REGISTERED NUMBER: 15452332 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

BPD Developments Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs D Glancy

Mr J Glancy

SECRETARY:

REGISTERED OFFICE:

Brunel House

11 The Promenade

Clifton

Bristol

BS8 3NG

REGISTERED NUMBER:

15452332 (England and Wales)

ACCOUNTANTS:

Wormald & Partners

Chartered Accountants (ICAEW)

Brunel House

11 The Promenade

Clifton Down

Bristol

BS8 3NG

FIXED ASSETS

Tangible assets

4

49,777

4,074

CURRENT ASSETS

Stocks

6,000

22,762

Debtors

5

317,531

162,212

Cash at bank and in hand

64,212

22,882

387,743

207,856

CREDITORS

Amounts falling due within one year

6

227,696

106,423

NET CURRENT ASSETS

160,047

101,433

TOTAL ASSETS LESS CURRENT LIABILITIES

209,824

105,507

PROVISIONS FOR LIABILITIES

9,120

1,080

NET ASSETS

200,704

104,427

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

7

200,703

104,426

200,704

104,427

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 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 27 May 2026 and were signed on its behalf by:

Mr J Glancy - Director

1.	STATUTORY INFORMATION

BPD Developments 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 February 2025

4,273

-

4,273

Additions

-

52,144

52,144

At 31 January 2026

4,273

52,144

56,417

DEPRECIATION

At 1 February 2025

199

-

199

Charge for year

611

5,830

6,441

At 31 January 2026

810

5,830

6,640

NET BOOK VALUE

At 31 January 2026

3,463

46,314

49,777

At 31 January 2025

4,074

-

4,074

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

142,162

162,212

Directors' loan accounts

154,561

-

VAT

20,808

-

317,531

162,212

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

20,273

-

Trade creditors

90,194

20,929

Tax

77,555

46,007

Social security and other taxes

-

7,026

CIS control account

4,582

(12,146

)

VAT

-

9,234

American Express

12,138

4,963

Capital credit card

18,955

19,550

Directors' loan accounts

-

6,860

Accrued expenses

3,999

4,000

227,696

106,423

7.

RESERVES

Retained

earnings

£

At 1 February 2025

104,426

Profit for the year

96,277

At 31 January 2026

200,703