BRP Enterprises Ltd - Filleted accounts

Registered number

07938711

BRP Enterprises Ltd

Filleted Accounts

for the period ended 31 October 2025

(Cessation)

BRP Enterprises Ltd
Registered number:			07938711
Balance Sheet
as at 31 October 2025

Notes		31/10/25			31/3/25
£					£
Fixed assets
Intangible assets	3			-			120,000
Tangible assets	4			-			1,011
				-			121,011

Current assets
Stocks			-			18,650
Cash at bank and in hand			306			3,899
			306			22,549

Creditors: amounts falling due within one year	5		(95,860)			(116,539)

Net current liabilities				(95,554)			(93,990)

Total assets less current liabilities				(95,554)			27,021

Creditors: amounts falling due after more than one year	6			-			(12,625)



Net (liabilities)/assets				(95,554)			14,396

Capital and reserves
Called up share capital				2			2
Profit and loss account				(95,556)			14,394

Shareholder's funds				(95,554)			14,396

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 her 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.




Mrs Hiteshree Patel
Director
Approved by the board on 16 July 2026

BRP Enterprises Ltd
Notes to the Accounts
for the period from 1 April 2025 to 31 October 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.Company ceased trading during the year.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings	Nil
	Plant and machinery	20% reducing balances
	Fixtures, fittings, tools and equipment	20% reducing balances

	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.

2	Employees		31/10/25	31/3/25
Number				Number

	Average number of persons employed by the company		3		3


3	Intangible fixed assets				£
	Goodwill:

	Cost
	At 1 April 2025				120,000
	Disposals				(120,000)
	At 31 October 2025				-

	Amortisation
	At 31 October 2025				-

	Net book value
	At 31 October 2025				-
	At 31 March 2025				120,000

	Goodwill is not being amortised.


4	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 April 2025				7,796
	Disposals				(7,796)
	At 31 October 2025				-

	Depreciation
	At 1 April 2025				6,785
	On disposals				(6,785)
	At 31 October 2025				-

	Net book value
	At 31 October 2025				-
	At 31 March 2025				1,011


5	Creditors: amounts falling due within one year		31/10/25	31/3/25
£				£

	Bank loans and overdrafts		-		13,709
	Trade creditors		128		10,623
	Pension Scheme		(690)		230
	Taxation and social security costs		(9,642)		11,716
	Other creditors		106,064		80,261
			95,860		116,539


6	Creditors: amounts falling due after one year		31/10/25	31/3/25
£				£

	Bank loans		-		12,625

7	Other information

	BRP Enterprises Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Whitehill Post Office
	Whitehills Crescent
	Northampton
	England
	NN2 8EP