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Company Registration No. SC355831 (Scotland)
BCERTA LTD.
Financial Statements
for the Period from 01 April 2024 to 31 March 2025

BCERTA LTD.

Financial Statements for the period ending 31 March 2025

CONTENTS PAGE
Company Information 2
Statement of Financial Position 3
Notes to the Accounts 4
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BCERTA LTD.

Financial Statements for the period ending 31 March 2025

Company Information

Company Details
Company Number SC355831
Registered Office 1ST FLOOR, 134-138 WEST REGENT STREET
GLASGOW
G2 2RQ
Directors
Directors who held office during the period were:
James Joseph BRANNAN   
John MCINTOSH   
Alan James MUIR   
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BCERTA LTD.

Financial Statements for the period ending 31 March 2025

Statement of Financial Position

123456789
Notes 2025 2024
£ £
Fixed Assets
Intangible assets 5 607,752 570,904
Tangible assets 6 63,865 66,662
Current Assets
Stocks 122,464 117,505
Debtors due 141,551 314,463
Cash at bank and in hand 129,317 7,255
393,332 439,223
Creditors
Amount falling due within one year (510,249) (498,458)
Net Current Assets (116,917) (59,235)
Total Assets less current liabilities 554,700 578,331
Creditors due after more than one year (80,917) (105,721)
Provision for liabilities (11) -
Accruals and deferred income - (17,000)
Net Assets 473,772 455,610
Capital and Reserves
Called up Share Capital 416,797 416,797
Share Premium Account 407,700 407,700
Revaluation Reserve 436,755 436,755
Retained earnings at end of year (787,480) (805,642)
Shareholder funds 473,772 455,610
For the year ending 31/03/2025 the company was entitled to exemption 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).
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 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.
Approved by the Board on 22 December 2025
JAMES J BRANNAN
Company Registration No. SC355831
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BCERTA LTD.

Financial Statements for the period ending 31 March 2025

Notes to the Accounts

1. Statutory Information
BCERTA LTD. is a private company, limited by shares, registered in Scotland, registration number SC355831.
2. Accounting Policies
Basis of preparing the Financial Statements
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities.
Presentation Currency
The accounts are presented in £ sterling.
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BCERTA LTD.

Financial Statements for the period ending 31 March 2025

Notes to the Accounts

3. Employees
Average number of employees, including directors, during the year was as follows:
2025 9
2024 9
4. Principal Activity
Provision of international occupational health services and systems.
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BCERTA LTD.

Financial Statements for the period ending 31 March 2025

Notes to the Accounts

5. Intangible Assets
Other Total
Cost £ £
At 01/04/2024 570,904 570,904
Additions 36,848 36,848
Disposals - -
Revaluations - -
At 31/03/2025 607,752 607,752
Amortisation
At 01/04/2024 - -
Charge for the Year - -
On Disposals - -
Other increases/(decreases) - -
At end of period - -
Net book value
At 31/03/2025 607,752 607,752
At 31/03/2024 570,904 570,904
6. Fixed Assets
Motor Vehicles Fixtures and Fittings Computer Equipment Total
Cost or valuation £ £ £ £
At 01/04/2024 35,908 44,833 51,629 132,370
Additions - - 3,203 3,203
At 31/03/2025 35,908 44,833 54,832 135,573
Depreciation
At 01/04/2024 3,000 36,652 26,056 65,708
Charge for the year 6,000 - - 6,000
At 31/03/2025 9,000 36,652 26,056 71,708
Net Book Value
At 31/03/2025 26,908 8,181 28,776 63,865
At 31/03/2024 32,908 8,181 25,573 66,662
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