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frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-05-31 08052008 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-06-01 2022-05-31 08052008 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-05-31 08052008 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-05-31 08052008 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-05-31 08052008 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-05-31 08052008 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-05-31 08052008 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-05-31 08052008 frs-core:Share-basedPaymentsDeferredTax 2022-05-31 08052008 frs-core:TaxCreditsDeferredTax 2022-05-31 08052008 frs-core:CostValuation 2021-05-31 08052008 frs-core:AdditionsToInvestments 2022-05-31 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frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-05-31 08052008 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-05-31 08052008 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-05-31 08052008 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 08052008 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 08052008 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 08052008 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 08052008 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-05-31 08052008 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 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frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 08052008 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-05-31 08052008 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-05-31 08052008 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 08052008 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 08052008 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 08052008 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 08052008 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-05-31 08052008 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 08052008 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 08052008 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 08052008 dpl-frs:CostSales 2021-06-01 2022-05-31 08052008 dpl-frs:CostSales 2021-05-31 08052008 dpl-frs:CostSales 2022-05-31 08052008 dpl-frs:DistributionCosts 2021-06-01 2022-05-31 08052008 dpl-frs:AdministrativeExpenses 2021-06-01 2022-05-31 08052008 frs-bus:Director1 2021-06-01 2022-05-31 08052008 frs-bus:Director1 2021-05-31 08052008 frs-bus:Director1 2022-05-31 08052008 frs-bus:Director2 2021-06-01 2022-05-31 08052008 frs-bus:Director2 2021-05-31 08052008 frs-bus:Director2 2022-05-31 08052008 frs-bus:Director3 2021-06-01 2022-05-31 08052008 frs-bus:Director3 2021-05-31 08052008 frs-bus:Director3 2022-05-31 08052008 frs-bus:Director4 2021-06-01 2022-05-31 08052008 frs-bus:Director4 2021-05-31 08052008 frs-bus:Director4 2022-05-31 08052008 1 2021-06-01 2022-05-31 08052008 frs-core:CurrentFinancialInstruments 1 2022-05-31 08052008 frs-core:Non-currentFinancialInstruments 1 2022-05-31 08052008 2 2021-06-01 2022-05-31 08052008 frs-core:CurrentFinancialInstruments 2 2022-05-31 08052008 frs-core:Non-currentFinancialInstruments 2 2022-05-31 08052008 3 2021-06-01 2022-05-31 08052008 frs-core:CurrentFinancialInstruments 3 2022-05-31 08052008 frs-core:Non-currentFinancialInstruments 3 2022-05-31 08052008 4 2021-06-01 2022-05-31 08052008 frs-core:CurrentFinancialInstruments 4 2022-05-31 08052008 frs-core:Non-currentFinancialInstruments 4 2022-05-31 08052008 5 2021-06-01 2022-05-31 08052008 frs-core:CurrentFinancialInstruments 5 2022-05-31 08052008 frs-core:Non-currentFinancialInstruments 5 2022-05-31 08052008 6 2021-06-01 2022-05-31 08052008 frs-core:CurrentFinancialInstruments 6 2022-05-31 08052008 frs-core:Non-currentFinancialInstruments 6 2022-05-31 08052008 7 2021-06-01 2022-05-31 08052008 frs-core:CurrentFinancialInstruments 7 2022-05-31 08052008 frs-core:Non-currentFinancialInstruments 7 2022-05-31 08052008 8 2021-06-01 2022-05-31 08052008 frs-core:CurrentFinancialInstruments 8 2022-05-31 08052008 frs-core:Non-currentFinancialInstruments 8 2022-05-31 08052008 9 2021-06-01 2022-05-31 08052008 frs-core:CurrentFinancialInstruments 9 2022-05-31 08052008 frs-core:Non-currentFinancialInstruments 9 2022-05-31 08052008 10 2021-06-01 2022-05-31 08052008 frs-core:CurrentFinancialInstruments 10 2022-05-31 08052008 frs-core:Non-currentFinancialInstruments 10 2022-05-31 08052008 11 2021-06-01 2022-05-31 08052008 frs-core:CurrentFinancialInstruments 11 2022-05-31 08052008 frs-core:Non-currentFinancialInstruments 11 2022-05-31 08052008 12 2021-06-01 2022-05-31 08052008 frs-core:CurrentFinancialInstruments 12 2022-05-31 08052008 frs-core:Non-currentFinancialInstruments 12 2022-05-31 08052008 13 2021-06-01 2022-05-31 08052008 frs-core:CurrentFinancialInstruments 13 2022-05-31 08052008 frs-core:Non-currentFinancialInstruments 13 2022-05-31 08052008 14 2021-06-01 2022-05-31 08052008 frs-core:CurrentFinancialInstruments 14 2022-05-31 08052008 frs-core:Non-currentFinancialInstruments 14 2022-05-31 08052008 15 2021-06-01 2022-05-31 08052008 frs-core:CurrentFinancialInstruments 15 2022-05-31 08052008 frs-core:Non-currentFinancialInstruments 15 2022-05-31 08052008 16 2021-06-01 2022-05-31 08052008 frs-core:CurrentFinancialInstruments 16 2022-05-31 08052008 frs-core:Non-currentFinancialInstruments 16 2022-05-31 08052008 17 2021-06-01 2022-05-31 08052008 frs-core:CurrentFinancialInstruments 17 2022-05-31 08052008 frs-core:Non-currentFinancialInstruments 17 2022-05-31 08052008 18 2021-06-01 2022-05-31 08052008 frs-core:CurrentFinancialInstruments 18 2022-05-31 08052008 frs-core:Non-currentFinancialInstruments 18 2022-05-31 08052008 19 2021-06-01 2022-05-31 08052008 frs-core:CurrentFinancialInstruments 19 2022-05-31 08052008 frs-core:Non-currentFinancialInstruments 19 2022-05-31 08052008 20 2021-06-01 2022-05-31 08052008 frs-core:CurrentFinancialInstruments 20 2022-05-31 08052008 frs-core:Non-currentFinancialInstruments 20 2022-05-31 08052008 dpl-frs:Item1 2021-06-01 2022-05-31 08052008 dpl-frs:Item1 2021-05-31 08052008 dpl-frs:Item1 2022-05-31 08052008 dpl-frs:CostSales dpl-frs:Item1 2021-06-01 2022-05-31 08052008 dpl-frs:CostSales dpl-frs:Item1 2021-05-31 08052008 dpl-frs:CostSales dpl-frs:Item1 2022-05-31 08052008 dpl-frs:DistributionCosts dpl-frs:Item1 2021-06-01 2022-05-31 08052008 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-06-01 2022-05-31 08052008 dpl-frs:Item2 2021-06-01 2022-05-31 08052008 dpl-frs:Item2 2021-05-31 08052008 dpl-frs:Item2 2022-05-31 08052008 dpl-frs:CostSales dpl-frs:Item2 2021-06-01 2022-05-31 08052008 dpl-frs:CostSales dpl-frs:Item2 2021-05-31 08052008 dpl-frs:CostSales dpl-frs:Item2 2022-05-31 08052008 dpl-frs:DistributionCosts dpl-frs:Item2 2021-06-01 2022-05-31 08052008 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-06-01 2022-05-31 08052008 dpl-frs:Item3 2021-06-01 2022-05-31 08052008 dpl-frs:Item3 2021-05-31 08052008 dpl-frs:Item3 2022-05-31 08052008 dpl-frs:CostSales dpl-frs:Item3 2021-06-01 2022-05-31 08052008 dpl-frs:CostSales dpl-frs:Item3 2021-05-31 08052008 dpl-frs:CostSales dpl-frs:Item3 2022-05-31 08052008 dpl-frs:DistributionCosts dpl-frs:Item3 2021-06-01 2022-05-31 08052008 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-06-01 2022-05-31 08052008 dpl-frs:Item4 2021-06-01 2022-05-31 08052008 dpl-frs:Item4 2021-05-31 08052008 dpl-frs:Item4 2022-05-31 08052008 dpl-frs:CostSales dpl-frs:Item4 2021-06-01 2022-05-31 08052008 dpl-frs:CostSales dpl-frs:Item4 2021-05-31 08052008 dpl-frs:CostSales dpl-frs:Item4 2022-05-31 08052008 dpl-frs:DistributionCosts dpl-frs:Item4 2021-06-01 2022-05-31 08052008 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-06-01 2022-05-31 08052008 dpl-frs:Item5 2021-06-01 2022-05-31 08052008 dpl-frs:Item5 2021-05-31 08052008 dpl-frs:Item5 2022-05-31 08052008 dpl-frs:CostSales dpl-frs:Item5 2021-06-01 2022-05-31 08052008 dpl-frs:CostSales dpl-frs:Item5 2021-05-31 08052008 dpl-frs:CostSales dpl-frs:Item5 2022-05-31 08052008 dpl-frs:DistributionCosts dpl-frs:Item5 2021-06-01 2022-05-31 08052008 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-06-01 2022-05-31 08052008 dpl-frs:Item6 2021-06-01 2022-05-31 08052008 dpl-frs:Item6 2021-05-31 08052008 dpl-frs:Item6 2022-05-31 08052008 dpl-frs:CostSales dpl-frs:Item6 2021-06-01 2022-05-31 08052008 dpl-frs:CostSales dpl-frs:Item6 2021-05-31 08052008 dpl-frs:CostSales dpl-frs:Item6 2022-05-31 08052008 dpl-frs:DistributionCosts dpl-frs:Item6 2021-06-01 2022-05-31 08052008 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-06-01 2022-05-31 08052008 dpl-frs:Item7 2021-06-01 2022-05-31 08052008 dpl-frs:Item7 2021-05-31 08052008 dpl-frs:Item7 2022-05-31 08052008 dpl-frs:CostSales dpl-frs:Item7 2021-06-01 2022-05-31 08052008 dpl-frs:CostSales dpl-frs:Item7 2021-05-31 08052008 dpl-frs:CostSales dpl-frs:Item7 2022-05-31 08052008 dpl-frs:DistributionCosts dpl-frs:Item7 2021-06-01 2022-05-31 08052008 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-06-01 2022-05-31 08052008 dpl-frs:Item8 2021-06-01 2022-05-31 08052008 dpl-frs:Item8 2021-05-31 08052008 dpl-frs:Item8 2022-05-31 08052008 dpl-frs:CostSales dpl-frs:Item8 2021-06-01 2022-05-31 08052008 dpl-frs:CostSales dpl-frs:Item8 2021-05-31 08052008 dpl-frs:CostSales dpl-frs:Item8 2022-05-31 08052008 dpl-frs:DistributionCosts dpl-frs:Item8 2021-06-01 2022-05-31 08052008 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-06-01 2022-05-31 08052008 dpl-frs:Item9 2021-06-01 2022-05-31 08052008 dpl-frs:Item9 2021-05-31 08052008 dpl-frs:Item9 2022-05-31 08052008 dpl-frs:CostSales dpl-frs:Item9 2021-06-01 2022-05-31 08052008 dpl-frs:CostSales dpl-frs:Item9 2021-05-31 08052008 dpl-frs:CostSales dpl-frs:Item9 2022-05-31 08052008 dpl-frs:DistributionCosts dpl-frs:Item9 2021-06-01 2022-05-31 08052008 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-06-01 2022-05-31 08052008 dpl-frs:Item10 2021-06-01 2022-05-31 08052008 dpl-frs:Item10 2021-05-31 08052008 dpl-frs:Item10 2022-05-31 08052008 dpl-frs:CostSales dpl-frs:Item10 2021-06-01 2022-05-31 08052008 dpl-frs:CostSales dpl-frs:Item10 2021-05-31 08052008 dpl-frs:CostSales dpl-frs:Item10 2022-05-31 08052008 dpl-frs:DistributionCosts dpl-frs:Item10 2021-06-01 2022-05-31 08052008 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-06-01 2022-05-31 08052008 dpl-frs:Item11 2021-06-01 2022-05-31 08052008 dpl-frs:Item11 2021-05-31 08052008 dpl-frs:Item11 2022-05-31 08052008 dpl-frs:CostSales dpl-frs:Item11 2021-06-01 2022-05-31 08052008 dpl-frs:CostSales dpl-frs:Item11 2021-05-31 08052008 dpl-frs:CostSales dpl-frs:Item11 2022-05-31 08052008 dpl-frs:DistributionCosts dpl-frs:Item11 2021-06-01 2022-05-31 08052008 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-06-01 2022-05-31 08052008 dpl-frs:Item12 2021-06-01 2022-05-31 08052008 dpl-frs:Item12 2021-05-31 08052008 dpl-frs:Item12 2022-05-31 08052008 dpl-frs:CostSales dpl-frs:Item12 2021-06-01 2022-05-31 08052008 dpl-frs:CostSales dpl-frs:Item12 2021-05-31 08052008 dpl-frs:CostSales dpl-frs:Item12 2022-05-31 08052008 dpl-frs:DistributionCosts dpl-frs:Item12 2021-06-01 2022-05-31 08052008 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-06-01 2022-05-31 08052008 1 2021-06-01 2022-05-31 08052008 frs-countries:EnglandWales 2021-06-01 2022-05-31
Registered number: 08052008
BCKR Limited
Unaudited Financial Statements
For The Year Ended 31 May 2023
Starfish Accounting Ltd
ICAEW
The Bowler Barn
Bartletts Court
Littlewick Green
Berkshire
SL6 3RX
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08052008
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12 29
12 29
CURRENT ASSETS
Debtors 5 1,376 10,243
Cash at bank and in hand 17,742 66,788
19,118 77,031
Creditors: Amounts Falling Due Within One Year 6 (96 ) (51,689 )
NET CURRENT ASSETS (LIABILITIES) 19,022 25,342
TOTAL ASSETS LESS CURRENT LIABILITIES 19,034 25,371
NET ASSETS 19,034 25,371
CAPITAL AND RESERVES
Called up share capital 40,000 40,000
Profit and Loss Account (20,966 ) (14,629 )
SHAREHOLDERS' FUNDS 19,034 25,371
Page 1
Page 2
For the year ending 31 May 2023 the company was entitled to exemption from audit 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Timothy Clark
Director
11/09/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
BCKR Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08052008 . The registered office is 55 Westover Road, London, SW18 2RF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 2 years
Computer Equipment 2 years
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. 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.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.7. 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.
2.8. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
Page 3
Page 4
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 June 2022 84 2,079 2,163
As at 31 May 2023 84 2,079 2,163
Depreciation
As at 1 June 2022 55 2,079 2,134
Provided during the period 17 - 17
As at 31 May 2023 72 2,079 2,151
Net Book Value
As at 31 May 2023 12 - 12
As at 1 June 2022 29 - 29
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 9,750
Prepayments and accrued income - 224
Other debtors 1,376 269
1,376 10,243
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 102
Other taxes and social security - 263
VAT - 8,284
Net wages - 1,539
Accruals and deferred income 96 41,501
96 51,689
7. Related Party Transactions
During the year one of the directors was paid £12,000 (2022: £15,600) for consulting services.
8. Controlling Party
The company has no overall controlling party.
Page 4