Company Registration No. NI614862 (Northern Ireland)
BCD Perry Limited
Unaudited accounts
for the year ended 31 December 2024
BCD Perry Limited
Statement of financial position
as at 31 December 2024
Tangible assets
32,636
38,481
Investments
829,387
807,416
Cash at bank and in hand
1,498
1,731
Creditors: amounts falling due within one year
(1,275)
(1,140)
Net current assets
804
1,204
Total assets less current liabilities
862,827
847,101
Provisions for liabilities
Deferred tax
(72,881)
(78,902)
Net assets
789,946
768,199
Called up share capital
82,100
82,100
Profit and loss account
707,846
686,099
Shareholders' funds
789,946
768,199
For the year ending 31 December 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 April 2025 and were signed on its behalf by
Belinda Perry
Director
Company Registration No. NI614862
BCD Perry Limited
Notes to the Accounts
for the year ended 31 December 2024
BCD Perry Limited is a private company, limited by shares, registered in Northern Ireland, registration number NI614862. The registered office is Unit 2 Channel Wharf, 21 Old Channel Road, Belfast, Antrim, BT3 9DE, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The director believes that the company BCD Perry Limited has adequate resources available to enable it to continue to meet its ongoing obligations as and when they fall due for at least a period of 12 months from the date of approval of the financial statements. Accordingly, the company continues to adopt the going concern basis in preparation of its financial statements.
The accounts are presented in £ sterling.
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be measured reliably. Turnover comprises dividend income received from investments.
Investments in shares are included at fair value with changes in fair value recognised through the profit and loss account.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
15% - Straight line
BCD Perry Limited
Notes to the Accounts
for the year ended 31 December 2024
4
Tangible fixed assets
Motor vehicles
At 31 December 2024
38,968
At 31 December 2024
32,636
At 31 December 2023
38,481
5
Investments
Other investments
Valuation at 1 January 2024
807,416
Fair value adjustments
23,594
Valuation at 31 December 2024
829,387
Amounts falling due within one year
Accrued income and prepayments
581
613
7
Creditors: amounts falling due within one year
2024
2023
8
Deferred taxation
2024
2023
Revaluation of investment property
72,881
78,902
Provision at start of year
78,902
78,695
(Credited)/charged to the profit and loss account
(6,021)
207
Provision at end of year
72,881
78,902
BCD Perry Limited
Notes to the Accounts
for the year ended 31 December 2024
Allotted, called up and fully paid:
82,100 Ordinary shares of £1 each
82,100
82,100
10
Average number of employees
During the year the average number of employees was 0 (2023: 0).