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Registered number: SC184316 B C (SCOTLAND) LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
B C (SCOTLAND) LIMITED COMPANY INFORMATION
DIRECTOR | D I R Fotheringham
COMPANY SECRETARY | D Chapman
REGISTERED NUMBER | SC184316
REGISTERED OFFICE | Westby
| 64 West High Street
| Forfar
| DD8 1BJ
ACCOUNTANTS | EQ Accountants Limited
| Chartered Accountants
| Westby
| 64 West High Street
| Forfar
| Angus
| DD8 1BJ
B C (SCOTLAND) LIMITED REGISTERED NUMBER: SC184316 STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 2025 |  | 2024
|  | £ |  | £
FIXED ASSETS |  |  |  |  |
Investments | 4 |  | 1,120,000 |  | 1,120,000
|  |  | 1,120,000 |  | 1,120,000
Creditors: amounts falling due within one year | 5 | (100,781) |  | (100,431) |
NET CURRENT LIABILITIES |  |  | (100,781) |  | (100,431)
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,019,219 |  | 1,019,569
NET ASSETS |  |  | 1,019,219 |  | 1,019,569
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 6 |  | 200 |  | 200
Profit and loss account |  |  | 1,019,019 |  | 1,019,369
|  |  | 1,019,219 |  | 1,019,569
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. 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 income statement 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 20 August 2025.
D I R Fotheringham
Director
The notes on pages 2 to 4 form part of these financial statements. Page 1
B C (SCOTLAND) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | GENERAL INFORMATION
BC (Scotland) Limited is a private company, limited by shares, domiciled in Scotland, registration number SC184316. The registered office is Westby, 64 West High Street, Forfar, Angus, DD8 1BJ. The financial statements are presented in Sterling which is the functional currency of the Company and rounded to the nearest £. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | VALUATION OF INVESTMENTS
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.3 | FINANCIAL INSTRUMENTS
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | FIXED ASSET INVESTMENTS
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 April 2024 | 1,120,000
| At 31 March 2025 | 1,120,000
Page 2
B C (SCOTLAND) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | CREDITORS: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 99,701 | 99,351
| Accruals and deferred income | 1,080 | 1,080
|  | 100,781 | 100,431
Page 3
B C (SCOTLAND) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 50 (2024 - 50) Ordinary A shares of £1.00 each | 50 | 50
|  | 150 (2024 - 150) Ordinary B shares of £1.00 each | 150 | 150
|  |  | 200 | 200
Page 4