REGISTERED NUMBER: 08545335 (England and Wales)

BCP GROUNDWORKS LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTOR:

B N Cotton

REGISTERED OFFICE:

Finns Barn

Standen Street

Benenden

Cranbrook

Kent

TN17 4LA

REGISTERED NUMBER:

08545335 (England and Wales)

ACCOUNTANTS:

Gibbons Mannington & Phipps LLP

Chartered Accountants

82 High Street

Tenterden

Kent

TN30 6JG

FIXED ASSETS

Intangible assets

4

6,330

6,330

Tangible assets

5

47,293

56,598

53,623

62,928

CURRENT ASSETS

Debtors

6

5,132

1,730

Prepayments and accrued income

-

18,874

Cash at bank

3,302

5,495

8,434

26,099

CREDITORS

Amounts falling due within one year

7

52,748

43,266

NET CURRENT LIABILITIES

(44,314

)

(17,167

)

TOTAL ASSETS LESS CURRENT LIABILITIES

9,309

45,761

CREDITORS

Amounts falling due after more than one year

8

(8,771

)

(19,263

)

PROVISIONS FOR LIABILITIES

(11,823

)

(14,149

)

NET (LIABILITIES)/ASSETS

(11,285

)

12,349

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

(11,286

)

12,348

SHAREHOLDERS' FUNDS

(11,285

)

12,349

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

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

The director acknowledges his 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 director and authorised for issue on 16 December 2025 and were signed by:

B N Cotton - Director

1.	STATUTORY INFORMATION

BCP Groundworks Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represent a vehicle registration number and is measured at cost. No amortisation has been charged in these accounts as the director is of the opinion the item has an infinite life and will not decrease in value.

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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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.

Grant income recognition

Grant income has been recognised under the performance model.

Grants that do not specify any future performance-related conditions are recorded when the grant proceeds are received or receivable. Any grant that imposes specified future performance-related conditions is recognised only when the performance-related conditions are met. Grants received before the revenue recognition criteria are satisfied are recognised as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2024

and 31 March 2025

6,330

NET BOOK VALUE

At 31 March 2025

6,330

At 31 March 2024

6,330

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

194,415

28,872

2,546

225,833

Additions

6,458

-

-

6,458

At 31 March 2025

200,873

28,872

2,546

232,291

DEPRECIATION

At 1 April 2024

149,997

16,692

2,546

169,235

Charge for year

12,718

3,045

-

15,763

At 31 March 2025

162,715

19,737

2,546

184,998

NET BOOK VALUE

At 31 March 2025

38,158

9,135

-

47,293

At 31 March 2024

44,418

12,180

-

56,598

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

386

Other debtors

5,132

1,344

5,132

1,730

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,012

10,012

Trade creditors

1,160

22,328

Taxation and social security

479

2,788

Other creditors

41,097

8,138

52,748

43,266

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

8,771

19,263

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary shares

£1

1

1