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REGISTERED NUMBER: 09894767 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

BDP Practice Ltd

| BDP Practice Ltd (Registered number: 09894767) |

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| BDP Practice Ltd |

Company Information

for the Year Ended 30 September 2025

| DIRECTORS: | Mr C J Navarro

| Mrs S V M Navarro

| REGISTERED OFFICE: | 3 Devonshire Avenue

| Beeston

| Nottingham

| NG9 1BS

| REGISTERED NUMBER: | 09894767 (England and Wales)

| ACCOUNTANTS: | Mellor Oxland LLP

| Hine House

| 25 Regent Street

| Nottingham

| Nottinghamshire

| NG1 5BS

| BDP Practice Ltd (Registered number: 09894767) |

Balance Sheet

30 September 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 27,000 |  | - |  |

Tangible assets | 5 | 293,649 |  | 223,383 |  |

Investments | 6 | 525,001 |  | 525,001 |  |

845,650 |  | 748,384 |  |

CURRENT ASSETS

Stocks | 29,962 |  | 4,210 |  |

Debtors | 7 | 12,286 |  | 577,702 |  |

Cash at bank | 1,665,553 |  | 923,204 |  |

1,707,801 |  | 1,505,116 |  |

CREDITORS

Amounts falling due within one year | 8 | 465,117 |  | 364,479 |  |

NET CURRENT ASSETS | 1,242,684 |  | 1,140,637 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,088,334 |  | 1,889,021 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (37,246 | ) | (42,587 | ) |

PROVISIONS FOR LIABILITIES | (61,145 | ) | (55,846 | ) |

NET ASSETS | 1,989,943 |  | 1,790,588 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 1,989,843 |  | 1,790,488 |  |

SHAREHOLDERS' FUNDS | 1,989,943 |  | 1,790,588 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

| BDP Practice Ltd (Registered number: 09894767) |

Balance Sheet - continued

30 September 2025

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 22 June 2026 and were signed on its behalf by:

Mrs S V M Navarro - Director

| BDP Practice Ltd (Registered number: 09894767) |

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| BDP Practice 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Preparation of consolidated financial statements

| The financial statements contain information about BDP Practice Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Turnover

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

| Goodwill

| Goodwill on acquisition has been capitalised and amortised on a straight-line basis over its estimated useful economic life, which is considered to be 10 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 etc | - | 75% on cost, 20% on cost and 20% on reducing balance

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

| BDP Practice Ltd (Registered number: 09894767) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 16 (2024 - 11 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| Additions | 30,000 |  |

| At 30 September 2025 | 30,000 |  |

| AMORTISATION

| Charge for year | 3,000 |  |

| At 30 September 2025 | 3,000 |  |

| NET BOOK VALUE

| At 30 September 2025 | 27,000 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 October 2024 | 396,840 |  |

| Additions | 153,315 |  |

| At 30 September 2025 | 550,155 |  |

| DEPRECIATION

| At 1 October 2024 | 173,457 |  |

| Charge for year | 83,049 |  |

| At 30 September 2025 | 256,506 |  |

| NET BOOK VALUE

| At 30 September 2025 | 293,649 |  |

| At 30 September 2024 | 223,383 |  |

6. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 525,001 |  |

| NET BOOK VALUE

| At 30 September 2025 | 525,001 |  |

| At 30 September 2024 | 525,001 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 223 |  | 572,460 |  |

| Other debtors | 12,063 |  | 5,242 |  |

12,286 |  | 577,702 |  |

| BDP Practice Ltd (Registered number: 09894767) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 5,341 |  | 5,341 |  |

| Trade creditors | 146,644 |  | 76,252 |  |

| Amounts owed to group undertakings | 45,250 |  | 25,000 |  |

| Taxation and social security | 95,696 |  | 92,833 |  |

| Other creditors | 172,186 |  | 165,053 |  |

465,117 |  | 364,479 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 37,246 |  | 42,587 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 42,587 |  | 47,928 |  |

| Amounts due under hire purchase contracts are secured against the assets to which they relate.