REGISTERED NUMBER: 10769737 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

BC DESIGNS (INT) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A Wood

M Duggleby

REGISTERED OFFICE:

Hamnett House

Gibbet Street

Halifax

West Yorkshire

HX2 0AX

REGISTERED NUMBER:

10769737 (England and Wales)

AUDITORS:

Hodgson Hey Limited

Chartered Certified Accountants

& Statutory Auditor

Heritage Exchange, South Lane

Ellland

West Yorkshire

HX5 0HG

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

198

6,953

198

6,953

CURRENT ASSETS

Debtors

6

1,603,229

992,441

Cash at bank and in hand

105,113

174,392

1,708,342

1,166,833

CREDITORS

Amounts falling due within one year

7

731,773

436,533

NET CURRENT ASSETS

976,569

730,300

TOTAL ASSETS LESS CURRENT LIABILITIES

976,767

737,253

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

976,667

737,153

SHAREHOLDERS' FUNDS

976,767

737,253

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 12 September 2025 and were signed on its behalf by:

A Wood - Director

1.	STATUTORY INFORMATION

Bc Designs (Int) Limited 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 etc

-

25% on reducing balance and 20% on reducing balance

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 10 (2023 - 15 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2024

and 31 December 2024

20,251

AMORTISATION

At 1 January 2024

and 31 December 2024

20,251

NET BOOK VALUE

At 31 December 2024

-

At 31 December 2023

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 January 2024

and 31 December 2024

31,065

23,810

54,875

DEPRECIATION

At 1 January 2024

31,065

16,857

47,922

Charge for year

-

6,755

6,755

At 31 December 2024

31,065

23,612

54,677

NET BOOK VALUE

At 31 December 2024

-

198

198

At 31 December 2023

-

6,953

6,953

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

304,807

534,854

Amounts owed by group undertakings

-

97,446

Amounts owed by associates

1,294,925

352,122

Prepayments

3,497

8,019

1,603,229

992,441

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

71,128

31,790

Amounts owed to group undertakings

286,573

-

Amounts owed to associates

246,727

-

Tax

-

174,079

Social security and other taxes

8,264

8,184

VAT

100,385

129,880

Other creditors

911

1,423

Accrued expenses

17,785

91,177

731,773

436,533

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

100

Ordinary

£1

100

100

9.

RESERVES

Retained

earnings

£

At 1 January 2024

737,153

Profit for the year

639,514

Dividends

(400,000

)

At 31 December 2024

976,667

10.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

William Philip Hodgson FCCA (Senior Statutory Auditor)

for and on behalf of Hodgson Hey Limited

11.	RELATED PARTY DISCLOSURES

During the year the company entered into arm's length transactions with the following related parties:

Year Ended 31 December 2024

Roxor Group Limited

A dividend of £400,000 was paid to Roxor Group Limited during the financial year. The balance owed to Roxor Group Limited as at 31 December 2024 was £286,573.

Ultra Finishing Limited

The balance owed to Ultra Finishing Limited as at 31 December 2024 was £246,727.

Niko (Int) Limited

The balance owed by Niko (Int) Limited as at 31 December 2024 was £1,294,925.

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party of the company is Roxor Group Limited who owns 100% of the issued share capital.

13.	LIMITATION OF AUDITORS LIABILITY

The company has entered into a limited liability agreement with the company's auditors which was approved on 4 January 2022. The agreement limits the amount owed to the company by the auditors in respect of any negligence or breach of duty occurring in the course of the audit of the financial statements for the period ended 31 December 2024.