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REGISTERED NUMBER: 08920435 (England and Wales)



































Unaudited Financial Statements

for the Year Ended 31 March 2023

for

BCM Complete Construction Ltd

BCM Complete Construction Ltd (Registered number: 08920435)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


BCM Complete Construction Ltd

Company Information
for the Year Ended 31 March 2023







DIRECTORS: B T Q Crane
M R Q Crane





REGISTERED OFFICE: 2 Wyevale Business Park
Kings Acre
Hereford
Herefordshire
HR4 7BS





REGISTERED NUMBER: 08920435 (England and Wales)





ACCOUNTANTS: Thorne Widgery Accountancy Ltd
Chartered Accountants
2 Wyevale Business Park
Kings Acre
Hereford
Herefordshire
HR4 7BS

BCM Complete Construction Ltd (Registered number: 08920435)

Abridged Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 119,994 106,512
119,994 106,512

CURRENT ASSETS
Stocks 141,879 83,808
Debtors 125,575 81,118
Cash at bank 1,511 71,172
268,965 236,098
CREDITORS
Amounts falling due within one year (158,015 ) (52,475 )
NET CURRENT ASSETS 110,950 183,623
TOTAL ASSETS LESS CURRENT LIABILITIES 230,944 290,135

CREDITORS
Amounts falling due after more than one
year

(205,408

)

(253,977

)

PROVISIONS FOR LIABILITIES (22,658 ) (20,237 )
NET ASSETS 2,878 15,921

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 2,778 15,821
SHAREHOLDERS' FUNDS 2,878 15,921

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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.

BCM Complete Construction Ltd (Registered number: 08920435)

Abridged Balance Sheet - continued
31 March 2023


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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2023 in accordance with Section 444(2A) of the Companies Act 2006.

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 6 September 2023 and were signed on its behalf by:




B T Q Crane - Director



M R Q Crane - Director


BCM Complete Construction Ltd (Registered number: 08920435)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

BCM Complete Construction 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 10% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 20% on cost

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.


BCM Complete Construction Ltd (Registered number: 08920435)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

2. ACCOUNTING POLICIES - continued
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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 3 (2022 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2022
and 31 March 2023 21,763
AMORTISATION
At 1 April 2022
and 31 March 2023 21,763
NET BOOK VALUE

At 31 March 2023 -
At 31 March 2022 -

BCM Complete Construction Ltd (Registered number: 08920435)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2022 191,347
Additions 40,060
At 31 March 2023 231,407
DEPRECIATION
At 1 April 2022 84,835
Charge for year 26,578
At 31 March 2023 111,413
NET BOOK VALUE
At 31 March 2023 119,994
At 31 March 2022 106,512

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals
£   
COST
At 1 April 2022
and 31 March 2023 65,750
DEPRECIATION
At 1 April 2022 17,950
Charge for year 9,560
At 31 March 2023 27,510
NET BOOK VALUE
At 31 March 2023 38,240
At 31 March 2022 47,800

6. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2023 and 31 March 2022:

31.3.23 31.3.22
£    £   
B T Q Crane
Balance outstanding at start of year 12,679 14,492
Amounts advanced 17,374 27,848
Amounts repaid (30,053 ) (29,661 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 12,679

BCM Complete Construction Ltd (Registered number: 08920435)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

6. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

M R Q Crane
Balance outstanding at start of year 116 12,747
Amounts advanced 23,114 18,331
Amounts repaid (23,230 ) (30,962 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 116

This loans are interest free and will be repaid in full during the next financial year.