1 false false false false false false false false false false true false false false false true false No description of principal activity 2024-05-01 Sage Accounts Production Advanced 2024 - FRS102_2024 205,000 205,000 70,500 70,500 134,500 xbrli:pure xbrli:shares iso4217:GBP SC532337 2024-05-01 2025-04-30 SC532337 2025-04-30 SC532337 2024-04-30 SC532337 2023-05-01 2024-04-30 SC532337 2024-04-30 SC532337 2023-04-30 SC532337 core:NetGoodwill 2024-05-01 2025-04-30 SC532337 core:PlantMachinery 2024-05-01 2025-04-30 SC532337 core:MotorVehicles 2024-05-01 2025-04-30 SC532337 bus:RegisteredOffice 2024-05-01 2025-04-30 SC532337 bus:LeadAgentIfApplicable 2024-05-01 2025-04-30 SC532337 bus:Director1 2024-05-01 2025-04-30 SC532337 bus:Director2 2024-05-01 2025-04-30 SC532337 core:NetGoodwill 2024-04-30 SC532337 core:PlantMachinery 2024-04-30 SC532337 core:MotorVehicles 2024-04-30 SC532337 core:MotorVehicles 2025-04-30 SC532337 core:WithinOneYear 2025-04-30 SC532337 core:WithinOneYear 2024-04-30 SC532337 core:AfterOneYear 2024-04-30 SC532337 core:ShareCapital 2025-04-30 SC532337 core:ShareCapital 2024-04-30 SC532337 core:RetainedEarningsAccumulatedLosses 2025-04-30 SC532337 core:RetainedEarningsAccumulatedLosses 2024-04-30 SC532337 1 2024-05-01 2025-04-30 SC532337 1 core:NetGoodwill 2024-05-01 2025-04-30 SC532337 core:NetGoodwill 2024-04-30 SC532337 core:PlantMachinery 2024-04-30 SC532337 core:MotorVehicles 2024-04-30 SC532337 bus:SmallEntities 2024-05-01 2025-04-30 SC532337 bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 SC532337 bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 SC532337 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC532337 bus:FullAccounts 2024-05-01 2025-04-30
COMPANY REGISTRATION NUMBER: SC532337

BCK 200M LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

30 April 2025

BCK 200M LIMITED

FINANCIAL STATEMENTS

YEAR ENDED 30 APRIL 2025

Contents | Page

Officers and professional advisers | 1

Chartered accountants report to the board of directors on the preparation of the unaudited statutory financial statements | 2

Statement of financial position | 3

Notes to the financial statements | 5

BCK 200M LIMITED

OFFICERS AND PROFESSIONAL ADVISERS

The board of directors | Mr M G Phimister
| Mrs J Phimister

Registered office | 26-30 Marine Place
| Buckie
| Moray
| AB56 1UT

Accountants | Ritsons
| Chartered Accountants
| 26-30 Marine Place
| Buckie
| Moray
| AB56 1UT

BCK 200M LIMITED

CHARTERED ACCOUNTANTS REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF BCK 200M LIMITED

YEAR ENDED 30 APRIL 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of BCK 200M Limited for the year ended 30 April 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance. This report is made solely to the Board of Directors of BCK 200M Limited, as a body. Our work has been undertaken solely to prepare for your approval the financial statements of BCK 200M Limited and state those matters that we have agreed to state to you, as a body, in this report in accordance with the requirements of ICAS as detailed at www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BCK 200M Limited and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that BCK 200M Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of BCK 200M Limited. You consider that BCK 200M Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of BCK 200M Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Ritsons Chartered Accountants
26-30 Marine Place Buckie Moray AB56 1UT
20 November 2025

BCK 200M LIMITED

STATEMENT OF FINANCIAL POSITION

30 April 2025

| 2025 | 2024
Note | £ | £

FIXED ASSETS

Intangible assets | 5 | – | 134,500
Tangible assets | 6 | 2,581 | 172,156
| ------- | ---------
| 2,581 | 306,656

CURRENT ASSETS

Cash at bank and in hand | 11,986 | 122

CREDITORS: amounts falling due within one year | 7 | 11,508 | 95,899
| -------- | --------
NET CURRENT ASSETS/(LIABILITIES) | 478 | ( 95,777)
| ------- | ---------
TOTAL ASSETS LESS CURRENT LIABILITIES | 3,059 | 210,879

CREDITORS: amounts falling due after more than one year | 8 | – | 76,427
| ------- | ---------
NET ASSETS | 3,059 | 134,452
| ------- | ---------

CAPITAL AND RESERVES

Called up share capital | 100 | 100
Profit and loss account | 2,959 | 134,352
| ------- | ---------
SHAREHOLDERS FUNDS | 3,059 | 134,452
| ------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

BCK 200M LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

30 April 2025
These financial statements were approved by the board of directors and authorised for issue on 20 November 2025 , and are signed on behalf of the board by:

Mr M G Phimister
Director

Company registration number: SC532337

BCK 200M LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 APRIL 2025
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is 26-30 Marine Place, Buckie, Moray, AB56 1UT.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
Despite the deficit position, the director has a reasonable expectation that the company has adequate resources to continue in operational existence in the foreseeable future.
Turnover
The turnover shown in the profit and loss account represents amounts invoiced during the period. In respect of long-term contracts and contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Fishing licence | - | 10% reducing balance

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Boat and equipment | - | 5% straight line
| Motor vehicles | - | 25% reducing balance

Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
5. Intangible assets

| Fishing licence
| £
Cost |
At 1 May 2024 | 205,000
Additions | –
Disposals of previously acquired businesses | ( 205,000)
| ---------
At 30 April 2025 | –
| ---------
Amortisation |
At 1 May 2024 | 70,500
Charge for the year | –
Disposals of previously acquired businesses | ( 70,500)
| ---------
At 30 April 2025 | –
| ---------
Carrying amount |
At 30 April 2025 | –
| ---------
At 30 April 2024 | 134,500
| ---------

6. Tangible assets

| Boat and equipment | Motor vehicles | Total
| £ | £ | £
Cost |  |  |
At 1 May 2024 | 209,562 | 21,333 | 230,895
Disposals | ( 209,562) | ( 6,833) | ( 216,395)
| --------- | -------- | ---------
At 30 April 2025 | – | 14,500 | 14,500
| --------- | -------- | ---------
Depreciation |  |  |
At 1 May 2024 | 43,730 | 15,009 | 58,739
Charge for the year | – | 860 | 860
Disposals | ( 43,730) | ( 3,950) | ( 47,680)
| --------- | -------- | ---------
At 30 April 2025 | – | 11,919 | 11,919
| --------- | -------- | ---------
Carrying amount |  |  |
At 30 April 2025 | – | 2,581 | 2,581
| --------- | -------- | ---------
At 30 April 2024 | 165,832 | 6,324 | 172,156
| --------- | -------- | ---------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | – | 46,155
Corporation tax | 9,464 | –
Other creditors | 2,044 | 49,744
| -------- | --------
| 11,508 | 95,899
| -------- | --------

8. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | – | 76,427
| ---- | --------

9. Related party transactions
At 30 April 2025, the company owed the directors £1,044 (2024: £46,044) by way of a director's loan account. During the year the company paid dividends of £1,000 (2024: £36,000) to the directors.