Acorah Software Products - Accounts Production 19.2.450 false true 31 October 2024 1 November 2023 false 1 November 2024 31 January 2026 31 January 2026 OC312576 Mr Martin John Walmsley Mr Robert Mathews iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC312576 2024-10-31 OC312576 2026-01-31 OC312576 2024-11-01 2026-01-31 OC312576 frs-core:CurrentFinancialInstruments 2026-01-31 OC312576 frs-core:FurnitureFittings 2026-01-31 OC312576 frs-core:FurnitureFittings 2024-11-01 2026-01-31 OC312576 frs-core:FurnitureFittings 2024-10-31 OC312576 frs-core:MotorVehicles 2024-11-01 2026-01-31 OC312576 frs-bus:LimitedLiabilityPartnershipLLP 2024-11-01 2026-01-31 OC312576 frs-bus:LimitedLiabilityPartnershipsSORP 2024-11-01 2026-01-31 OC312576 frs-bus:FilletedAccounts 2024-11-01 2026-01-31 OC312576 frs-bus:SmallEntities 2024-11-01 2026-01-31 OC312576 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2026-01-31 OC312576 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2026-01-31 OC312576 frs-countries:EnglandWales 2024-11-01 2026-01-31 OC312576 frs-bus:PartnerLLP1 2024-11-01 2026-01-31 OC312576 frs-bus:PartnerLLP2 2024-11-01 2026-01-31 OC312576 2023-10-31 OC312576 2024-10-31 OC312576 2023-11-01 2024-10-31 OC312576 frs-core:CurrentFinancialInstruments 2024-10-31 OC312576 frs-core:OtherReservesSubtotal 2023-10-31
Registered number: OC312576
BPP Construction Consultants LLP
Unaudited Financial Statements
For the Period 1 November 2024 to 31 January 2026
Contents
Page
Statement of Financial Position 1—2
Reconciliation of Members' Interests 3—4
Notes to the Financial Statements 4—5
Page 1
Statement of Financial Position
Registered number: OC312576
31 January 2026 31 October 2024
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 35,628 66,459
Cash at bank and in hand 66,765 36,248
102,393 102,707
Creditors: Amounts Falling Due Within One Year 6 (52,086 ) (51,783 )
NET CURRENT ASSETS (LIABILITIES) 50,307 50,924
TOTAL ASSETS LESS CURRENT LIABILITIES 50,307 50,924
NET ASSETS ATTRIBUTABLE TO MEMBERS 50,307 50,924
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 47,107 47,724
47,107 47,724
Equity
Members' other interests
Members' capital 3,200 3,200
3,200 3,200
50,307 50,924
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 47,107 47,724
Members' other interests 3,200 3,200
50,307 50,924
Page 1
Page 2
For the period ending 31 January 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)
The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Income Statement.
On behalf of the members
Mr Robert Mathews
Designated Member
13/05/2026
The notes on pages 4 to 5 form part of these financial statements.
Page 2
Page 3
Reconciliation of Members' Interests
EQUITY DEBT
Members' other interests Loans and other debts due to members less any amounts due from members in debtors
Members'Capital classified as Equity Other Reserves Total Equity Other amounts Total members' interest
£ £ £ £ £
Amounts due to members - - - 99,892 -
Balance at 1 November 2023 3,200 - 3,200 99,892 103,092
Members' remuneration charged as an expense, including employment and retirement benefit costs - - - 122,505 122,505
Profit/(loss) for the financial year available for discretionary division among members - - - - -
Members' interests after profit/(loss) for the year 3,200 - 3,200 222,397 225,597
Other divisions of profits (losses) - - - - -
Drawings - - - (174,673) (174,673)
Amounts due to members - - - 47,724 -
As at 31 October 2024 and 1 November 2024 3,200 - 3,200 47,724 50,924
Members' remuneration charged as an expense, including employment and retirement benefit costs - - - 27,173 27,173
Profit/(loss) for the financial year available for discretionary division among members - - - - -
Members' interests after profit/(loss) for the year 3,200 - 3,200 74,897 78,097
Drawings - - - (27,790) (27,790)
Amounts due to members - - - 47,107 -
As at 31 January 2026 3,200 - 3,200 47,107 50,307
Page 3
Page 4
Notes to the Financial Statements
1. General Information
BPP Construction Consultants LLP is a limited liability partnership, incorporated in England & Wales, registered number OC312576 . The Registered Office is 25 Wilton Road, London, England, SW1V 1LW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in sterling which is the functional currency of the LLP.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% reducing balance basis
Fixtures & Fittings 25% reducing balance basis
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the period was: 2 (2024: 2)
2 2
4. Tangible Assets
Fixtures & Fittings
£
Cost or Valuation
As at 1 November 2024 20,102
As at 31 January 2026 20,102
Depreciation
As at 1 November 2024 20,102
As at 31 January 2026 20,102
Net Book Value
As at 31 January 2026 -
As at 1 November 2024 -
Page 4
Page 5
5. Debtors
31 January 2026 31 October 2024
£ £
Due within one year
Trade debtors 34,421 66,250
Other debtors 1,207 209
35,628 66,459
6. Creditors: Amounts Falling Due Within One Year
31 January 2026 31 October 2024
£ £
Trade creditors 50,872 43,383
VAT - 8,400
Accruals and deferred income 1,214 -
52,086 51,783
Page 5