |
HMRC (VAT and CIS) |  |  |  |  | 8,733 | 30,090 |
Corporation tax |  |  |  |  | 2,477 | 1,077 |
Director's loan |  |  |  |  | 8,286 | 6,960 |
|  |  |  |  |  | _____ | _____ |
Total |  |  |  |  |  | 19,496 | 38,127 |
|  |  |  |  |  |  | Page 8 |

BPI UTILITIES LTD |  |  |  |  |  |
Notes to the Financial Statements |  |  |  |
for the Period Ended 30 April 2026 |  |  |  |
5. Share capital |  |  |  |  | 2026 | 2,025
Authorised type |  |  | Par value |  | £ | £
Ordinary |  |  |  | 1 |  | 2 | 2
|  |  |  |  |  | _ | _
Total |  |  |  |  |  | 2 | 2
Allotted, called up and paid |  |  |  | £ | £
Ordinary |  |  |  |  |  | 2 | 2
|  |  |  |  |  | _ | _
Total |  |  |  |  |  | 2 | 2
6. Reserves/Retained profit |  |  |  |  |
Retained profit reconciliation |  |  |  | £ |
Reserves at 1 May 2025 |  |  |  | (3,269) |
Profit/(Loss) for year |  |  |  | 10,192 |
Dividends paid |  |  |  |  | 22,397 |
|  |  |  |  |  | ______ |
Retained Profit/(Loss) at 30 April 2026 |  |  | (15,474) |
|  |  |  |  |  |  | Page 9

BPI UTILITIES LTD |  |  |  |  |  |  |
Notes to the Financial Statements |  |  |  |  |
for the Period Ended 30 April 2026 |  |  |  |  |
7. Related party transactions |  |  |  |  |  |
The ultimate controlling party during the period | Director & Shares |  |  |
Related party name |  |  |  | Constantin-Adrian BEREANDA |  |  |
|  |  |  |  |  | 2026 | 2,025 |
|  |  |  |  |  | £ | £ |
Amount due from (to) related party |  |  | 8,286 | 6,960 |
|  |  |  |  |  |  | Page 10 |