BCPL Limited - Accounts

BCPL Limited
Contents Page
For the year ended 31 May 2025

Company information	1
Director's report	2
Accountants' report	3
Statement of financial position	4
Notes to the financial statements	5

BCPL Limited
Company Information
For the year ended 31 May 2025

Director	Caprice Bourret
Registered Number	05577463
Registered Office	Unit 14, Princeton Mews 167-169 London Road Kingston Upon Thames KT2 6PT
Accountants	WallsMan Creative Limited Unit 14, Princeton Mews 167 London Road Kingston upon Thames KT2 6PT

1

BCPL Limited
Director's Report
For the year ended 31 May 2025

Director's report and financial statements

The director presents his/her/their annual report and the financial statements for the year ended 31 May 2025

Principal activities

The companys principal activity during the year was retail sale of textiles in specialised stores

Director

The director who served the company throughout the year was as follows:

Caprice Bourret

Statement of director's responsibilities

The director is responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to

select suitable accounting policies and then apply them consistently
make judgments and accounting estimates that are reasonable and prudent
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business

The director is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

On behalf of the board.

----------------------------------
Caprice Bourret
Director

Date approved: 05 January 2026

2

BCPL Limited Accountants' Report For the year ended 31 May 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of BCPL Limited for the year ended 31 May 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of BCPL Limited for the year ended 31 May 2025 which comprise of the Income Statement, Financial Statements, Notes to the Financial Statement, and detailed Income Statement from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance This report is made solely to the Board of Directors of BCPL Limited , as a body, in accordance with the terms of our engagement letter dated 28 October 2025. Our work has been undertaken solely to prepare for your approval the accounts of BCPL Limited and state those matters that we have agreed to state to the Board of Directors of BCPL Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BCPL Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that BCPL Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of BCPL Limited . You consider that BCPL 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 accounts of BCPL 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 accounts 31 May 2025 .................................................... WallsMan Creative Limited Unit 14, Princeton Mews 167 London Road Kingston upon Thames KT2 6PT 05 January 2026 3

BCPL Limited
Accountants' Report
For the year ended 31 May 2025

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of BCPL Limited for the year ended 31 May 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of BCPL Limited for the year ended 31 May 2025 which comprise of the Income Statement, Financial Statements, Notes to the Financial Statement, and detailed Income Statement from the companys accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance

This report is made solely to the Board of Directors of BCPL Limited , as a body, in accordance with the terms of our engagement letter dated 28 October 2025. Our work has been undertaken solely to prepare for your approval the accounts of BCPL Limited and state those matters that we have agreed to state to the Board of Directors of BCPL Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BCPL Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that BCPL Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of BCPL Limited . You consider that BCPL 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 accounts of BCPL 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 accounts

31 May 2025

....................................................
WallsMan Creative Limited
Unit 14, Princeton Mews
167 London Road
Kingston upon Thames
KT2 6PT
05 January 2026

3

BCPL Limited
Statement of Financial Position
As at 31 May 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	577	769
		577	769
Current assets
Cash at bank and in hand		68,801	19,936
Creditors: amount falling due within one year	4	(23,564)	(23,180)
Net current assets		45,237	(3,244)

Total assets less current liabilities		45,814	(2,475)
Provisions for liabilities	5	(109)	(192)
Net assets		45,705	(2,667)

Capital and reserves
Called up share capital		2	2
Profit and loss account		45,703	(2,669)
Shareholders' funds		45,705	(2,667)

For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the director on 05 January 2026 and were signed by:

-------------------------------
Caprice Bourret
Director

4

BCPL Limited
Notes to the Financial Statements
For the year ended 31 May 2025

General Information

BCPL Limited is a private company, limited by shares, registered in England and Wales, registration number 05577463, registration address Unit 14, Princeton Mews , 167-169 London Road, Kingston Upon Thames, KT2 6PT.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings	25% Reducing Balance
Computer Equipment	25% Reducing Balance

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

3.

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Computer Equipment	Total
	£	£	£
At 01 June 2024	10,584	3,492	14,076
Additions	-	-	-
Disposals	-	-	-
At 31 May 2025	10,584	3,492	14,076
Depreciation
At 01 June 2024	10,026	3,281	13,307
Charge for year	139	53	192
On disposals	-	-	-
At 31 May 2025	10,165	3,334	13,499
Net book values
Closing balance as at 31 May 2025	419	158	577
Opening balance as at 01 June 2024	558	211	769

4.

Creditors: amount falling due within one year

	2025 £	2024 £
Accrued Expenses	1,572	1,500
Other Creditors	9,602	9,602
Directors' Current Accounts	12,390	12,078
	23,564	23,180

5.

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	109		192
	109		192

5


Registered Number: 05577463
England and Wales
BCPL LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 June 2024 End date: 31 May 2025