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Registration number: 02882537

BCT Freight Limited
Unaudited Filleted Abridged Financial Statements
for the Year Ended 31 August 2025

BCT Freight Limited

Contents

Company Information | 1
Abridged Balance Sheet | 2
Notes to the Unaudited Abridged Financial Statements | 3 to 6

BCT Freight Limited

Company Information

Directors | Mrs CE Thomas Mr BH Thomas Mr AD Cox

Company secretary | Mrs CE Thomas Mrs L R Cox

Registered office | 4 Cedar Park Cobham Road Ferndown Industrial Estate Wimborne Dorset BH21 7SF

Accountants | Ward Goodman Accountancy Services Ltd Chartered Certified Accountants4 Cedar Park Cobham Road Ferndown Industrial Estate Wimborne Dorset BH21 7SF

BCT Freight Limited

(Registration number: 02882537)
Abridged Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 475 | 1,653
Current assets |  |  |
Debtors |  | 50,247 | 386,573
Cash at bank and in hand |  | 146,768 | 103,136
|  | 197,015 | 489,709
Prepayments and accrued income |  | 4,340 | 1,874
Creditors: Amounts falling due within one year |  | (87,728) | (77,002)
Net current assets |  | 113,627 | 414,581
Total assets less current liabilities |  | 114,102 | 416,234
Provisions for liabilities |  | (119) | (413)
Net assets |  | 113,983 | 415,821
Capital and reserves |  |  |
Called up share capital | 5 | 5,000 | 5,000
Capital redemption reserve |  | 5,000 | 5,000
Retained earnings |  | 103,983 | 405,821
Shareholders' funds |  | 113,983 | 415,821

For the financial year ending 31 August 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 year 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.

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

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 8 May 2026 and signed on its behalf by:

......................................... Mr BH Thomas Director

BCT Freight Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 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:
4 Cedar Park
Cobham Road
Ferndown Industrial Estate
Wimborne
Dorset
BH21 7SF
United Kingdom

These financial statements were authorised for issue by the Board on 8 May 2026.

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.

The financial statements are presented in Pound Sterling and rounded to the nearest £1.

Revenue recognition

Turnover represents net invoiced sales of services, excluding value added tax.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises deferred 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.

BCT Freight Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

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:

Asset class | Depreciation method and rate
Fixtures and fittings | 25% on cost
Motor vehicle | 25% on cost
Computer equipment | 33% on cost

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2024 - 4).

BCT Freight Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

4 | Tangible assets

| Land and buildings £ | Fixtures and fittings £ | Office equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 September 2024 | 17,391 | 41,640 | 8,578 | 2,955 | 70,564
At 31 August 2025 | 17,391 | 41,640 | 8,578 | 2,955 | 70,564
Depreciation
At 1 September 2024 | 17,391 | 41,257 | 7,308 | 2,955 | 68,911
Charge for the year | - | 128 | 1,050 | - | 1,178
At 31 August 2025 | 17,391 | 41,385 | 8,358 | 2,955 | 70,089
Carrying amount
At 31 August 2025 | - | 255 | 220 | - | 475
At 31 August 2024 | - | 383 | 1,270 | - | 1,653

BCT Freight Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

5 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 3,750 | 3,750 | 3,750 | 3,750
Ordinary A of £1 each | 1,250 | 1,250 | 1,250 | 1,250
| 5,000 | 5,000 | 5,000 | 5,000

6 | Related party transactions

During the year, the company wrote off a loan balance due from Leisure Homes Direct Limited amounting to £56,283.
The loan was unsecured, interest-free, and had no fixed repayment terms. Following a review of the recoverability of the balance, the directors determined that the amount was not recoverable and therefore recognised a write-off in full in the profit and loss account.
The associated entity is considered a related party by virtue of common control/shared directorship.
No amounts were outstanding at the balance sheet date (2024: £43,700).

Transactions with directors

2025 | At 1 September 2024 £ | Advances to director £ | Repayments by director £ | At 31 August 2025 £
Mr BH Thomas
| 13,817 | 5,265 | (18,479) | 603

2024 | At 1 September 2023 £ | Advances to director £ | Repayments by director £ | At 31 August 2024 £
Mr BH Thomas
| 35,180 | 43,852 | (65,215) | 13,817

The directors loan account at the financial year end is overdrawn by £603 (2024: £13,817). The loan is repayable on demand and interest is being paid at the HMRC interest rates.