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Registration number: 14054074

BCCL Group Limited
(formerly Copiam Recruitment Limited)

Unaudited Filleted Financial Statements

for the Period from 19 April 2022 to 31 March 2023

 

BCCL Group Limited

Contents

Balance Sheet

1

Notes to the Unaudited Financial Statements

2 to 4

 

BCCL Group Limited

(Registration number: 14054074)
Balance Sheet as at 31 March 2023

Note

2023
£

Current assets

 

Debtors

4

10,714

Cash at bank and in hand

 

233

 

10,947

Creditors: Amounts falling due within one year

5

(19,176)

Net liabilities

 

(8,229)

Capital and reserves

 

Called up share capital

100

Retained earnings

(8,329)

Shareholders' deficit

 

(8,229)

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

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 15 March 2024
 

.........................................
Mr W Mulholland
Director

 

BCCL Group Limited

Notes to the Unaudited Financial Statements for the Period from 19 April 2022 to 31 March 2023

1

General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The company was formerly known as Copiam Recruitment Limited.

The address of its registered office is:
C/o Beever and Struthers
One Express
1 George Leigh Street
Manchester
M4 5DL
England

These financial statements were authorised for issue by the director on 15 March 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

At the balance sheet date, the company's liabilities exceeded its assets. The company has a good working relationship with its creditors and received assurances from the directors that they will continue to give financial support to the company for twelve months from the date of signing these financial statements.

On this basis, the directors consider it appropriate to prepare the accounts on the going concern basis. However, should the financial support mentioned above not be forthcoming the going concern basis used in preparing the company's accounts may be invalid and adjustments would have to be made to reduce the value of assets to their realisable amount and provide for any further liabilities which might arise. The accounts do not include any adjustment to the company's assets or liabilities that might be necessary should this basis not continue to be appropriate.

 

BCCL Group Limited

Notes to the Unaudited Financial Statements for the Period from 19 April 2022 to 31 March 2023

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

3

Staff numbers

The average number of persons employed by the company (including the director) during the period, was 0.

4

Debtors

Current

2023
£

Prepayments

10,000

Other debtors

714

 

10,714

5

Creditors

Creditors: amounts falling due within one year

2023
£

Due within one year

Taxation and social security

8,176

Accruals and deferred income

11,000

19,176

 

BCCL Group Limited

Notes to the Unaudited Financial Statements for the Period from 19 April 2022 to 31 March 2023

6

Related party transactions

Summary of transactions with other related parties

During the year the company transacted with a business under common control and at the balance sheet date was owed £43,086. The company went into liquidation after the year end and the balance has been written off as unrecoverable.