Registration number: 16039082

BCH (Sibford) Ltd

Contents

Company Information	1
Balance Sheet	2
Statement of Changes in Equity	3
Notes to the Unaudited Financial Statements	4 to 5

BCH (Sibford) Ltd

Company Information

Directors

P J Goodes N I Hole S Tofts

Registered office

Eagle House 1 Babbage Way Exeter Science Park Exeter Devon EX5 2FN

BCH (Sibford) Ltd

(Registration number: 16039082)
Balance Sheet as at 31 December 2025

	Note	2025 £
Current assets
Work in progress	4	375,000
Cash at bank and in hand		1
		375,001
Creditors: Amounts falling due within one year	5	(375,000)
Net assets		1
Capital and reserves
Called up share capital		1
Total Equity		1

For the financial period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 29 April 2026 and signed on its behalf by:
 

......................................... P J Goodes Director

BCH (Sibford) Ltd

Statement of Changes in Equity for the Period from 24 October 2024 to 31 December 2025

	Share capital £	Total £
New share capital subscribed	1	1
At 31 December 2025	1	1

BCH (Sibford) Ltd

Notes to the Unaudited Financial Statements for the Period from 24 October 2024 to 31 December 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:
Eagle House
1 Babbage Way
Exeter Science Park
Exeter
Devon
EX5 2FN

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 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 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.

The financial statements are prepared in sterling, which is the functional currency of the company.

Disclosure of long or short period

These financial statements have been prepared for a period longer than one year. This has been implemented to align the company year end with the parent.

Going concern

The financial statements have been prepared on a going concern basis.

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.

Work in progress

Work in progress is valued at the lower of cost and net realisable value.

BCH (Sibford) Ltd

Notes to the Unaudited Financial Statements for the Period from 24 October 2024 to 31 December 2025

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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 0.

4	Work in progress

	2025 £
Work in progress	375,000

5

Creditors

		2025 £
Amounts owed to group undertakings		375,000