BCA Leisure Limited Company accounts

COMPANY REGISTRATION NUMBER: 03193504

BCA LEISURE LIMITED

FINANCIAL STATEMENTS

31 August 2025

BCA LEISURE LIMITED

FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2025

CONTENTS	PAGE

Officers and professional advisers	1

Strategic report	2

Directors' report	4

Independent auditor's report to the member	7

Statement of income and retained earnings	11

Statement of financial position	12

Notes to the financial statements	13

BCA LEISURE LIMITED

OFFICERS AND PROFESSIONAL ADVISERS

THE BOARD OF DIRECTORS	W J M Batist
	T Batist
	A Slater
	W Boyd
	D Hans

COMPANY SECRETARY	T Batist

REGISTERED OFFICE	Unit H9
	Premier Way
	Lowfields Business Park
	Elland
	West Yorkshire
	HX5 9HF

AUDITOR	Streets Audit LLP
	Chartered accountants & statutory auditor
	Tower House
	Lucy Tower Street
	Lincoln
	LN1 1XW

BANKERS	Virgin Money
	7 Waterhouse Street
	Halifax
	West Yorkshire
	HX1 1XZ

BCA LEISURE LIMITED

STRATEGIC REPORT

YEAR ENDED 31 AUGUST 2025

The directors present their strategic report on the company for the year ended 31 August 2025.

Principal activities and business review

The principal trading activities are the manufacture of wiring harnesses and electronic components for the vehicle conversion sector, including blue and amber light, caravans and motorhomes. The principal trading activities of the business are the manufacture of wiring harnesses and electronic systems for the vehicle conversion sector, including blue light, amber light, caravans and motorhomes. Customers who invested in motor homes during the pandemic period are now taking the opportunity to travel more freely by selling the vehicle to release equity. This has seen a correction in the leisure vehicle sector with an influx of high-quality, second-hand stock entering and depressing the market for new caravans and motorhomes. This has led to the major manufacturers in the sector reducing their production levels significantly. Further, world events in Eastern Europe have led to challenging economic conditions putting pressure on peoples' disposable income. In light of these difficult trading conditions, the company saw turnover fall by £2.2m to £9.6m for the year. Despite this, the year-end financial position shows the company has a strong balance sheet with £5m in net assets which will enable us to continue to diversify into new and complementary sectors. Legislated changes around the National Living Wage continue to impact overheads with base payroll costs rising a further 4.1% for the 2026/27 tax year. On top of this, the freezing of NI thresholds and the increasing of the SSP rate for employees unable to work will mean the burden on employers continues to rise. Stock holding has been brought back in line with expectations through good stock management and we continue to work closely with our supply chain partners to ensure we offer the best possible products and prices for our customers. The resulting profit before tax of £140,464 reflects the difficulties of last year and the directors consider this an acceptable performance. Our focus continues to be on managing cost pressures and improving sourcing. The directors are satisfied with the results for the year and are ensuring the company continues to innovate products and research new opportunities as parts of its medium-term strategy.

Future developments

We are focusing on growth across a number of related and emerging sectors and are developing new and innovative products to suit the needs of these customers. Partnerships with suppliers in other sectors will enable us to offer customers a much wider range of product quickly and competitively to complement our existing ranges.

Principal risks and uncertainties

The directors regularly review the risks facing the company and the actions taken to address these risks. The main challenges facing the business currently are the uncertainties in global markets caused by conflict and US tariff challenges. The global price of copper, a key component in many of our products continues its upward trend as demand has rapidly increased with the drive towards electric vehicles and the need to connect renewable infrastructure often located in remote areas. At the close of our financial year, the price was hovering just under $10,000/tonne but as of early 2026 this is closer to to $13,000/tonne. More recently, the US led war on Iran has created a surge in the price of oil which will be seen throughout the supply chain. Whilst we continue to work with our supply chain partners to mitigate the effects of this, it will undoubtedly have inflationary consequences across a wide range of industries during the coming year.

Financial risk management objectives and policies

The company's principal financial instruments are cash and other financial assets and liabilities such as trade debtors and trade creditors, which arise directly from its operations. The main financial risk facing the company is customer credit risk, which is managed by credit control policies. Price risk, cash flow risk and liquidity risk have also been and will be continued to be managed in a controlled manner reducing the overall exposure of the company to a minimum.

This report was approved by the board of directors on 28 April 2026 and signed on behalf of the board by:

W J M Batist

Director

Registered office:

Unit H9

Premier Way

Lowfields Business Park

Elland

West Yorkshire

HX5 9HF

BCA LEISURE LIMITED

DIRECTORS' REPORT

YEAR ENDED 31 AUGUST 2025

The directors present their report and the financial statements of the company for the year ended 31 August 2025 .

Principal activities

The principal trading activities have continued to be manufacture and distribution of caravan components and accessories.

Directors

The directors who served the company during the year were as follows:

W J M Batist
T Batist
A Slater
W Boyd
D Hans

Dividends

Particulars of recommended dividends are detailed in note 12 to the financial statements.

Disclosure of information in the strategic report

In accordance with section 414C(11) of the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 the company has chosen to set out in the company's strategic report information required by schedule 7 of the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008.

Directors' responsibilities statement

The directors are responsible for preparing the strategic report, directors' report and the financial statements in accordance with applicable law and regulations. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the directors are required to: - select suitable accounting policies and then apply them consistently; - make judgments and accounting estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Auditor

Each of the persons who is a director at the date of approval of this report confirms that:

- so far as they are aware, there is no relevant audit information of which the company's auditor is unaware; and - they have taken all steps that they ought to have taken as a director to make themselves aware of any relevant audit information and to establish that the company's auditor is aware of that information.

This report was approved by the board of directors on 28 April 2026 and signed on behalf of the board by:

W J M Batist

Director

Registered office:

Unit H9

Premier Way

Lowfields Business Park

Elland

West Yorkshire

HX5 9HF

BCA LEISURE LIMITED

INDEPENDENT AUDITOR'S REPORT TO THE MEMBER OF BCA LEISURE LIMITED

YEAR ENDED 31 AUGUST 2025

Opinion

We have audited the financial statements of BCA Leisure Limited (the 'company') for the year ended 31 August 2025 which comprise the statement of income and retained earnings, statement of financial position and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: - give a true and fair view of the state of the company's affairs as at 31 August 2025 and of its profit for the year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; - have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The directors are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- the information given in the strategic report and the directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the strategic report and the directors' report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors' report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: - adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or - the financial statements are not in agreement with the accounting records and returns; or - certain disclosures of directors' remuneration specified by law are not made; or - we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the directors' responsibilities statement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows: " The engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations. " We identified the laws and regulations applicable to the company through discussions with the directors. " We focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company. " We assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and " identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit. We assessed the susceptibility of the company's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by: " making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; " considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations. To address the risk of fraud through management bias and override of controls, we: " performed analytical procedures to identify any unusual or unexpected relationships; " tested journal entries to identify unusual transactions; " investigated the rationale behind significant or unusual transactions. In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to: " agreeing financial statement disclosures to underlying supporting documentation; " enquiring of management as to actual and potential litigation and claims; " reviewing correspondence with relevant regulators. There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any. Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report. Use of our report

This report is made solely to the company's member, as a body, in accordance with chapter 3 of part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's member those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's member as a body, for our audit work, for this report, or for the opinions we have formed.

SALLY SHACKLOCK FCA

(Senior Statutory Auditor)

For and on behalf of

Streets Audit LLP

Chartered accountants & statutory auditor

Tower House

Lucy Tower Street

Lincoln

LN1 1XW

28 April 2026

BCA LEISURE LIMITED

STATEMENT OF INCOME AND RETAINED EARNINGS

YEAR ENDED 31 AUGUST 2025

		2025	2024
			(restated)
Note		£	£
TURNOVER	4	9,595,793	11,819,121

Cost of sales	6,835,828	8,357,672
	-------------	---------------
GROSS PROFIT	2,759,965	3,461,449

Administrative expenses		2,631,304	2,771,692
Other operating income	5	11,520	10,403
		-------------	-------------
OPERATING PROFIT	6	140,181	700,160

Other interest receivable and similar income	10	283	395
		-------------	-------------
PROFIT BEFORE TAXATION		140,464	700,555

Tax on profit	11	35,116	175,139
		----------	----------
PROFIT FOR THE FINANCIAL YEAR AND TOTAL COMPREHENSIVE INCOME		105,348	525,416
		----------	----------

Dividends paid and payable	12	( 1,250,000)	( 1,500,000)

RETAINED EARNINGS AT THE START OF THE YEAR	6,143,758	7,118,342
	-------------	-------------
RETAINED EARNINGS AT THE END OF THE YEAR	4,999,106	6,143,758
	-------------	-------------

All the activities of the company are from continuing operations.

BCA LEISURE LIMITED

STATEMENT OF FINANCIAL POSITION

31 August 2025

	2025		2024
			(restated)
Note	£	£	£	£

FIXED ASSETS

Investments	13		100		100

CURRENT ASSETS

Stocks	14	3,754,028	4,759,181
Debtors	15	1,716,391	1,960,029
Cash at bank and in hand		445,804	463,528
		-------------	-------------
		5,916,223	7,182,738

CREDITORS: amounts falling due within one year	16	917,215		1,039,078
		-------------		-------------
NET CURRENT ASSETS			4,999,008		6,143,660
			-------------		-------------
TOTAL ASSETS LESS CURRENT LIABILITIES			4,999,108		6,143,760
			-------------		-------------
NET ASSETS			4,999,108		6,143,760
			-------------		-------------

CAPITAL AND RESERVES

Called up share capital	18	2	2
Profit and loss account	19	4,999,106	6,143,758
		-------------	-------------
SHAREHOLDER FUNDS		4,999,108	6,143,760
		-------------	-------------

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

These financial statements were approved by the board of directors and authorised for issue on 28 April 2026 , and are signed on behalf of the board by:

W J M Batist

Director

Company registration number: 03193504

BCA LEISURE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England. The address of the registered office is Unit H9, Premier Way, Lowfields Business Park, Elland, West Yorkshire, HX5 9HF.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on a historical cost basis as modified by the revaluation of certain financial assets and liabilities measures at fair value through profit or loss. The financial statements are prepared in sterling which is the functional currency of the entity.

Research and development

Research and development expenditure is written off in the year in which it is incurred.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. Its financial statements are consolidated into the financial statements of B.C.A. Group Limited which can be obtained from Companies House. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) Disclosures in respect of each class of share capital have not been presented. (b) No cash flow statement has been presented for the company. (c) No disclosure has been given for the aggregate remuneration of key management personnel.

Consolidation

The entity has taken advantage of the exemption from preparing consolidated financial statements contained in Section 400 of the Companies Act 2006 on the basis that it is a subsidiary undertaking and its immediate parent undertaking is established under the law of England and Wales. Consolidated accounts are prepared by BCA Group Limited and are available at Companies House.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. There are not considered to be any judgements or accounting estimates or assumptions that have a significant impact on the financial statements.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied stated net of discounts and of Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

The company only holds basic financial instruments as defined in FRS 102. The financial assets and financial liabilities of the company and their measurement are as follows: A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. TURNOVER

Turnover arises from:

	2025	2024
		(restated)
	£	£
Sale of goods	9,595,793	11,819,121
	-------------	---------------

The turnover is attributable to the one principal activity of the company. An analysis of turnover by the geographical markets that substantially differ from each other is given below:

	2025	2024
		(restated)
	£	£
United Kingdom	9,464,814	11,545,035
Overseas	130,979	274,086
	-------------	---------------
	9,595,793	11,819,121
	-------------	---------------

5. OTHER OPERATING INCOME

	2025	2024
		(restated)
	£	£
Other operating income	11,520	10,403
	---------	---------

6. OPERATING PROFIT

Operating profit or loss is stated after charging/crediting:

	2025	2024
		(restated)
	£	£
Impairment of trade debtors	3,898	334
Foreign exchange differences	458	( 280)
Operating lease payments	277,769	277,769
	----------	----------

7. AUDITOR'S REMUNERATION

	2025	2024
		(restated)
	£	£
Fees payable for the audit of the financial statements	9,900	9,000
	-------	-------

Fees payable to the company's auditor and its associates for other services:

Taxation advisory services	1,275	1,200
Other non-audit services	10,486	10,886
	---------	---------
	11,761	12,086
	---------	---------

8. STAFF COSTS

The average number of persons employed by the company during the year, including the directors, amounted to:

	2025	2024
	No.	No.
Production staff	65	86
Distribution staff	8	10
Administrative staff	8	9
Management staff	5	5
Number of technical staff	13	13
	----	----
	99	123
	----	----

The aggregate payroll costs incurred during the year, relating to the above, were:

	2025	2024
		(restated)
	£	£
Wages and salaries	2,846,492	3,259,247
Social security costs	317,058	293,386
Other pension costs	62,131	68,751
	-------------	-------------
	3,225,681	3,621,384
	-------------	-------------

9. DIRECTORS' REMUNERATION

The directors' aggregate remuneration in respect of qualifying services was:

	2025	2024
		(restated)
	£	£
Remuneration	199,388	249,084
Company contributions to defined contribution pension plans	2,642	2,642
	----------	----------
	202,030	251,726
	----------	----------

The number of directors who accrued benefits under company pension plans was as follows:

	2025	2024
		(restated)
	No.	No.
Defined contribution plans	2	2
	----	----

Remuneration of the highest paid director in respect of qualifying services:

	2025	2024
		(restated)
	£	£
Aggregate remuneration	98,028	94,143
Company contributions to defined contribution pension plans	1,321	1,321
	---------	---------
	99,349	95,464
	---------	---------

10. OTHER INTEREST RECEIVABLE AND SIMILAR INCOME

	2025	2024
		(restated)
	£	£
Interest on loans and receivables	283	395
	----	----

11. TAX ON PROFIT

Major components of tax expense

	2025	2024
		(restated)
	£	£

Current tax:

UK current tax expense	35,116	175,139
	---------	----------
Tax on profit	35,116	175,139
	---------	----------

Reconciliation of tax expense

The tax assessed on the profit on ordinary activities for the year is the same as (2024: higher than) the standard rate of corporation tax in the UK of 25 % (2024: 25 %).

	2025	2024
		(restated)
	£	£
Profit on ordinary activities before taxation	140,464	700,555
	----------	----------
Profit on ordinary activities by rate of tax	35,116	100,226
Effect of expenses not deductible for tax purposes	–	74,913
	----------	----------
Tax on profit	35,116	175,139
	----------	----------

12. DIVIDENDS

	2025	2024
		(restated)
	£	£
Dividends paid during the year (excluding those for which a liability existed at the end of the prior year )	1,250,000	1,500,000
	-------------	-------------

13. INVESTMENTS

	Shares in group undertakings
	£
Cost
At 1 September 2024 as restated and 31 August 2025	100
	----
Impairment
At 1 September 2024 as restated and 31 August 2025	–
	----

Carrying amount
At 31 August 2025	100
	----
At 31 August 2024	100
	----

Subsidiaries, associates and other investments

	Class of share	Percentage of shares held
Subsidiary undertakings
BCA Motion Limited	Ordinary	100

14. STOCKS

	2025	2024
		(restated)
	£	£
Raw materials and consumables	3,754,028	4,759,181
	-------------	-------------

15. DEBTORS

	2025	2024
		(restated)
	£	£
Trade debtors	1,169,072	1,502,964
Amounts owed by group undertakings	282,628	212,628
Prepayments and accrued income	230,248	231,054
Corporation tax repayable	25,577	–
Directors loan account	8,866	13,383
	-------------	-------------
	1,716,391	1,960,029
	-------------	-------------

16. CREDITORS: amounts falling due within one year

	2025	2024
		(restated)
	£	£
Trade creditors	431,261	553,873
Amounts owed to group undertakings	7,337	7,337
Accruals and deferred income	208,516	240,812
Corporation tax	–	71,629
Social security and other taxes	269,993	165,319
Other creditors	108	108
	----------	-------------
	917,215	1,039,078
	----------	-------------

17. EMPLOYEE BENEFITS

Defined contribution plans

The amount recognised in profit or loss as an expense in relation to defined contribution plans was £ 62,131 (2024: £ 68,751 ).

18. CALLED UP SHARE CAPITAL

Issued, called up and fully paid

	2025		2024
			(restated)
	No.	£	No.	£
Ordinary shares of £ 1 each	2	2	2	2
	----	----	----	----

19. RESERVES

Profit and loss account - This reserve records retained earnings and accumulated losses.

20. OPERATING LEASES

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
		(restated)
	£	£
Not later than 1 year	157,000	157,000
Later than 1 year and not later than 5 years	628,000	628,000
Later than 5 years	405,583	562,583
	-------------	-------------
	1,190,583	1,347,583
	-------------	-------------

21. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year, a director had an unsecured loan with the company. Interest has been charged on the loan amounting to £283 (2024 - £395) and the balance outstanding as at 31 August 2025 was £8,765 (2024 - £13,383).

22. RELATED PARTY TRANSACTIONS

The company sells goods to companies controlled by the brother of a director of this company. During the year, sales totalled £70,468 (2024: £95,116) and the balance outstanding at the year end was £8,784 (2024: £10,987). During The company also sells goods to a company controlled by the partner of a director of this company. During the year, sales totalled £7,787 (2024: £4,240) and the balance outstanding at the year end was £923 (2024: £2,392).

23. ULTIMATE PARENT COMPANY

The company's immediate and ultimate parent company is B.C.A. Group Limited . The address of the registered office of B.C.A. Group Limited is Unit H9, Premier Way, Lowfields Business Park, Elland, West Yorkshire, HX5 9HF . This is the largest and smallest group for which group accounts are drawn up and of which the company is a member. Consolidated accounts are available from Companies House.