REGISTERED NUMBER: 12882515 (England and Wales)

BCL PROPERTIES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

L F Roberts

REGISTERED OFFICE:

Station House

North Street

Havant

Hampshire

PO9 1QU

REGISTERED NUMBER:

12882515 (England and Wales)

ACCOUNTANTS:

Morris Crocker

Chartered Accountants

Lake House

2 Port Way

Port Solent

Portsmouth

Hampshire

PO6 4TY

FIXED ASSETS

Tangible assets

4

295

393

Investment property

5

140,000

131,714

140,295

132,107

CURRENT ASSETS

Debtors

6

8,408

8,986

Investments

7

20,000

20,000

Cash at bank

21,149

17,331

49,557

46,317

CREDITORS

Amounts falling due within one year

8

193,640

105,089

NET CURRENT LIABILITIES

(144,083

)

(58,772

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(3,788

)

73,335

CREDITORS

Amounts falling due after more than one year

9

-

88,191

NET LIABILITIES

(3,788

)

(14,856

)

CAPITAL AND RESERVES

Called up share capital

11

100

100

Retained earnings

(3,888

)

(14,956

)

SHAREHOLDERS' FUNDS

(3,788

)

(14,856

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 13 January 2026 and were signed by:

L F Roberts - Director

1.	STATUTORY INFORMATION

BCL Properties Limited 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

Debtors and cash at bank: Trade and other debtors are recognised at the settlement amount due after any trade discount offered. prepayments are valued at the amount prepaid net of any trade discounts due. Cash at bank and in hand includes cash on deposit or in a current account.

Creditors and provisions: Creditors and provisions are recognised where there is a present obligation resulting from a past event that will probably result in the transfer of economic benefits to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

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 at the balance sheet date, except as otherwise required in the paragraphs below.

Unrelieved 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.

Deferred tax shall not be recognised on permanent differences, other than a business combination where assets (other than goodwill) give rise to an deferred tax asset or liability.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 October 2024

and 30 September 2025

1,240

DEPRECIATION

At 1 October 2024

847

Charge for year

98

At 30 September 2025

945

NET BOOK VALUE

At 30 September 2025

295

At 30 September 2024

393

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

131,714

Revaluations

8,286

At 30 September 2025

140,000

NET BOOK VALUE

At 30 September 2025

140,000

At 30 September 2024

131,714

Fair value at 30 September 2025 is represented by:

£

Valuation in 2022

(10,351

)

Valuation in 2023

(4,544

)

Valuation in 2024

6,258

Valuation in 2025

8,286

Cost

140,351

140,000

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

140,351

140,351

Investment property was valued on an open market basis on 30 September 2025 by the director .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

8,408

8,986

7.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Other

20,000

20,000

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

88,191

-

Other creditors

105,449

105,089

193,640

105,089

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

88,191

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

88,191

88,191

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100