Company registration number 13045298 (England and Wales)
BMP HOLDINGS (LEICESTER) LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
BMP HOLDINGS (LEICESTER) LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 6
BMP HOLDINGS (LEICESTER) LTD
BALANCE SHEET
AS AT
30 APRIL 2025
30 April 2025
- 1 -
30 April 2025
31 October 2023
Notes
£
£
£
£
Fixed assets
Investments
4
1,322,921
1,322,921
Current assets
Debtors
5
5,202,330
2,494,859
Cash at bank and in hand
361
651
5,202,691
2,495,510
Creditors: amounts falling due within one year
6
(151,666)
(34,800)
Net current assets
5,051,025
2,460,710
Total assets less current liabilities
6,373,946
3,783,631
Creditors: amounts falling due after more than one year
7
(6,636,106)
(3,782,128)
Net (liabilities)/assets
(262,160)
1,503
Capital and reserves
Called up share capital
8
100
100
Profit and loss reserves
(262,260)
1,403
Total equity
(262,160)
1,503

For the financial period ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 31 July 2026 and are signed on its behalf by:
Mr R B Patel
Director
Company registration number 13045298 (England and Wales)
BMP HOLDINGS (LEICESTER) LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2025
- 2 -
1
Accounting policies
Company information

BMP Holdings (Leicester) Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 118 Belgrave Road, Leicester, England, LE4 5AT.

1.1
Reporting period

The reporting period is from 1st November 2023 to the 3 0th April 2025, which is 1 8 months, this is to bring all related company year ends in line with each other. The comparative amounts presented in the financial statements (including the related notes) are not comparable as the prior period is 1 2 month s,

1.2
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.3
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.4
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

BMP HOLDINGS (LEICESTER) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 3 -
1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

BMP HOLDINGS (LEICESTER) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
2023
Number
Number
Total
3
3
BMP HOLDINGS (LEICESTER) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
- 5 -
4
Fixed asset investments
2025
2023
£
£
Shares in group undertakings and participating interests
1,322,921
1,322,921
5
Debtors
2025
2023
Amounts falling due within one year:
£
£
Other debtors
4,387,342
-
0
2025
2023
Amounts falling due after more than one year:
£
£
Other debtors
814,988
2,494,859
Total debtors
5,202,330
2,494,859
6
Creditors: amounts falling due within one year
2025
2023
£
£
Bank loans
79,393
34,800
Other creditors
72,273
-
0
151,666
34,800
7
Creditors: amounts falling due after more than one year
2025
2023
£
£
Bank loans and overdrafts
549,871
636,725
Amounts owed to group undertakings
6,045,820
2,941,888
Other creditors
40,415
203,515
6,636,106
3,782,128

The bank loan s are secured by way of fixed and floating charge over the assets of the company in favour of Unity Trust Bank PLC.

8
Called up share capital
2025
2023
2025
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
100
100
100
100
BMP HOLDINGS (LEICESTER) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
8
Called up share capital
(Continued)
- 6 -
9
Related party transactions
2025
2023
Amounts due to related parties
£
£
Entities over which the entity has control, joint control or significant influence
6,111,092
2,941,887

The following amounts were outstanding at the reporting end date:

2025
2023
Amounts due from related parties
£
£
Entities under common control
5,202,330
2,494,859
10
Ultimate controlling party

Based on the shareholding structure and voting rights of BMP Holdings (Leicester) Limited, the directors consider there is no ultimate controlling party.

2025-04-30 2023-11-01 false false false 31 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr R B Patel Mr J A Patel Mr A D Patel 13045298 2023-11-01 2025-04-30 13045298 2025-04-30 13045298 2023-10-31 13045298 core:CurrentFinancialInstruments core:WithinOneYear 2025-04-30 13045298 core:CurrentFinancialInstruments core:WithinOneYear 2023-10-31 13045298 core:Non-currentFinancialInstruments core:AfterOneYear 2025-04-30 13045298 core:Non-currentFinancialInstruments core:AfterOneYear 2023-10-31 13045298 core:CurrentFinancialInstruments 2025-04-30 13045298 core:CurrentFinancialInstruments 2023-10-31 13045298 core:CurrentFinancialInstruments core:AfterOneYear 2025-04-30 13045298 core:CurrentFinancialInstruments core:AfterOneYear 2023-10-31 13045298 core:ShareCapital 2025-04-30 13045298 core:ShareCapital 2023-10-31 13045298 core:RetainedEarningsAccumulatedLosses 2025-04-30 13045298 core:RetainedEarningsAccumulatedLosses 2023-10-31 13045298 core:ShareCapitalOrdinaryShareClass1 2025-04-30 13045298 core:ShareCapitalOrdinaryShareClass1 2023-10-31 13045298 bus:Director1 2023-11-01 2025-04-30 13045298 2022-11-01 2023-10-31 13045298 core:Non-currentFinancialInstruments 1 2025-04-30 13045298 core:Non-currentFinancialInstruments 1 2023-10-31 13045298 core:Non-currentFinancialInstruments 2025-04-30 13045298 core:Non-currentFinancialInstruments 2023-10-31 13045298 bus:OrdinaryShareClass1 2023-11-01 2025-04-30 13045298 bus:OrdinaryShareClass1 2025-04-30 13045298 bus:OrdinaryShareClass1 2023-10-31 13045298 bus:PrivateLimitedCompanyLtd 2023-11-01 2025-04-30 13045298 bus:SmallCompaniesRegimeForAccounts 2023-11-01 2025-04-30 13045298 bus:FRS102 2023-11-01 2025-04-30 13045298 bus:AuditExemptWithAccountantsReport 2023-11-01 2025-04-30 13045298 bus:Director2 2023-11-01 2025-04-30 13045298 bus:Director3 2023-11-01 2025-04-30 13045298 bus:FullAccounts 2023-11-01 2025-04-30 xbrli:pure xbrli:shares iso4217:GBP