Acorah Software Products - Accounts Production 16.2.850 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 08446083 Brian Byrne Aoife Byrne Brian Byrne false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08446083 2024-03-31 08446083 2025-03-31 08446083 2024-04-01 2025-03-31 08446083 frs-core:ShareCapital 2025-03-31 08446083 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08446083 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08446083 frs-bus:AbridgedAccounts 2024-04-01 2025-03-31 08446083 frs-bus:SmallEntities 2024-04-01 2025-03-31 08446083 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08446083 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08446083 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31 08446083 frs-bus:OrdinaryShareClass1 2025-03-31 08446083 frs-bus:PreferenceShareClass1 2024-04-01 2025-03-31 08446083 frs-bus:PreferenceShareClass1 2025-03-31 08446083 1 2024-04-01 2025-03-31 08446083 frs-core:CostValuation 2024-03-31 08446083 frs-core:CostValuation 2025-03-31 08446083 frs-bus:Director1 2024-04-01 2025-03-31 08446083 frs-bus:Director2 2024-04-01 2025-03-31 08446083 frs-countries:EnglandWales 2024-04-01 2025-03-31 08446083 2023-03-31 08446083 2024-03-31 08446083 2023-04-01 2024-03-31 08446083 frs-core:ShareCapital 2024-03-31 08446083 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 08446083 frs-bus:OrdinaryShareClass1 2023-04-01 2024-03-31 08446083 frs-bus:PreferenceShareClass1 2023-04-01 2024-03-31
Registered number: 08446083
BCB Capital Ltd
ABRIDGED Financial Statements
For The Year Ended 31 March 2025
BCB Capital Ltd
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1
Notes to the Abridged Financial Statements | 2—4

Page 1
BCB Capital Ltd
Abridged Balance Sheet
As At 31 March 2025
Abridged Balance Sheet
Registered number: 08446083

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 1,936,820 |  | 1,936,820
|  |  | 1,936,820 |  | 1,936,820
CURRENT ASSETS
Debtors |  | 5,824,363 |  | 5,931,872 |
Cash at bank and in hand |  | 3,899,151 |  | 4,606,559 |
|  | 9,723,514 |  | 10,538,431 |
Creditors: Amounts Falling Due Within One Year |  | (9,337,526 ) |  | (10,360,597 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 385,988 |  | 177,834
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,322,808 |  | 2,114,654
NET ASSETS |  |  | 2,322,808 |  | 2,114,654
CAPITAL AND RESERVES
Called up share capital | 5 |  | 1,926,974 |  | 1,926,974
Profit and Loss Account |  |  | 395,834 |  | 187,680
SHAREHOLDERS' FUNDS |  |  | 2,322,808 |  | 2,114,654

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Brian Byrne Director
01/11/2025

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
BCB Capital Ltd
Notes to the Abridged Financial Statements
For The Year Ended 31 March 2025
Notes to the Abridged Financial Statements
1. General Information
BCB Capital Ltd Registered number 08446083 is a limited by shares company incorporated in England & Wales. The Registered Office is 3rd Floor, Kings House, Kymberley Road, Harrow, HA1 1PT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting
Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the
Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling , which is the functional currency of the company.
Monetary a mounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include the
revaluation of freehold properties and to include investment properties and certain financial instruments at
fair value. The principal accounting policies adopted are set out below.
Cash at bank and in hand
Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with
banks, other short-term liquid investments with original maturities of three months or less, and bank
overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section
12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
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.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the
effective interest method unless the arrangement constitutes a financing transaction, where the transaction
is measured at the present value of the future receipts discounted at a market rate of interest. Financial
assets classified as receivable within one year are not amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual
arrangements entered into. An equity instrument is any contract that evidences a residual interest in the
assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference
shares that are classified as debt, are initially recognised at transaction price unless the arrangement
constitutes a financing transaction, where the debt instrument is measured at the present value of the
future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one
year are not amortised. Trade creditors are obligations to pay for goods or services that have been acquired
in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment
is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised
initially at transaction price and subsequently measured at amortised cost using the effective interest method.
2.2. Taxation
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as
reported in the profit and loss account because it excludes items of income or expense that are taxable or
deductible in other years and it further excludes items that are never taxable or deductible. The company’s
liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the
reporting end date.
Page 2
Page 3
BCB Capital Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 March 2025
2.3. Investments
Investments in subsidiary and associated companies are held at cost less accumulated impairment losses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Investments

| Total
--- | ---
| £
Cost
As at 1 April 2024 | 1,936,820
As at 31 March 2025 | 1,936,820
Provision
As at 1 April 2024 | -
As at 31 March 2025 | -
Net Book Value
As at 31 March 2025 | 1,936,820
As at 1 April 2024 | 1,936,820

Investments represents amounts invested in subsidiary and associated companies.
5. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
4 Ordinary Shares of £ 1 each | 4 |  | 4

Preference Shares

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
1,926,970 Preference Shares of £ 1 each | 1,926,970 |  | 1,926,970

6. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 1,550,000 |  | 1,500,000

Dividend income is recognised when the company's right to receive payment is established.
Page 3
Page 4
BCB Capital Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 March 2025
7. Related Party Transactions
Amounts owed to/by related parties
Other debtors include the following amounts due from related parties which are repayable on demand : -
Amounts due from subsidiaries companies 2025: £5,606,663 2024: £5,709,241
Amounts due from associated companies 2025: £217,700 2024: £222,631
Other creditors include the following amounts due to related parties which are repayable on demand : -
Amounts due to associated companies 2025: £706,690 2024: £560,002
Amouts due to directors and family 2025: £8,602,168 2024: £9,778,714
Additional creditor:
Corporation tax payable: 2025: £28,668 2024: 19,874
8. Controlling Party
The company's ultimate controlling party is Brian Byrne by virtue of his ownership of 100% of the issued share capital in the company.
Page 4