IRIS Accounts Production v25.1.0.734 03817308 Board of Directors 1.8.23 31.7.24 31.7.24 false true false false false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh038173082023-07-31038173082024-07-31038173082023-08-012024-07-31038173082022-07-31038173082022-08-012023-07-31038173082023-07-3103817308ns15:EnglandWales2023-08-012024-07-3103817308ns14:PoundSterling2023-08-012024-07-3103817308ns10:Director12023-08-012024-07-3103817308ns10:PrivateLimitedCompanyLtd2023-08-012024-07-3103817308ns10:Micro-entities2023-08-012024-07-3103817308ns10:AuditExempt-NoAccountantsReport2023-08-012024-07-3103817308ns10:FullAccounts2023-08-012024-07-3103817308ns5:Non-currentFinancialInstruments2024-07-3103817308ns5:Non-currentFinancialInstruments2023-07-3103817308ns10:RegisteredOffice2023-08-012024-07-31
REGISTERED NUMBER: 03817308 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2024

for

B. C. Development Limited

B. C. Development Limited (Registered number: 03817308)

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










Page

Balance Sheet 1


B. C. Development Limited (Registered number: 03817308)

Balance Sheet
31 July 2024

31.7.24 31.7.23
as restated
£    £    £    £   
CALLED UP SHARE CAPITAL NOT PAID 8 8

FIXED ASSETS 80,000 80,000

CURRENT ASSETS 5,723 6,746
NET CURRENT ASSETS 5,723 6,746
TOTAL ASSETS LESS CURRENT
LIABILITIES

85,731

86,754

CREDITORS
Amounts falling due after more than one
year

(93,534

)

(94,557

)
NET LIABILITIES (7,803 ) (7,803 )

CAPITAL AND RESERVES (7,803 ) (7,803 )

NOTES TO THE FINANCIAL STATEMENTS

1. STATUTORY INFORMATION

B. C. Development Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 03817308

Registered office: Bryn Awel
Great Darkgate Street
Aberystwyth
Ceredigion
SY23 1DW

2. AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the year was 2 (2023 - 2 ) .

B. C. Development Limited (Registered number: 03817308)

Balance Sheet - continued
31 July 2024

NOTES TO THE FINANCIAL STATEMENTS

3. PRIOR YEAR ADJUSTMENT

In previous years the freehold property asset of the company had been omitted from the accounts, as had the related bank loan, reserves and director's loan. Income from the freehold property had also been omitted from the accounts, together with related expenses.

The directors of the company have therefore made a prior year adjustment to correct the material errors.

Opening retained earnings in the comparatives to these financial statements (i.e. at 1 August 2022 have been amended by £7,811 (debit balance). Freehold property has been increased by £80,000. Bank loans have been increased by £94,557 and the director's loan balance has been increased by £6,746 (debit).

The financial statements of the company for the year ended 31 July 2023 have also been restated to include the company's rental income and related expenses.



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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 25 April 2025 and were signed on its behalf by:





Mr W H Coyne - Director