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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
Page 1
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.

The notes form part of these financial statements

Page 2 continued...
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


The notes form part of these financial statements

Page 3
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.

Page 4 continued...
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

Page 5 continued...
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.

Page 6