REGISTERED NUMBER: 05599357 (England and Wales)

B & P ENTERPRISES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page

Statement of Financial Position

1

to

2

Notes to the Financial Statements

3

to

5

CURRENT ASSETS

Debtors

4

1,160,409

1,141,530

Cash at bank and in hand

1,151

200

1,161,560

1,141,730

CREDITORS

Amounts falling due within one year

5

(502,445

)

(431,929

)

NET CURRENT ASSETS

659,115

709,801

TOTAL ASSETS LESS CURRENT LIABILITIES

659,115

709,801

CREDITORS

Amounts falling due after more than one year

6

(6,146

)

(8,392

)

NET ASSETS

652,969

701,409

CAPITAL AND RESERVES

Called up share capital

60

60

Other reserves

8

40

40

Retained earnings

8

652,869

701,309

SHAREHOLDERS' FUNDS

652,969

701,409

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 23 October 2026 and were signed by:

S Hariraman - Director

1.	STATUTORY INFORMATION

B & P Enterprises Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 05599357 and registered office address is 3, Ilex House, 94, Holly Road, Twickenham, England, TW1 4HF.

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.

Financial instruments

Debtors and creditors that fall due within one year are recorded in the financial statements at transaction price and then subsequently measured at amortised cost. If the effects of the time value of money are immaterial, they are measured at cost (less impairment for trade debtors). Debtors are reviewed for impairment at each reporting date and any impairments are recorded within profit or loss and shown within administrative expenses when there is objective evidence that a debtor is impaired. Objective evidence that a debtor is impaired arises when the customer is unable to settle amounts owing to the company or the customer becomes bankrupt. Debtors do not carry interest and are stated at their nominal value.

Trade creditors are not interest-bearing and are stated at their nominal value. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

1,160,409

1,141,530

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 7)

9,829

9,829

Trade creditors

58,677

58,679

Taxation and social security

433,579

363,061

Other creditors

360

360

502,445

431,929

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 7)

6,146

8,392

7.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank loans

9,829

9,829

Amounts falling due between two and five years:

Bank loans - 2-5 years

6,146

8,392

8.

RESERVES

Retained

Other

earnings

reserves

Totals

£

£

£

At 1 November 2024

701,309

40

701,349

Deficit for the year

(48,440

)

(48,440

)

At 31 October 2025

652,869

40

652,909

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024:

2025

2024

£

£

S Hariraman

Balance outstanding at start of year

613,778

658,756

Amounts advanced

96,940

14,472

Amounts repaid

(78,060

)

(59,450

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

632,658

613,778