Registration number: 15431808

BCG28 Ltd

Contents

Company Information	1
Director's Report	2
Accountants' Report	3
Abridged Profit and Loss Account	4
Statement of Comprehensive Income	5
Abridged Balance Sheet	6
Statement of Changes in Equity	7
Notes to the Unaudited Abridged Financial Statements	8 to 10
iXBRL Detailed Profit and Loss Account	11

BCG28 Ltd

Company Information

Director

Mr Paul Andrew Bradley

Registered office

63 Blackburn Avenue Wolverhampton West Midlands WV6 9JT

Accountants

Onyx Accountants West Ltd Chartered Management Accountants1-3 Upper Street Tettenhall Wolverhampton West Midlands WV6 8QF

BCG28 Ltd

Director's Report for the Period from 22 January 2024 to 31 January 2025

The director presents his report and the abridged financial statements for the period from 22 January 2024 to 31 January 2025.

Incorporation

The company was incorporated on 22 January 2024.

Director of the company

The director who held office during the period was as follows:

Mr Paul Andrew Bradley (appointed 22 January 2024)

Principal activity

The principal activity of the company is Coach and minibus glazing repairs

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 12 January 2025
 

......................................... Mr Paul Andrew Bradley Director

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
BCG28 Ltd
for the Period Ended 31 January 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of BCG28 Ltd for the period ended 31 January 2025 as set out on pages 4 to 10 from the company's 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 (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of BCG28 Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of BCG28 Ltd and state those matters that we have agreed to state to the Board of Directors of BCG28 Ltd, 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 BCG28 Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that BCG28 Ltd 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 BCG28 Ltd. You consider that BCG28 Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of BCG28 Ltd. 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.

......................................

Onyx Accountants West Ltd
Chartered Management Accountants
1-3 Upper Street
Tettenhall
Wolverhampton
West Midlands
WV6 8QF

12 January 2025

BCG28 Ltd

Abridged Profit and Loss Account for the Period from 22 January 2024 to 31 January 2025

	Note	2025 £
Gross profit		32,393
Administrative expenses		(7,563)
Profit before tax	4	24,830
Tax on profit		(4,718)
Profit for the financial period		20,112

The above results were derived from continuing operations.

The company has no recognised gains or losses for the period other than the results above.

BCG28 Ltd

Statement of Comprehensive Income for the Period from 22 January 2024 to 31 January 2025

	2025 £
Profit for the period	20,112
Total comprehensive income for the period	20,112

BCG28 Ltd

(Registration number: 15431808)
Abridged Balance Sheet as at 31 January 2025

	Note	2025 £
Current assets
Debtors		4,155
Cash at bank and in hand		2,005
		6,160
Creditors: Amounts falling due within one year		(6,014)
Total assets less current liabilities		146
Accruals and deferred income		(33)
Net assets		113
Capital and reserves
Called up share capital	6	1
Retained earnings		112
Shareholders' funds		113

For the financial period ending 31 January 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 period in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 12 January 2025
 

......................................... Mr Paul Andrew Bradley Director

BCG28 Ltd

Statement of Changes in Equity for the Period from 22 January 2024 to 31 January 2025

	Share capital £	Retained earnings £	Total £
Profit for the period	-	20,112	20,112
Dividends	-	(20,000)	(20,000)
New share capital subscribed	1	-	1
At 31 January 2025	1	112	113

BCG28 Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 22 January 2024 to 31 January 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
63 Blackburn Avenue
Wolverhampton
West Midlands
WV6 9JT
England

These financial statements were authorised for issue by the director on 12 January 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

BCG28 Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 22 January 2024 to 31 January 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1.

BCG28 Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 22 January 2024 to 31 January 2025

4	Profit before tax

Arrived at after charging/(crediting)

	2025 £
Depreciation expense	1

5	Tangible assets

	Plant and machinery £	Total £
Cost or valuation
Additions	1	1
At 31 January 2025	1	1
Depreciation
Charge for the period	1	1
At 31 January 2025	1	1
Carrying amount
At 31 January 2025	-	-

6	Share capital

7

Dividends

		2025
		£

BCG28 Ltd

iXBRL Detailed Profit and Loss Account for the Period from 22 January 2024 to 31 January 2025

	2025 £
Turnover/revenue	33,679
Cost of sales
Purchase of raw materials and consumables	(1,286)
Gross profit	32,393
Distribution costs
Administrative expenses
Audit and accountancy other services	(1,200)
Cleaning costs	(60)
Depreciation of fixed assets	(1)
Vehicle costs	(1,169)
Travel and subsistence	(2,346)
Bank charges	(55)
Insurance costs	(1,857)
IT and computing	(124)
Telecommunications	(420)
Charitable donations	(19)
Other costs	(312)
Other operating income
Other items
Profit on ordinary activities before taxation	24,830
Tax on profit or loss on ordinary activities	(4,718)
Profit for the financial period	20,112