Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-312025-05-212025-05-21false2023-09-10Other information technology service activities4falsetruefalse 15126764 2023-09-09 15126764 2023-09-10 2024-12-31 15126764 2022-09-10 2023-09-09 15126764 2024-12-31 15126764 1 2023-09-10 2024-12-31 15126764 d:Director1 2023-09-10 2024-12-31 15126764 c:CurrentFinancialInstruments 2024-12-31 15126764 c:CurrentFinancialInstruments c:WithinOneYear 2024-12-31 15126764 c:ShareCapital 2024-12-31 15126764 c:RetainedEarningsAccumulatedLosses 2024-12-31 15126764 d:OrdinaryShareClass1 2023-09-10 2024-12-31 15126764 d:OrdinaryShareClass1 2024-12-31 15126764 d:FRS102 2023-09-10 2024-12-31 15126764 d:Audited 2023-09-10 2024-12-31 15126764 d:FullAccounts 2023-09-10 2024-12-31 15126764 d:PrivateLimitedCompanyLtd 2023-09-10 2024-12-31 15126764 d:SmallCompaniesRegimeForAccounts 2023-09-10 2024-12-31 15126764 e:PoundSterling 2023-09-10 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 15126764









BC OPERATIONS LTD









FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2024

 
BC OPERATIONS LTD
REGISTERED NUMBER: 15126764

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
Note
£

  

Current assets
  

Debtors: amounts falling due within one year
 3 
100

  
100

Creditors: amounts falling due within one year
 4 
(160,034)

Net current (liabilities)/assets
  
 
 
(159,934)

Total assets less current liabilities
  
(159,934)

  

Net (liabilities)/assets
  
(159,934)


Capital and reserves
  

Called up share capital 
 5 
100

Profit and loss account
  
(160,034)

  
(159,934)


The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 May 2025.




GS Swan
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
BC OPERATIONS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

1.


General information

BC Operations Ltd (the “Company”) is a private company limited by shares incorporated in England
and Wales under the Companies Act 2006.
As at 31 December 2024, the Company was a wholly owned subsidiary of Blockchain.com Group
Holdings, Inc., a company registered in the Cayman Islands (the "Parent Company"). 
The address of the registered office of the Company is given on the Company Information page. The
nature of the Company's operations and principal activities are set out in the Strategic Report

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that
the Company has adequate resources to continue in operational existence for the foreseeable future.
Thus the directors continue to adopt the going concern basis of accounting in preparing the financial
statements.

 
2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.4

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Debtors

2024
£


Amounts owed by group undertakings
100
Page 2

 
BC OPERATIONS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

3.Debtors (continued)


100



4.


Creditors: Amounts falling due within one year

2024
£

Trade creditors
5,000

Amounts owed to group undertakings
136,234

Accruals and deferred income
18,800

160,034



5.


Share capital

2024
£
Allotted, called up and fully paid


100 Ordinary shares shares of £1.00 each
100


During the year, the Company issued 100 ordinary shares with a nominal value of £1 each, for total proceeds of £100, fully paid at par. 


6.


Post balance sheet events

There have been no significant events affecting the Company since the year end.


7.


Controlling party

The immediate and ultimate parent company is Blockchain.com Group Holdings, Inc., a company
registered in the Cayman Islands.The address is: P.O. Box 144, Suite 3119, 9 Forum Lane, Camana Bay,George Town, Grand Cayman, KY1-9006, Cayman Islands.


8.


Auditors' information

The auditors' report on the financial statements for the period ended 31 December 2024 was unqualified.

The audit report was signed on 21 May 2025 by Nicholas R Newman (Senior Statutory Auditor) on behalf of Harris & Trotter LLP.

Page 3