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REGISTERED NUMBER: 11147899 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

FOR

BCS ROBERTSON LTD

BCS ROBERTSON LTD (REGISTERED NUMBER: 11147899)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BCS ROBERTSON LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTORS: B Ferrer
A D Robertson





REGISTERED OFFICE: 35a Vale Road
Portslade
Brighton
East Sussex
BN41 1GD





REGISTERED NUMBER: 11147899 (England and Wales)





ACCOUNTANTS: Galloways Accounting (Hove) Limited
15 West Street
Brighton
East Sussex
BN1 2RL

BCS ROBERTSON LTD (REGISTERED NUMBER: 11147899)

BALANCE SHEET
31 AUGUST 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 11,013 10,675

CURRENT ASSETS
Debtors 5 99,839 35,306
Cash at bank 150,112 122,890
249,951 158,196
CREDITORS
Amounts falling due within one year 6 (131,726 ) (68,566 )
NET CURRENT ASSETS 118,225 89,630
TOTAL ASSETS LESS CURRENT LIABILITIES 129,238 100,305

CREDITORS
Amounts falling due after more than one year 7 (9,167 ) (19,167 )

PROVISIONS FOR LIABILITIES (2,753 ) (2,669 )
NET ASSETS 117,318 78,469

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 117,316 78,467
117,318 78,469

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 May 2025 and were signed on its behalf by:





B Ferrer - Director


BCS ROBERTSON LTD (REGISTERED NUMBER: 11147899)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024


1. STATUTORY INFORMATION

Bcs Robertson Ltd 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 - 25% on reducing balance
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on cost
Computer equipment - 33% on cost

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

BCS ROBERTSON LTD (REGISTERED NUMBER: 11147899)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024


4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 September 2023 9,015 116 1,700 7,171 18,002
Additions - 1,293 - 4,164 5,457
At 31 August 2024 9,015 1,409 1,700 11,335 23,459
DEPRECIATION
At 1 September 2023 2,914 46 545 3,822 7,327
Charge for year 1,527 133 425 3,034 5,119
At 31 August 2024 4,441 179 970 6,856 12,446
NET BOOK VALUE
At 31 August 2024 4,574 1,230 730 4,479 11,013
At 31 August 2023 6,101 70 1,155 3,349 10,675

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 86,879 26,555
Directors' current accounts - 1,028
Prepayments 12,960 7,723
99,839 35,306

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 29,367 11,743
Amounts owed to group undertakings 471 248
Tax 12,614 8,838
Social security and other taxes 4,884 1,548
VAT 55,082 29,704
Other creditors - 1,354
Directors' current accounts 16,548 3,214
Accrued expenses 2,760 1,917
131,726 68,566

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans - 1-2 years 9,167 10,000
Bank loans - 2-5 years - 9,167
9,167 19,167

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year - 14,724

BCS ROBERTSON LTD (REGISTERED NUMBER: 11147899)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024


9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2024 and 31 August 2023:

2024 2023
£    £   
B Ferrer
Balance outstanding at start of year 1,028 1,033
Amounts advanced 11,966 10,434
Amounts repaid (16,966 ) (10,439 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (3,972 ) 1,028

A D Robertson
Balance outstanding at start of year (3,214 ) (2,816 )
Amounts advanced 18,469 9,482
Amounts repaid (27,831 ) (9,880 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (12,576 ) (3,214 )

These balances represented the maximum amount outstanding during the year and the loans are repayable on demand.

10. ULTIMATE CONTROLLING PARTY

As there is no majority shareholder the company is controlled by the Board.