Company registration number 1310057 (England and Wales)
B.C. TILING LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
PAGES FOR FILING WITH REGISTRAR
B.C. TILING LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
B.C. TILING LIMITED
BALANCE SHEET
AS AT
31 MAY 2025
31 May 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
11,921
17,767
Current assets
Stocks
14,500
14,800
Debtors
4
212,373
378,165
Cash at bank and in hand
375,427
358,263
602,300
751,228
Creditors: amounts falling due within one year
5
(341,991)
(411,952)
Net current assets
260,309
339,276
Total assets less current liabilities
272,230
357,043
Provisions for liabilities
(3,331)
(3,376)
Net assets
268,899
353,667
Capital and reserves
Called up share capital
149,000
149,000
Profit and loss reserves
119,899
204,667
Total equity
268,899
353,667

For the financial 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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 9 February 2026 and are signed on its behalf by:
N Barron
Director
Company registration number 1310057 (England and Wales)
B.C. TILING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
- 2 -
1
Accounting policies
Company information

B.C. Tiling Limited is a private company limited by shares incorporated in England and Wales. The registered office is Arksey Lane, Bentley, Doncaster, South Yorkshire, England, DN5 0RZ.

1.1
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.2
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Motor vehicles
25% Reducing Balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.3
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.4
Financial instruments
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

B.C. TILING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

B.C. TILING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
14
17
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 June 2024
149,598
Disposals
(14,950)
At 31 May 2025
134,648
Depreciation and impairment
At 1 June 2024
131,832
Depreciation charged in the year
4,442
Eliminated in respect of disposals
(13,547)
At 31 May 2025
122,727
Carrying amount
At 31 May 2025
11,921
At 31 May 2024
17,767
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
167,391
329,094
Other debtors
44,982
49,071
212,373
378,165
B.C. TILING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 5 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
42,260
72,167
Taxation and social security
2,731
52,385
Other creditors
297,000
287,400
341,991
411,952
2025-05-31 2024-06-01 false false false 09 February 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity I Barron N Barron I Barron 1310057 2024-06-01 2025-05-31 1310057 2025-05-31 1310057 2024-05-31 1310057 core:OtherPropertyPlantEquipment 2025-05-31 1310057 core:OtherPropertyPlantEquipment 2024-05-31 1310057 core:CurrentFinancialInstruments core:WithinOneYear 2025-05-31 1310057 core:CurrentFinancialInstruments core:WithinOneYear 2024-05-31 1310057 core:WithinOneYear 2025-05-31 1310057 core:WithinOneYear 2024-05-31 1310057 core:CurrentFinancialInstruments 2025-05-31 1310057 core:CurrentFinancialInstruments 2024-05-31 1310057 core:ShareCapital 2025-05-31 1310057 core:ShareCapital 2024-05-31 1310057 core:RetainedEarningsAccumulatedLosses 2025-05-31 1310057 core:RetainedEarningsAccumulatedLosses 2024-05-31 1310057 bus:Director1 2024-06-01 2025-05-31 1310057 core:MotorVehicles 2024-06-01 2025-05-31 1310057 2023-06-01 2024-05-31 1310057 core:OtherPropertyPlantEquipment 2024-05-31 1310057 core:OtherPropertyPlantEquipment 2024-06-01 2025-05-31 1310057 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 1310057 bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 1310057 bus:FRS102 2024-06-01 2025-05-31 1310057 bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 1310057 bus:Director2 2024-06-01 2025-05-31 1310057 bus:CompanySecretary1 2024-06-01 2025-05-31 1310057 bus:FullAccounts 2024-06-01 2025-05-31 xbrli:pure xbrli:shares iso4217:GBP