Acorah Software Products - Accounts Production 15.0.600 false true 31 May 2023 1 June 2022 false 1 June 2023 31 May 2024 31 May 2024 01313575 Mr Nicholas Emmett Mrs Rachel Emmett iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01313575 2023-05-31 01313575 2024-05-31 01313575 2023-06-01 2024-05-31 01313575 frs-core:CurrentFinancialInstruments 2024-05-31 01313575 frs-core:Non-currentFinancialInstruments 2024-05-31 01313575 frs-core:BetweenOneFiveYears 2024-05-31 01313575 frs-core:FurnitureFittings 2024-05-31 01313575 frs-core:FurnitureFittings 2023-06-01 2024-05-31 01313575 frs-core:FurnitureFittings 2023-05-31 01313575 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-05-31 01313575 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-06-01 2024-05-31 01313575 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-05-31 01313575 frs-core:MotorVehicles 2024-05-31 01313575 frs-core:MotorVehicles 2023-06-01 2024-05-31 01313575 frs-core:MotorVehicles 2023-05-31 01313575 frs-core:PlantMachinery 2024-05-31 01313575 frs-core:PlantMachinery 2023-06-01 2024-05-31 01313575 frs-core:PlantMachinery 2023-05-31 01313575 frs-core:WithinOneYear 2024-05-31 01313575 frs-core:CapitalRedemptionReserve 2024-05-31 01313575 frs-core:ShareCapital 2024-05-31 01313575 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 01313575 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 01313575 frs-bus:FilletedAccounts 2023-06-01 2024-05-31 01313575 frs-bus:SmallEntities 2023-06-01 2024-05-31 01313575 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 01313575 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 01313575 frs-bus:Director1 2023-06-01 2024-05-31 01313575 frs-bus:Director2 2023-06-01 2024-05-31 01313575 frs-countries:EnglandWales 2023-06-01 2024-05-31 01313575 2022-05-31 01313575 2023-05-31 01313575 2022-06-01 2023-05-31 01313575 frs-core:CurrentFinancialInstruments 2023-05-31 01313575 frs-core:Non-currentFinancialInstruments 2023-05-31 01313575 frs-core:BetweenOneFiveYears 2023-05-31 01313575 frs-core:WithinOneYear 2023-05-31 01313575 frs-core:CapitalRedemptionReserve 2023-05-31 01313575 frs-core:ShareCapital 2023-05-31 01313575 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31
Registered number: 01313575
BPC (UK) LIMITED
Unaudited Financial Statements
For The Year Ended 31 May 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 01313575
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 720,750 745,905
720,750 745,905
CURRENT ASSETS
Stocks 202,967 243,691
Debtors 5 395,648 456,116
Cash at bank and in hand 719,532 536,151
1,318,147 1,235,958
Creditors: Amounts Falling Due Within One Year 6 (387,837 ) (514,594 )
NET CURRENT ASSETS (LIABILITIES) 930,310 721,364
TOTAL ASSETS LESS CURRENT LIABILITIES 1,651,060 1,467,269
Creditors: Amounts Falling Due After More Than One Year 7 (33,838 ) (68,994 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (148,318 ) (171,045 )
NET ASSETS 1,468,904 1,227,230
CAPITAL AND RESERVES
Called up share capital 15,000 15,000
Capital redemption reserve 15,000 15,000
Profit and Loss Account 1,438,904 1,197,230
SHAREHOLDERS' FUNDS 1,468,904 1,227,230
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For the year ending 31 May 2024 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
Mr Nicholas Emmett
Director
18/09/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
BPC (UK) LIMITED registered number 01313575 is a company limited by shares incorporated in England & Wales. The Registered Office is 50 - 54 Berry Lane, Longridge, Preston, Lancashire, PR3 3JP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historic cost convention and in accordance with the FRS 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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets over their expected useful lives on the following bases:
Leasehold 20% Straight Line
Plant & Machinery 10% Reducing Balance
Motor Vehicles 25% Reducing Blance
Fixtures & Fittings 10% Straight Line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases and hire purchase agreements are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.6. 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.
2.7. 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.
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2.8. Taxation
Taxation represents the sum of tax currently payable and deferred tax. The Company's liability for current tax is calculated using tax rates that have been enacted or substantially enacted by the end of the reporting period.

Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantially enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 2 4
Sales, marketing and distribution 3 3
Manufacturing 11 11
16 18
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 June 2023 33,101 871,782 99,869 8,308 1,013,060
Additions - - 84,386 - 84,386
Disposals - (9,665 ) - - (9,665 )
As at 31 May 2024 33,101 862,117 184,255 8,308 1,087,781
Depreciation
As at 1 June 2023 1 245,272 19,129 2,753 267,155
Provided during the period 6,620 61,685 36,011 835 105,151
Disposals - (5,275 ) - - (5,275 )
As at 31 May 2024 6,621 301,682 55,140 3,588 367,031
Net Book Value
As at 31 May 2024 26,480 560,435 129,115 4,720 720,750
As at 1 June 2023 33,100 626,510 80,740 5,555 745,905
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5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 379,345 335,301
Prepayments and accrued income 16,303 15,815
Directors' loan accounts - 105,000
395,648 456,116
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 25,000 25,000
Trade creditors 113,673 168,894
Bank loans and overdrafts 10,123 9,849
Corporation tax 103,580 80,197
Other taxes and social security 4,798 5,731
VAT 123,966 113,480
Other creditors 1,226 1,613
Accruals and deferred income 5,471 4,830
Amounts owed to parent undertaking - 105,000
387,837 514,594
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 20,834 45,834
Bank loans 13,004 23,160
33,838 68,994
8. Secured Creditors
Of the creditors the following amounts are secured.
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 45,833 70,834
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9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 36,600 36,600
Later than one year and not later than five years 329,400 -
366,000 36,600
10. Related Party Transactions
Emmett Holdings Limited and Corona Holdings LimitedEmmett Holdings Limited owned 100% of the issued share capital in this Company until a restructure of the the group on 5th Ocotber 2023 at which time it was transferred to Corona Holdings Limited. Rent of land and buildings in the sum of £25,187 (2023-£70,167) was paid to Emmett Holdings Limited and rent of £48,013 (2023-£NIL) was paid to Corona Holdings Limited during the year.

Emmett Holdings Limited and Corona Holdings Limited

Emmett Holdings Limited owned 100% of the issued share capital in this Company until a restructure of the the group on 5th Ocotber 2023 at which time it was transferred to Corona Holdings Limited. Rent of land and buildings in the sum of £25,187 (2023-£70,167) was paid to Emmett Holdings Limited and rent of £48,013 (2023-£NIL) was paid to Corona Holdings Limited during the year.

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