BWP (TV) LTD Company accounts

COMPANY REGISTRATION NUMBER: 04323198

BWP (TV) LTD

Unaudited Financial Statements

31 December 2025

BWP (TV) LTD

Financial Statements

Year ended 31 December 2025

Contents	Page

Officers and professional advisers	1

Director's report	2

Statement of comprehensive income	3

Statement of financial position	4

Statement of changes in equity	6

Notes to the financial statements	7

The following pages do not form part of the financial statements

Accountants report to the director on the preparation of the unaudited statutory financial statements	13

BWP (TV) LTD

Officers and Professional Advisers

Director	Mr Nicholas Beehoo

Company secretary	Mrs Sharon Beehoo

Registered office	The Paddocks
	Wright Drove
	Crowland
	PE6 0AB

Accountants	Joynson & Co
	Accountants
	89A High Street
	Market Deeping
	Peterborough
	PE6 8ED

BWP (TV) LTD

Director's Report

Year ended 31 December 2025

The director presents his report and the unaudited financial statements of the company for the year ended 31 December 2025 .

Director

The director who served the company during the year was as follows:

Mr Nicholas Beehoo

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 8 September 2026 and signed on behalf of the board by:

Mrs Sharon Beehoo

Company Secretary

Registered office:

The Paddocks

Wright Drove

Crowland

PE6 0AB

BWP (TV) LTD

Statement of Comprehensive Income

Year ended 31 December 2025

	2025	2024
Note	£	£
Turnover	411,483	423,433

Cost of sales	154,205	172,421
	---------	---------
Gross profit	257,278	251,012

Distribution costs	239	77
Administrative expenses	67,129	91,381
	---------	---------
Operating profit	189,910	159,554

Interest payable and similar expenses		9,889	7,744
		---------	---------
Profit before taxation	5	180,021	151,810

Tax on profit	–	42,933
	---------	---------
Profit for the financial year and total comprehensive income	180,021	108,877
	---------	---------

All the activities of the company are from continuing operations.

The company has no other recognised items of income and expenses other than the results for the year as set out above.

BWP (TV) LTD

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	6		191,663	88,657

Current assets

Stocks		–	3,658
Debtors	7	358,653	365,440
Cash at bank and in hand		–	44,482
		---------	---------
		358,653	413,580

Creditors: amounts falling due within one year	8	198,394		220,525
		---------		---------
Net current assets			160,259	193,055
			---------	---------
Total assets less current liabilities			351,922	281,712

Creditors: amounts falling due after more than one year	9		118,762	93,549

Provisions

Taxation including deferred tax	2,288	2,288
	---------	---------
Net assets	230,872	185,875
	---------	---------

BWP (TV) LTD

Statement of Financial Position (continued)

31 December 2025

	2025		2024
Note	£	£	£

Capital and reserves

Called up share capital	100	100
Profit and loss account	244,127	185,775
	---------	---------
Shareholders funds	244,227	185,875
	---------	---------

Suspense account	(13,355)	–
	---------	---------
	230,872	185,875
	---------	---------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 8 September 2026 , and are signed on behalf of the board by:

Mr Nicholas Beehoo
Director

Company registration number: 04323198

BWP (TV) LTD

Statement of Changes in Equity

Year ended 31 December 2025

	Called up share capital	Profit and loss account	Total
	£	£	£
At 1 January 2024	100	172,871	172,971

Profit for the year		108,877	108,877
	----	---------	---------
Total comprehensive income for the year	–	108,877	108,877

Cancellation of subscribed capital	–	( 95,973)	( 95,973)
	----	---------	---------
Total investments by and distributions to owners	–	( 95,973)	( 95,973)

At 31 December 2024	100	185,775	185,875

Profit for the year		180,021	180,021
	----	---------	---------
Total comprehensive income for the year	–	180,021	180,021

Cancellation of subscribed capital	–	( 121,669)	( 121,669)
	----	---------	---------
Total investments by and distributions to owners	–	( 121,669)	( 121,669)

	----	---------	---------
At 31 December 2025	100	244,127	244,227
	----	---------	---------

BWP (TV) LTD

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Paddocks, Wright Drove, Crowland, PE6 0AB.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and Machinery	-	15% reducing balance
Motor vehicles	-	25% reducing balance
Office equipment	-	15% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to Nil (2024: 3 ).

5. Profit before taxation

Profit before taxation is stated after charging:

	2025	2024
	£	£
Depreciation of tangible assets	–	24,353
	----	--------

6. Tangible assets

	Land and buildings	Plant and machinery	Motor vehicles	Equipment	Total
	£	£	£	£	£
Cost
At 1 January 2025	6,274	49,937	127,439	9,338	192,988
Additions	–	23,538	–	–	23,538
	-------	--------	---------	-------	---------
At 31 December 2025	6,274	73,475	127,439	9,338	216,526
	-------	--------	---------	-------	---------
Depreciation
At 1 January 2025 and 31 December 2025	–	10,958	8,977	4,928	24,863
	-------	--------	---------	-------	---------
Carrying amount
At 31 December 2025	6,274	62,517	118,462	4,410	191,663
	-------	--------	---------	-------	---------
At 31 December 2024	6,274	38,979	118,462	4,410	168,125
	-------	--------	---------	-------	---------

7. Debtors

	2025	2024
	£	£
Trade debtors	319,802	322,449
Other debtors	38,851	42,991
	---------	---------
	358,653	365,440
	---------	---------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	28,206	5,000
Trade creditors	122,816	138,032
Corporation tax	–	42,933
Social security and other taxes	36,817	27,960
Other creditors	10,555	6,600
	---------	---------
	198,394	220,525
	---------	---------

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	22,295	27,295
Other creditors	96,467	66,254
	---------	--------
	118,762	93,549
	---------	--------

10. Director's advances, credits and guarantees

11. Related party transactions

No transactions with related parties were undertaken such as are required to be disclosed under the FRSSE.

	2017	2025
	£	£
N S Property Ltd
Mr and Mrs Beehoo are directors of N S Property Ltd who received goods and ervices to the value of £56073 during the year.

	The balance owing to BWP (TV) Ltd at the year endof the financial year was	32,900

BWP (TV) LTD

Management Information

Year ended 31 December 2025

The following pages do not form part of the financial statements.

BWP (TV) LTD

Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of BWP (TV) LTD

Year ended 31 December 2025

As described on the statement of financial position, the director of the company is responsible for the preparation of the financial statements for the year ended 31 December 2025, which comprise the statement of comprehensive income, statement of financial position, statement of changes in equity and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

Joynson & Co Accountants

89A High Street Market Deeping Peterborough PE6 8ED

11 September 2026