IRIS Accounts Production v24.3.2.46 04355793 Board of Directors Board of Directors 1.7.23 30.6.24 30.6.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh043557932023-06-30043557932024-06-30043557932023-07-012024-06-30043557932022-06-30043557932022-07-012023-06-30043557932023-06-3004355793ns15:EnglandWales2023-07-012024-06-3004355793ns14:PoundSterling2023-07-012024-06-3004355793ns10:Director12023-07-012024-06-3004355793ns10:Director22023-07-012024-06-3004355793ns10:PrivateLimitedCompanyLtd2023-07-012024-06-3004355793ns10:SmallEntities2023-07-012024-06-3004355793ns10:AuditExempt-NoAccountantsReport2023-07-012024-06-3004355793ns10:SmallCompaniesRegimeForDirectorsReport2023-07-012024-06-3004355793ns10:SmallCompaniesRegimeForAccounts2023-07-012024-06-3004355793ns10:AbridgedAccounts2023-07-012024-06-3004355793ns10:Director32023-07-012024-06-3004355793ns10:CompanySecretary12023-07-012024-06-3004355793ns10:RegisteredOffice2023-07-012024-06-3004355793ns5:CurrentFinancialInstruments2024-06-3004355793ns5:CurrentFinancialInstruments2023-06-3004355793ns5:Non-currentFinancialInstruments2024-06-3004355793ns5:Non-currentFinancialInstruments2023-06-3004355793ns5:ShareCapital2024-06-3004355793ns5:ShareCapital2023-06-3004355793ns5:RetainedEarningsAccumulatedLosses2024-06-3004355793ns5:RetainedEarningsAccumulatedLosses2023-06-3004355793ns5:PlantMachinery2023-07-012024-06-30
REGISTERED NUMBER: 04355793 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2024

for

BCT Aviation Maintenance Limited

BCT Aviation Maintenance Limited (Registered number: 04355793)

Contents of the Financial Statements
for the year ended 30 June 2024










Page

Company information 1

Abridged balance sheet 2

Notes to the financial statements 4


BCT Aviation Maintenance Limited

Company Information
for the year ended 30 June 2024







Directors: R A Brown
A C Dove
P K Allison





Secretary: A C Dove





Registered office: Centennial House
East Midlands Airport
Castle Donington
Derby
Derbyshire
DE74 2SA





Registered number: 04355793 (England and Wales)

BCT Aviation Maintenance Limited (Registered number: 04355793)

Abridged Balance Sheet
30 June 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Tangible assets 4 456,398 451,528

Current assets
Stocks 203,769 197,915
Debtors 1,158,591 730,503
Cash in hand 171,701 558,363
1,534,061 1,486,781
Creditors
Amounts falling due within one year 1,271,275 913,834
Net current assets 262,786 572,947
Total assets less current liabilities 719,184 1,024,475

Creditors
Amounts falling due after more than one
year

80,228

161,801
Net assets 638,956 862,674

Capital and reserves
Called up share capital 1,010 1,010
Retained earnings 637,946 861,664
638,956 862,674

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

BCT Aviation Maintenance Limited (Registered number: 04355793)

Abridged Balance Sheet - continued
30 June 2024


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

All the members have consented to the preparation of an abridged Balance sheet for the year ended 30 June 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 December 2024 and were signed on its behalf by:




R A Brown - Director



P K Allison - Director


BCT Aviation Maintenance Limited (Registered number: 04355793)

Notes to the Financial Statements
for the year ended 30 June 2024


1. STATUTORY INFORMATION

BCT Aviation Maintenance Limited is a private company, limited by shares , registered in England and Wales. 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 Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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.
Plant and machinery etc - 25% on reducing balance and 20% 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 Income Statement, 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 53 (2023 - 40 ) .

BCT Aviation Maintenance Limited (Registered number: 04355793)

Notes to the Financial Statements - continued
for the year ended 30 June 2024


4. TANGIBLE FIXED ASSETS
Totals
£   
Cost
At 1 July 2023 756,155
Additions 90,177
Disposals (8,000 )
At 30 June 2024 838,332
Depreciation
At 1 July 2023 304,627
Charge for year 81,769
Eliminated on disposal (4,462 )
At 30 June 2024 381,934
Net book value
At 30 June 2024 456,398
At 30 June 2023 451,528