BrightAccountsProduction v1.0.0 v1.0.0 2024-04-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company is an investment holding company. 3 December 2025 1 1 NI655916 2025-03-31 NI655916 2024-03-31 NI655916 2023-03-31 NI655916 2024-04-01 2025-03-31 NI655916 2023-04-01 2024-03-31 NI655916 uk-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 NI655916 uk-curr:PoundSterling 2024-04-01 2025-03-31 NI655916 uk-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 NI655916 uk-bus:FullAccounts 2024-04-01 2025-03-31 NI655916 uk-bus:Director1 2024-04-01 2025-03-31 NI655916 uk-bus:RegisteredOffice 2024-04-01 2025-03-31 NI655916 uk-bus:Agent1 2024-04-01 2025-03-31 NI655916 uk-core:ShareCapital 2025-03-31 NI655916 uk-core:ShareCapital 2024-03-31 NI655916 uk-core:RetainedEarningsAccumulatedLosses 2025-03-31 NI655916 uk-core:RetainedEarningsAccumulatedLosses 2024-03-31 NI655916 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-03-31 NI655916 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-03-31 NI655916 uk-bus:FRS102 2024-04-01 2025-03-31 NI655916 uk-core:FurnitureFittingsToolsEquipment 2024-04-01 2025-03-31 NI655916 uk-core:CostValuation 2025-03-31 NI655916 uk-core:WithinOneYear 2025-03-31 NI655916 uk-core:WithinOneYear 2024-03-31 NI655916 2024-04-01 2025-03-31 NI655916 uk-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 xbrli:pure iso4217:GBP xbrli:shares
 
 
 
 
 
 
 
 
Company Registration Number: NI655916
 
 
BKCE Investments Limited
 
Unaudited Financial Statements
 
for the financial year ended 31 March 2025
BKCE Investments Limited
Director and Other Information

 
Director Mr. Brian McCracken
 
 
Company Registration Number NI655916
 
 
Registered Office 12 Cromac Place
The Gasworks
Belfast
Co. Antrim
BT7 2JB
Northern Ireland
 
 
Accountants HCA Chartered Accountants Ltd
Chartered Accountants
12 Cromac Place
Belfast
Co. Antrim
BT7 2JB
Northern Ireland
 
 
Bankers Ulster Bank Limited
  20 William Street
  Co. Tyrone
  BT80 8ND
  Northern Ireland
 
   
Solicitors Mills Selig
  21 Arthur Street
  Belfast
  BT1 4GA



BKCE Investments Limited
Company Registration Number: NI655916
Statement of Financial Position
as at 31 March 2025

2025 2024
Notes £ £
 
Non-Current Assets
Property, plant and equipment 4 167 -
Financial assets 5 2,904,652 2,904,652
───────── ─────────
 
Current Assets
Debtors 6 8,495,819 5,663,476
Cash and cash equivalents 2,258 1,082
───────── ─────────
8,498,077 5,664,558
───────── ─────────
Creditors: amounts falling due within one year 7 (8,727,909) (6,104,345)
───────── ─────────
Net Current Liabilities (229,832) (439,787)
───────── ─────────
Total Assets less Current Liabilities 2,674,987 2,464,865
═════════ ═════════
 
Capital and Reserves
Called up share capital 100 100
Retained earnings 2,674,887 2,464,765
───────── ─────────
Equity attributable to owners of the company 2,674,987 2,464,865
═════════ ═════════
 
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 company has taken advantage of the exemption under section 444 not to file the Income Statement and Director's Report.
           
For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
           
The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
           
The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.
           
Approved by the Director and authorised for issue on 3 December 2025
           
           
________________________________          
Mr. Brian McCracken          
Director          
           



BKCE Investments Limited
Notes to the Financial Statements
for the financial year ended 31 March 2025

   
1. General Information
 
BKCE Investments Limited is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI655916. The registered office of the company is 12 Cromac Place, The Gasworks, Belfast, Co. Antrim, BT7 2JB, Northern Ireland. The principal activity of the company is an investment holding company. The financial statements have been presented in Pound (£) which is also the functional currency of the company.
         
2. Summary of Significant Accounting Policies
 
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
 
Statement of compliance
The financial statements of the company for the financial year ended 31 March 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
 
Basis of preparation
The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
 
Property, plant and equipment and depreciation
Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:
 
  Fixtures, fittings and equipment - 25% Straight line
 
The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
 
Financial assets
Investments held as fixed assets are stated at cost less provision for any permanent diminution in value. Income from other investments together with any related tax credit is recognised in the Income Statement in the financial year in which it is receivable.
 
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
 
Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
 
Employee benefits
The company did not operate a pension scheme during the period.
 
Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.
 
Ordinary share capital
The ordinary share capital of the company is presented as equity.
       
3. Employees
 
The average monthly number of employees, including director, during the financial year was 1, (2024 - 1).
 
  2025 2024
  Number Number
 
Director 1 1
  ═════════ ═════════
       
4. Property, plant and equipment
  Fixtures, Total
  fittings and  
  equipment  
  £ £
Cost
At 1 April 2024 6,581 6,581
Additions 200 200
  ───────── ─────────
At 31 March 2025 6,781 6,781
  ───────── ─────────
Depreciation
At 1 April 2024 6,581 6,581
Charge for the financial year 33 33
  ───────── ─────────
At 31 March 2025 6,614 6,614
  ───────── ─────────
Net book value
At 31 March 2025 167 167
  ═════════ ═════════
     
5. Financial fixed assets
  Other
  investments
   
Investments £
Cost
 
At 31 March 2025 2,904,652
  ─────────
Net book value
At 31 March 2025 2,904,652
  ═════════
At 31 March 2024 2,904,652
  ═════════
       
  2025 2024
  £ £
Director's valuation of unlisted investments 4,000,000 4,000,000
  ═════════ ═════════
 
If the investments were sold at their valuation, a tax charge not exceeding £278,837.00 (2024 - £273,837.00 ) would arise.
             
5.1. Holdings of 20% or more
The company holds 20% or more of the share capital of the following companies:
 
  Country Nature   Details Proportion
  of of   of held by
Name incorporation and address of Registered Office business   investment company
 
Significant interests
Assured Pharmacy Limited UK Pharmacy   Ordinary C shares 22%
GPT Medical Services Limited UK Online health products   Ordinary C shares 22%
       
6. Debtors 2025 2024
  £ £
 
Amounts owed by connected parties (Note 10) 8,495,819 5,663,476
  ═════════ ═════════
       
7. Creditors 2025 2024
Amounts falling due within one year £ £
 
Trade creditors 8,400 -
Amounts owed to connected parties (Note 10) 4,664 2,321
Amounts owed to related parties (Note 10) 347,263 347,263
Taxation  (Note 8) - 13,184
Director's current account 8,359,182 5,734,017
Accruals 8,400 7,560
  ───────── ─────────
  8,727,909 6,104,345
  ═════════ ═════════
       
8. Taxation 2025 2024
  £ £
 
Creditors:
Corporation tax - 13,184
  ═════════ ═════════
       
9. Capital commitments
 
The company had no material capital commitments at the financial year-ended 31 March 2025.
           
10. Related party transactions
  Balance Movement Balance Maximum
  2025 in year 2024 in year
  £ £ £ £
 
Assured Pharmacy Limited - (836) 836 24,464
GPT Medical Services Limited 3,179 3,179 - 5,984
LDS Devco Limited 8,490,000 2,830,000 5,660,000 5,660,000
KB Developments Limited 2,640 - 2,640 2,640
  ───────── ───────── ───────── ═════════
  8,495,819 2,832,343 5,663,476  
  ═════════ ═════════ ═════════  
 
The following amounts are due to other connected parties:
      2025 2024
      £ £
 
Assured Pharmacy Limited     4,664 -
GPT Medical Services Limited     - 2,321
      ───────── ─────────
      4,664 2,321
      ═════════ ═════════
 
Net balances with other connected parties:
      2025 2024
      £ £
 
Assured Pharmacy Limited     (4,664) 836
GPT Medical Services Limited     3,179 (2,321)
LDS Devco Limited     8,490,000 5,660,000
KB Developments Limited     2,640 2,640
      ───────── ─────────
      8,491,155 5,661,155
      ═════════ ═════════
 
Net balances with related parties:
      2025 2024
      £ £
 
Trading amounts owed to related parties     347,263 347,263
      ═════════ ═════════
 

During the period, the company received dividend income from Assured Pharmacy Limited. Dividends declared but not received at 31 March 2025 amounted to a creditor balance of  £4,664 (2024: (£836)).

During the period, the company received dividend income from GPT Medical Services Limited. Dividends declared but not received at 31 March 2025 amounted to  £3,179 (2024 creditor of £2,321).

During the period, the company advanced a loan to LDS Devco Limited of £2,830,000. The balance owed at the end of the financial year was £8,490,000 (2024: £5,660,000). The loan is unsecured and no interest was accrued on the loan balance.

During a previous period, the company paid expenses of £2,640 on behalf of KB Developments Limited. This balance was still outstanding at the end of the financial year.

During the financial year, the Company paid amounts on behalf of Brikie Properties Limited totalling £NIL (2024: £NIL). The amount remaining outstanding at the year end was £347,263 (2024: £347,263). Brikie Properties Limited is connected as Brian McCracken is a Director of both companies.
   
11. Director's advances, credits and guarantees
 
The Director advanced loans to the company during the period totalling £2,625,165. The balance due at the period end of £8,359,182 (2024: £5,734,017). The loan is unsecured, interest free and repayable on demand.
   
12. Events After the End of the Reporting Period
 
There have been no significant events affecting the company since the financial year-end.
       
13. Share Capital
 
The issues share capital of the company is comprised of 100 Ordinary Shares of £1 each.