BCB Trading Limited 04193297 false 2023-05-01 2024-04-30 2024-04-30 The principal activity of the company is is that of other specialised construction activities not elsewhere classified. Digita Accounts Production Advanced 6.30.9574.0 true true 04193297 2023-05-01 2024-04-30 04193297 2024-04-30 04193297 bus:OrdinaryShareClass1 2024-04-30 04193297 core:CurrentFinancialInstruments 2024-04-30 04193297 core:CurrentFinancialInstruments core:WithinOneYear 2024-04-30 04193297 core:FurnitureFittings 2024-04-30 04193297 core:LandBuildings core:ShortLeaseholdAssets 2024-04-30 04193297 core:MotorVehicles 2024-04-30 04193297 core:PlantMachinery 2024-04-30 04193297 bus:SmallEntities 2023-05-01 2024-04-30 04193297 bus:AuditExemptWithAccountantsReport 2023-05-01 2024-04-30 04193297 bus:FilletedAccounts 2023-05-01 2024-04-30 04193297 bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 04193297 bus:RegisteredOffice 2023-05-01 2024-04-30 04193297 bus:CompanySecretary1 2023-05-01 2024-04-30 04193297 bus:Director1 2023-05-01 2024-04-30 04193297 bus:OrdinaryShareClass1 2023-05-01 2024-04-30 04193297 bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 04193297 core:FurnitureFittings 2023-05-01 2024-04-30 04193297 core:LandBuildings core:ShortLeaseholdAssets 2023-05-01 2024-04-30 04193297 core:LeaseholdImprovements 2023-05-01 2024-04-30 04193297 core:MotorVehicles 2023-05-01 2024-04-30 04193297 core:PlantMachinery 2023-05-01 2024-04-30 04193297 countries:AllCountries 2023-05-01 2024-04-30 04193297 2023-04-30 04193297 core:FurnitureFittings 2023-04-30 04193297 core:LandBuildings core:ShortLeaseholdAssets 2023-04-30 04193297 core:MotorVehicles 2023-04-30 04193297 core:PlantMachinery 2023-04-30 04193297 2022-05-01 2023-04-30 04193297 2023-04-30 04193297 bus:OrdinaryShareClass1 2023-04-30 04193297 core:CurrentFinancialInstruments 2023-04-30 04193297 core:CurrentFinancialInstruments core:WithinOneYear 2023-04-30 04193297 core:FurnitureFittings 2023-04-30 04193297 core:LandBuildings core:ShortLeaseholdAssets 2023-04-30 04193297 core:MotorVehicles 2023-04-30 04193297 core:PlantMachinery 2023-04-30 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 04193297

BCB Trading Limited

Unaudited Filleted Financial Statements

for the Year Ended 30 April 2024

 

BCB Trading Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 7

 

BCB Trading Limited

Company Information

Director

Mr Joseph William Hayward

Company secretary

Mr John Reavley Clark

Registered office

185-189 Sheffield Road
Barnsley
South Yorkshire
S70 4DE

Accountants

Thorntons
Chartered Certified Accountants
176-178 Pontefract Road
Cudworth
Barnsley
South Yorkshire
S72 8BE

 

BCB Trading Limited

(Registration number: 04193297)
Balance Sheet as at 30 April 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

4,392

6,188

Current assets

 

Debtors

5

6,728

5,628

Cash at bank and in hand

 

137,626

1,920

 

144,354

7,548

Creditors: Amounts falling due within one year

6

(712,050)

(401,568)

Net current liabilities

 

(567,696)

(394,020)

Net liabilities

 

(563,304)

(387,832)

Capital and reserves

 

Called up share capital

7

1

1

Retained earnings

(563,305)

(387,833)

Shareholders' deficit

 

(563,304)

(387,832)

For the financial year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 28 April 2025
 

.........................................
Mr Joseph William Hayward
Director

 

BCB Trading Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

1

General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
185-189 Sheffield Road
Barnsley
South Yorkshire
S70 4DE

These financial statements were authorised for issue by the director on 28 April 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

 

BCB Trading Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Leasehold improements

2% straight line

Motor vehicles

25% reducing balance

Fixtures & fittings

25% reducing balance

Plant & machinery

25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

 

BCB Trading Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 17 (2023 - 20).

4

Tangible assets

Short leasehold land and buildings
£

Fixtures and fittings
£

Plant and machinery
£

Motor vehicles
 £

Cost or valuation

At 1 May 2023

41,952

37,356

23,562

55,985

At 30 April 2024

41,952

37,356

23,562

55,985

Depreciation

At 1 May 2023

41,952

36,943

22,972

50,800

Charge for the year

-

145

151

1,500

At 30 April 2024

41,952

37,088

23,123

52,300

Carrying amount

At 30 April 2024

-

268

439

3,685

At 30 April 2023

-

413

590

5,185

 

BCB Trading Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

Total
£

Cost or valuation

At 1 May 2023

158,855

At 30 April 2024

158,855

Depreciation

At 1 May 2023

152,667

Charge for the year

1,796

At 30 April 2024

154,463

Carrying amount

At 30 April 2024

4,392

At 30 April 2023

6,188

Included within the net book value of land and buildings above is £Nil (2023 - £Nil) in respect of short leasehold land and buildings.
 

5

Debtors

2024
£

2023
£

Trade debtors

2,328

2,628

Other debtors

4,400

3,000

6,728

5,628

 

BCB Trading Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

6

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Due within one year

 

Trade creditors

 

22,614

27,425

Amounts owed to group undertakings and undertakings in which the company has a participating interest

323,511

86,475

Taxation and social security

 

332,798

271,011

Accruals and deferred income

 

4,920

6,000

Other creditors

 

28,207

10,657

 

712,050

401,568

7

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary of £1 each

1

1

1

1

       

8

Dividends