BPG 3 LTD - Filleted accounts

Registered number

14566585

BPG 3 LTD

Filleted Accounts

31 January 2026

BPG 3 LTD
Registered number:		14566585
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Investment property	4		2,675,275			-
			2,675,275			-

Current assets
Debtors	5	57,795			415,100
Cash at bank and in hand		33			101,779
		57,828			516,879

Creditors: amounts falling due within one year	6	(774,018)			(517,309)

Net current liabilities			(716,190)			(430)

Total assets less current liabilities			1,959,085			(430)

Creditors: amounts falling due after more than one year	7		(1,999,948)			-


Net liabilities			(40,863)			(430)

Capital and reserves
Called up share capital			100			100
Profit and loss account			(40,963)			(530)

Shareholder's funds			(40,863)			(430)

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 his 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.




Mr Jatin Singh Sethi
Director
Approved by the board on 31 October 2026

BPG 3 LTD
Notes to the Accounts
for the year ended 31 January 2026


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.

	Investment property
	Investment property is initially recognised at cost and subsequently measured at fair value at the reporting date. The fair value represents the directors’ best estimate at the year end based on available information, with any changes recognised in profit or loss.

	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. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


3	Employees	2026		2025
Number			Number

	Average number of persons employed by the company	0		0



4	Investment property

Investment
property			Total
£			£
	Cost
	At 1 February 2025	-		-
	Additions	2,675,275		2,675,275
	Revaluation	-		-
	Disposals	-		-

	At 31 January 2026	2,675,275		2,675,275


5	Debtors	2026		2025
£			£

	Other debtors	57,795		415,100
		57,795		415,100


6	Creditors: amounts falling due within one year	2026		2025
£			£

	Other creditors	774,018		517,309
		774,018		517,309


7	Creditors: amounts falling due after one year	2026		2025
£			£

	Other creditors	1,999,948		-
		1,999,948		-


8	Other information

	BPG 3 LTD is a private company limited by shares and incorporated in England. Its registered office is:
	203 Norwood Road
	Southall
	UB2 4JF