REGISTERED NUMBER: 01313575

Unaudited Financial Statements

for the Year Ended 31st May 2025

for

BPC (UK) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr N J Emmett

Mrs R Emmett

REGISTERED OFFICE:

Black Bull House

353-355 Station Road

Bamber Bridge

Preston

Lancashire

PR5 6EE

REGISTERED NUMBER:

01313575

ACCOUNTANTS:

Robin Oatridge & Co Limited

Chartered Certified Accountants

Black Bull House

353-355 Station Road

Bamber Bridge

Preston

Lancashire

PR5 6EE

FIXED ASSETS

Tangible assets

4

537,904

720,750

CURRENT ASSETS

Stocks

319,341

202,967

Debtors

5

440,988

395,648

Cash at bank and in hand

510,447

719,532

1,270,776

1,318,147

CREDITORS

Amounts falling due within one year

6

279,993

387,837

NET CURRENT ASSETS

990,783

930,310

TOTAL ASSETS LESS CURRENT LIABILITIES

1,528,687

1,651,060

CREDITORS

Amounts falling due after more than one year

7

(2,351

)

(33,838

)

PROVISIONS FOR LIABILITIES

(119,660

)

(148,318

)

NET ASSETS

1,406,676

1,468,904

CAPITAL AND RESERVES

Called up share capital

15,000

15,000

Capital redemption reserve

15,000

15,000

Retained earnings

1,376,676

1,438,904

1,406,676

1,468,904

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 3rd October 2025 and were signed on its behalf by:

Mr N J Emmett - Director

1.	STATUTORY INFORMATION

BPC (UK) Ltd is a private company, limited by shares , registered in Not specified/Other. 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

20% on cost

Plant and machinery etc

-

25% on reducing balance, 10% on reducing balance and 10% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 16 (2024 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

Motor

leasehold

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1st June 2024

33,101

862,117

8,308

184,255

1,087,781

Additions

-

-

9,468

-

9,468

Disposals

-

(2,267

)

-

(167,376

)

(169,643

)

At 31st May 2025

33,101

859,850

17,776

16,879

927,606

DEPRECIATION

At 1st June 2024

6,621

301,682

3,588

55,140

367,031

Charge for year

6,620

55,909

910

551

63,990

Eliminated on disposal

-

(853

)

-

(40,466

)

(41,319

)

At 31st May 2025

13,241

356,738

4,498

15,225

389,702

NET BOOK VALUE

At 31st May 2025

19,860

503,112

13,278

1,654

537,904

At 31st May 2024

26,480

560,435

4,720

129,115

720,750

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

233,477

379,345

Other debtors

207,511

16,303

440,988

395,648

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,648

10,123

Hire purchase contracts (see note 8)

-

25,000

Trade creditors

193,552

113,673

Taxation and social security

62,646

232,344

Other creditors

13,147

6,697

279,993

387,837

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

2,351

13,004

Hire purchase contracts (see note 8)

-

20,834

2,351

33,838

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

-

25,000

Between one and five years

-

20,834

-

45,834

Non-cancellable

operating leases

2025

2024

£

£

Within one year

36,600

36,600

Between one and five years

292,800

329,400

329,400

366,000

9.	RELATED PARTY DISCLOSURES

Corona Holdings Limited owns all the share capital in BPC (UK) Limited. Rent of £73,200 (2024 - £48,013) was paid to Corona Holdings Limited during the year.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Corona Holdings Limited.