Silverfin false true 31/05/2025 01/06/2024 31/05/2025 Steven Mark Bolt 23/12/2013 Hugh Richard Cecil Dormer 21/05/2009 Richard Michael Tozer 23/12/2013 02 June 2025 no description of principal activity 06912102 2025-05-31 06912102 bus:Director1 2025-05-31 06912102 bus:Director2 2025-05-31 06912102 bus:Director3 2025-05-31 06912102 core:CurrentFinancialInstruments 2025-05-31 06912102 core:CurrentFinancialInstruments 2024-05-31 06912102 2024-05-31 06912102 core:ShareCapital 2025-05-31 06912102 core:ShareCapital 2024-05-31 06912102 2024-06-01 2025-05-31 06912102 bus:FilletedAccounts 2024-06-01 2025-05-31 06912102 bus:SmallEntities 2024-06-01 2025-05-31 06912102 bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 06912102 bus:EntityHasNeverTraded 2024-06-01 2025-05-31 06912102 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 06912102 bus:Director1 2024-06-01 2025-05-31 06912102 bus:Director2 2024-06-01 2025-05-31 06912102 bus:Director3 2024-06-01 2025-05-31 06912102 2023-06-01 2024-05-31 iso4217:GBP xbrli:pure

Company No: 06912102 (England and Wales)

BCR ASSOCIATES LIMITED

Unaudited Financial Statements
For the financial year ended 31 May 2025
Pages for filing with the registrar

BCR ASSOCIATES LIMITED

Unaudited Financial Statements

For the financial year ended 31 May 2025

Contents

BCR ASSOCIATES LIMITED

BALANCE SHEET

As at 31 May 2025
BCR ASSOCIATES LIMITED

BALANCE SHEET (continued)

As at 31 May 2025
Note 2025 2024
£ £
Current assets
Debtors 3 100 100
100 100
Net current assets 100 100
Total assets less current liabilities 100 100
Net assets 100 100
Capital and reserves
Called-up share capital 100 100
Total shareholder's funds 100 100

BCR Associates Limited (registered number: 06912102) did not trade during the current or preceding financial year and has made neither profit nor loss, nor any other comprehensive income. There have been no movements in shareholders’ funds during the current or preceding financial year and therefore no Statement of Changes of Equity has been included. For the financial year ending 31 May 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Directors' responsibilities:

The financial statements of BCR Associates Limited (registered number: 06912102) were approved and authorised for issue by the Board of Directors on 02 June 2025. They were signed on its behalf by:

Hugh Richard Cecil Dormer
Director
BCR ASSOCIATES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 May 2025
BCR ASSOCIATES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 May 2025
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

BCR Associates Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Ground Floor Estuary House Peninsula Park, Rydon Lane, Exeter, EX2 7XE, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

2. Employees

2025 2024
Number Number
Monthly average number of persons employed by the Company during the year, including directors 3 3

3. Debtors

2025 2024
£ £
Amounts owed by Parent undertakings 100 100