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BCA DESIGN LIMITED

Registered Number
06839538
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

BCA DESIGN LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors

BODMAN, Mark Andrew
GREAVES, Mark
HOLLAND, Guy Oliver Stephen
UPCOTT, Laurence Julian

Registered Address

Studio 3 The Court
Holywell Business Park
Northfield Road
CV47 0FS

Registered Number

06839538 (England and Wales)
BCA DESIGN LIMITED
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets410,78013,468
10,78013,468
Current assets
Debtors398,138395,779
Cash at bank and on hand469,772443,386
867,910839,165
Creditors amounts falling due within one year5(294,379)(238,394)
Net current assets (liabilities)573,531600,771
Total assets less current liabilities584,311614,239
Creditors amounts falling due after one year6(3,954)(14,115)
Provisions for liabilities7(2,695)(3,367)
Net assets577,662596,757
Capital and reserves
Called up share capital100100
Profit and loss account577,562596,657
Shareholders' funds577,662596,757
The financial statements were approved and authorised for issue by the Board of Directors on 5 June 2025, and are signed on its behalf by:
BODMAN, Mark Andrew
Director
Registered Company No. 06839538
BCA DESIGN LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Interest income
Interest income is recognised using the effective interest rate method.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Goodwill, being the amount paid in connection with the acquisition of the business in 2009, was amortised evenly over its estimated useful life of twelve years.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Fixtures and fittings15
Office Equipment33
Government grants or assistance
Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.
2.Average number of employees

20252024
Average number of employees during the year1112
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 April 24300,000300,000
At 31 March 25300,000300,000
Amortisation and impairment
At 01 April 24300,000300,000
At 31 March 25300,000300,000
Net book value
At 31 March 25--
At 31 March 24--
4.Tangible fixed assets

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 April 2417,30066,05183,351
Additions-4,5404,540
Disposals(17,300)(6,766)(24,066)
At 31 March 25-63,82563,825
Depreciation and impairment
At 01 April 2413,62656,25769,883
Charge for year5513,5014,052
On disposals(14,177)(6,713)(20,890)
At 31 March 25-53,04553,045
Net book value
At 31 March 25-10,78010,780
At 31 March 243,6749,79413,468
5.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables3,2292,367
Bank borrowings and overdrafts10,00010,000
Taxation and social security179,340130,117
Other creditors92,41683,109
Accrued liabilities and deferred income9,39412,801
Total294,379238,394
6.Creditors: amounts due after one year

2025

2024

££
Bank borrowings and overdrafts3,95414,115
Total3,95414,115
7.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)2,6953,367
Total2,6953,367
8.Parent-subsidiary relationships
The parent company is BCA Design Holdings Limited, incorporated in England & Wales, whose registered office is located at Harbury Road, Deppers Bridge, Southam, Warwickshire, CV47 2SZ. The company is ultimately controlled jointly by the directors, none of whom hold a controlling interest.