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REGISTERED NUMBER: SC451009 (Scotland)















Unaudited Financial Statements

for the Year Ended 31 May 2024

for

BCCVENDING Limited

BCCVENDING Limited (Registered number: SC451009)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BCCVENDING Limited

Company Information
for the Year Ended 31 May 2024







DIRECTOR: Mr U Dansons





REGISTERED OFFICE: Unit 21, Murcar Commercial Park
Denmore Road
Bridge of Don
Aberdeen
AB23 8JW





REGISTERED NUMBER: SC451009 (Scotland)





ACCOUNTANTS: SBP
Accountants
42 Queens Road
Aberdeen
AB15 4YE

BCCVENDING Limited (Registered number: SC451009)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 20,603 34,645

CURRENT ASSETS
Stocks 8,639 8,660
Debtors 5 3,336 1,064
Cash at bank and in hand 3,264 2,003
15,239 11,727
CREDITORS
Amounts falling due within one year 6 146,391 149,750
NET CURRENT LIABILITIES (131,152 ) (138,023 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(110,549

)

(103,378

)

CREDITORS
Amounts falling due after more than one
year

7

18,806

36,198
NET LIABILITIES (129,355 ) (139,576 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (129,455 ) (139,676 )
SHAREHOLDERS' FUNDS (129,355 ) (139,576 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

BCCVENDING Limited (Registered number: SC451009)

Balance Sheet - continued
31 May 2024


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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 February 2025 and were signed by:





Mr U Dansons - Director


BCCVENDING Limited (Registered number: SC451009)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

BCCVENDING Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

If necessary the company will be supported by the Director and based on this the Director considers it appropriate to prepare the accounts on a going concern basis. The financial statements do not include any adjustments that would result from a withdrawal of the Director's support.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 - 15% on cost
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on cost
Computer equipment - 33% on cost

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

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

BCCVENDING Limited (Registered number: SC451009)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 June 2023 108,436 1,759 31,975 11,726 153,896
Additions 423 - - - 423
Disposals (1,023 ) (105 ) - - (1,128 )
At 31 May 2024 107,836 1,654 31,975 11,726 153,191
DEPRECIATION
At 1 June 2023 90,021 1,516 15,988 11,726 119,251
Charge for year 6,174 243 7,993 - 14,410
Eliminated on disposal (968 ) (105 ) - - (1,073 )
At 31 May 2024 95,227 1,654 23,981 11,726 132,588
NET BOOK VALUE
At 31 May 2024 12,609 - 7,994 - 20,603
At 31 May 2023 18,415 243 15,987 - 34,645

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 June 2023
and 31 May 2024 31,975
DEPRECIATION
At 1 June 2023 15,988
Charge for year 7,993
At 31 May 2024 23,981
NET BOOK VALUE
At 31 May 2024 7,994
At 31 May 2023 15,987

BCCVENDING Limited (Registered number: SC451009)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors 1,981 884
Other debtors 1,355 180
3,336 1,064

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Bank loans and overdrafts 4,951 4,951
Hire purchase contracts 6,379 6,379
Trade creditors 14,667 7,944
Taxation and social security 3,908 3,263
Other creditors 116,486 127,213
146,391 149,750

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.24 31.5.23
£    £   
Bank loans 4,930 9,902
Hire purchase contracts 12,527 18,906
Other creditors 1,349 7,390
18,806 36,198

8. SECURED DEBTS

The following secured debts are included within creditors:

31.5.24 31.5.23
£    £   
Other loans 7,390 14,558

The company has granted a floating charge over all the property or undertaking of the company in favour of DSL Business Finance Ltd.

BCCVENDING Limited (Registered number: SC451009)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2024 and 31 May 2023:

31.5.24 31.5.23
£    £   
Mr U Dansons
Balance outstanding at start of year (114,051 ) (121,707 )
Amounts advanced 20,751 13,320
Amounts repaid (12,391 ) (5,664 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (105,691 ) (114,051 )

10. RELATED PARTY DISCLOSURES

Included in Other creditors is a loan from L Krastina the mother of the former director Miss Z Krastina of £2,448.20 (2023 - £3,539).

11. ULTIMATE CONTROLLING PARTY

The controlling party is Mr U Dansons.