BCERTA LTD.

Company Registration Number:
SC355831 (Scotland)

Unaudited abridged accounts for the year ended 31 March 2023

Period of accounts

Start date: 01 April 2022

End date: 31 March 2023

BCERTA LTD.

Contents of the Financial Statements

for the Period Ended 31 March 2023

Company Information - 3
Profit and Loss Account - 4
Balance sheet - 5
Additional notes - 7
Balance sheet notes - 10

BCERTA LTD.

Company Information

for the Period Ended 31 March 2023




Registered office: 1st Floor, 134-138
West Regent Street
Glasgow
G2 2RQ
Company Registration Number: SC355831 (Scotland)

BCERTA LTD.

Profit and Loss Account

for the Period Ended 31 March 2023


Notes

2023
£

2022
£
Gross Profit or (Loss) 704,823 466,288
Income from coronavirus (COVID-19) business support grants 0 0
Distribution Costs ( 0 ) ( 0 )
Administrative Expenses ( 471,152 ) ( 341,762 )
Operating Profit or (Loss) 233,671 124,526
Interest Receivable and Similar Income 0 -
Interest Payable and Similar Charges ( 55,039 ) ( 37,362 )
Profit or (Loss) Before Tax 178,632 87,164
Tax on Profit ( 0 ) ( 0 )
Profit or (Loss) for Period 178,632 87,164

The notes form part of these financial statements

BCERTA LTD.

Balance sheet

As at 31 March 2023


Notes

2023
£

2022
£
Fixed assets
Intangible assets: 4 540,270 540,270
Tangible assets: 5 106,640 72,717
Total fixed assets: 646,910 612,987
Current assets
Stocks: 179,172 60,265
Debtors: 226,569 170,264
Cash at bank and in hand: 57,800 9,449
Total current assets: 463,541 239,978
Creditors: amounts falling due within one year: ( 360,558 ) ( 252,797 )
Net current assets (liabilities): 102,983 ( 12,819 )
Total assets less current liabilities: 749,893 600,168
Creditors: amounts falling due after more than one year: ( 211,079 ) ( 239,986 )
Total net assets (liabilities): 538,814 360,182

The notes form part of these financial statements

BCERTA LTD.

Balance sheet continued

As at 31 March 2023


Notes

2023
£

2022
£
Capital and reserves
Called up share capital: 824,497 824,497
Revaluation reserve: 6 540,270 540,270
Profit and loss account: ( 825,953 ) ( 1,004,585 )
Shareholders funds: 538,814 360,182

For the year ending 31 March 2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 28 October 2023
And Signed On Behalf Of The Board By:

Name: JAMES JOSEPH BRANNAN
Status: Director

The notes form part of these financial statements

BCERTA LTD.

Notes to the Financial Statements

for the Period Ended 31 March 2023

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

BCERTA LTD.

Notes to the Financial Statements

for the Period Ended 31 March 2023

  • 2. Employees


    2023

    2022
    Average number of employees during the period 9 9

BCERTA LTD.

Notes to the Financial Statements

for the Period Ended 31 March 2023

  • 3. Off balance sheet disclosure

    No

BCERTA LTD.

Notes to the Financial Statements

for the Period Ended 31 March 2023

  • 4. Intangible assets

    Total
    Cost £
    At 01 April 2022 540,270
    Additions 0
    Disposals (0)
    Revaluations 0
    Transfers 0
    At 31 March 2023 540,270
    Amortisation
    Amortisation at 01 April 2022 0
    Charge for year 0
    On disposals (0)
    Other adjustments 0
    Amortisation at 31 March 2023 0
    Net book value
    Net book value at 31 March 2023 540,270
    Net book value at 31 March 2022 540,270

BCERTA LTD.

Notes to the Financial Statements

for the Period Ended 31 March 2023

5. Tangible Assets

Total
Cost £
At 01 April 2022 72,717
Additions 33,923
Disposals (0)
Revaluations 0
Transfers 0
At 31 March 2023 106,640
Depreciation
At 01 April 2022 0
Charge for year 0
On disposals (0)
Other adjustments 0
At 31 March 2023 0
Net book value
At 31 March 2023 106,640
At 31 March 2022 72,717

BCERTA LTD.

Notes to the Financial Statements

for the Period Ended 31 March 2023

6. Revaluation reserve


2023
£
Balance at 01 April 2022 540,270
Surplus or deficit after revaluation 0
Balance at 31 March 2023 540,270