Company registration number 10415909 (England and Wales)
BCH (ROCHDALE) LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
BCH (ROCHDALE) LIMITED
COMPANY INFORMATION
Directors
Mr S Grogan
Mr I Jones
Mr B Kennedy
Mr D Norris
Company number
10415909
Registered office
Spring Place
Millford
Whitworth
Lancashire
OL12 8DN
Auditor
TC Audit Limited
Suite 501
The Nexus Building
Broadway
Letchworth Garden City
Herts
BCH (ROCHDALE) LIMITED
CONTENTS
Page
Strategic report
1 - 2
Directors' report
3
Directors' responsibilities statement
4
Independent auditor's report
5 - 7
Profit and loss account
8
Statement of comprehensive income
9
Balance sheet
10
Statement of changes in equity
11
Notes to the financial statements
12 - 23
BCH (ROCHDALE) LIMITED
STRATEGIC REPORT
FOR THE YEAR ENDED 31 AUGUST 2025
- 1 -

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

Review of the business

The principal activity or the company continues to be that of design, development and production of engineering process solutions for the food processing and confectionery industries.

The mix of Confectionery and food projects in the trading period has remained well balanced, although the business is experiencing higher material content.

Furthermore, enquiries have remained strong throughout and the conversion to order rate remains very good across the UK and international client base.

Current projections into FY 25-26 indicate a very robust order book and pipeline.

The net current assets and net assets position of the company at year end has improved in comparison to the previous year.

The business has continued to invest heavily in infrastructure and new development. Plans for the extension of the current site continue. The business is looking to increase capacity to meet the growing demands of the business, address the size and scale of capital projects that are being tendered for as well as the organic growth of the business.

Customers in the food and confectionery markets continue to build partnership relationships with BCH and as part of reaching into and strengthening new and existing territories, the business will continue to review its network of agencies accordingly.

The company’s profitability remains healthy.

The principal risks that the company faces are the ongoing risks associated with war and conflict, as well as shifts in political landscapes across the globe affecting raw material, commodity prices, import/export tariffs and exchange rates.

Financial Risk Management Objectives and Policies

Liquidity Risk

The company manages its cash and borrowings in order to maximise interest income and minimise interest expense, whilst ensuring that the company has sufficient liquid resources to meet the operating need of the business.

Interest Rate Risk

The company is exposed to cash flow interest rate risk on floating rate deposits and bank overdrafts.

Foreign Currency Risk

The company’s principal foreign currency exposures arise from trading with overseas companies. Company policy permits but does not demand that these exposures may be hedged in order to fix that cost in sterling. There is no hedging activity during the year under review.

Where possible the company continues to quote in pounds sterling to avoid the uncertainty of any exchange rate risk. However, the directors are mindful of the effect that this has on those companies converting local currency into sterling.

Future developments

The directors are pleased with the current status of the company and feel positive about the future. The key business development will be the continued investment in infrastructure, new development and exploring new markets as mentioned in the fair review of the business.

BCH (ROCHDALE) LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -

On behalf of the board

Mr D Norris
Director
11 May 2026
BCH (ROCHDALE) LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 AUGUST 2025
- 3 -

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

Principal activities

The principal activity of the company continued to be that of design, development and production of engineering equipment in the food processing industry.

Results and dividends

The results for the year are set out on page 8.

No ordinary dividends were paid. The directors do not recommend payment of a final dividend.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Mr S Grogan
Mr I Jones
Mr B Kennedy
Mr D Norris
Auditor

TC Audit Limited were appointed as auditor to the company and in accordance with section 485 of the Companies Act 2006, a resolution proposing that they be re-appointed will be put at a General Meeting.

Energy and carbon report

As the company has not consumed more than 40,000 kWh of energy in this reporting period, it qualifies as a low energy user under these regulations and is not required to report on its emissions, energy consumption or energy efficiency activities.

Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the company’s auditor is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company’s auditor is aware of that information.

On behalf of the board
Mr D Norris
Director
11 May 2026
BCH (ROCHDALE) LIMITED
DIRECTORS' RESPONSIBILITIES STATEMENT
FOR THE YEAR ENDED 31 AUGUST 2025
- 4 -

The directors are responsible for preparing the annual 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 of 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 judgements and accounting estimates that are reasonable and prudent;

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

- 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.

BCH (ROCHDALE) LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF BCH (ROCHDALE) LIMITED
- 5 -
Opinion

We have audited the financial statements of BCH (Rochdale) Limited (the 'company') for the year ended 31 August 2025 which comprise the profit and loss account, the statement of comprehensive income, the balance sheet, the statement of changes in equity and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 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; and

- 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 contained within the annual report. 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. 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 course of 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 this gives rise to a material misstatement in the financial statements themselves. 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 our 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.

BCH (ROCHDALE) LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF BCH (ROCHDALE) LIMITED
- 6 -
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 identifie d material misstatements in the strategic report or the directors' r eport.

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' r esponsibilities s tatement, 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.

Based on our understanding of the company and the industry in which it operates, we identified that the principal risks of non-compliance with laws and regulations related to the acts by the company, which were contrary to applicable laws and regulations including fraud, and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006.

We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls) and determined that the principal risks were related to posting manual journal entries to manipulate financial performance, management bias through judgements and assumptions in significant accounting estimates, in particular in relation to revenue recognition.

BCH (ROCHDALE) LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF BCH (ROCHDALE) LIMITED
- 7 -

Our audit procedures were designed to respond to those identified risks, including non-compliance with laws and regulations (irregularities) and fraud that are material to the financial statements. Our audit procedures included but were not limited to:

- Communicating identified laws and regulations throughout our engagement team and remaining alert to any indications of non-compliance throughout our audit; and

- Considering the risk of acts by the company which were contrary to the applicable laws and regulations, including fraud; and

- Enquiring of management as to actual and potential litigation and claims.

Our audit procedures in relation to fraud included but were not limited to:

- Discussing amongst the engagement team the risks of fraud;

- Making enquiries of management on whether they had knowledge of any actual, suspected or alleged fraud; and

- Gaining an understanding of the internal controls established to mitigate risks related to fraud; and

- Corroborating the basis for material accounting estimates; and

- Addressing the risks of fraud through management override of controls by performing substantive and analytical journal testing; and

- Obtaining support and reasonable explanation for any manual journal postings.

There are inherent limitations in the audit procedures described above and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

This report is made solely to the company's members, 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 members 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 members as a body, for our audit work, for this report, or for the opinions we have formed.

Peter Woodhall FCA
Senior Statutory Auditor
For and on behalf of TC Audit Limited
15 May 2026
Statutory Auditor
Suite 501
The Nexus Building
Broadway
Letchworth Garden City
Herts
SG6 3TA
BCH (ROCHDALE) LIMITED
PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 31 AUGUST 2025
- 8 -
2025
2024
Notes
£
£
Turnover
3
9,977,719
12,014,447
Cost of sales
(7,577,536)
(8,518,074)
Gross profit
2,400,183
3,496,373
Administrative expenses
(2,379,563)
(2,349,665)
Other operating income
306,907
61,036
Operating profit
7
327,527
1,207,744
Interest receivable and similar income
8
172,919
56,432
Interest payable and similar expenses
9
(33,651)
(54,862)
Profit before taxation
466,795
1,209,314
Tax on profit
10
(114,420)
(152,222)
Profit for the financial year
352,375
1,057,092
BCH (ROCHDALE) LIMITED
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 AUGUST 2025
- 9 -
2025
2024
£
£
Profit for the year
352,375
1,057,092
Other comprehensive income
-
-
Total comprehensive income for the year
352,375
1,057,092
BCH (ROCHDALE) LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 10 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
11
4,150,636
4,274,027
Current assets
Stocks
12
963,674
815,067
Debtors
13
5,499,805
3,281,455
Cash at bank and in hand
3,699,860
3,150,169
10,163,339
7,246,691
Creditors: amounts falling due within one year
14
(5,691,576)
(3,222,675)
Net current assets
4,471,763
4,024,016
Total assets less current liabilities
8,622,399
8,298,043
Creditors: amounts falling due after more than one year
15
(555,456)
(555,456)
Net assets
7,562,811
7,210,436
Capital and reserves
Called up share capital
19
100
100
Profit and loss reserves
7,562,711
7,210,336
Total equity
7,562,811
7,210,436
The financial statements were approved by the board of directors and authorised for issue on 11 May 2026 and are signed on its behalf by:
Mr D Norris
Director
Company Registration No. 10415909
BCH (ROCHDALE) LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 AUGUST 2025
- 11 -
Share capital
Profit and loss reserves
Total
£
£
£
Balance at 1 September 2023
100
6,153,244
6,153,344
Year ended 31 August 2024:
Profit and total comprehensive income
-
1,057,092
1,057,092
Balance at 31 August 2024
100
7,210,336
7,210,436
Year ended 31 August 2025:
Profit and total comprehensive income
-
352,375
352,375
Balance at 31 August 2025
100
7,562,711
7,562,811
BCH (ROCHDALE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 12 -
1
Accounting policies
Company information

BCH (Rochdale) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Spring Place, Millford, Whitworth, Lancashire, OL12 8DN.

The company's principal activities and nature of its operations are disclosed in the Directors' Report.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006, including the provisions of the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Reduced Disclosure Framework

The company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. The company has therefore taken advantage of exemptions from the following disclosure requirements:

- Section 7 "Statement of Cash Flows" - Presentation of a statement of cash flow and related notes and disclosures.

- Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instrument Issues': Interest income / expense and net gains / losses for financial instruments not measured at fair value; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

- Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

BCH (Rochdale) Limited is a wholly owned subsidiary of D C Norris & Company Ltd and the results of BCH (Rochdale) Limited are included in the consolidated financial statements of D C Norris & Company Ltd which are available from its registered office, Sand Road Industrial Estate, Sand Road, Great Gransden, Sandy, Bedfordshire, England, SG19 3AH.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover represents the fair value of consideration receivable for goods and services net of VAT and trade discounts.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

BCH (ROCHDALE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 13 -

Profit on long term contracts is taken as the work is carried out if the outcome can be assessed with reasonable certainty. The revenue included is calculated to reflect the proportion of work carried out at the period end, by recording turnover as contract activity progresses. Provisions are made for all foreseeable losses. The amount by which revenue exceeds payments on account is included within debtors. Any excess payments on account over turnover recorded on contracts are included within creditors.

1.4
Research and development expenditure

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

1.5
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. Cost represents purchase price together with any incidental costs of acquisition.

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:

Freehold buildings
Straight line over 30 years
Plant and equipment
10% reducing balance
Fixtures and fittings
15% reducing balance
Computers
25% reducing balance
Motor vehicles
33.3% reducing balance

Assets in the course of construction are not depreciated.

No depreciation is provided on freehold land.

Residual value is calculated on prices prevailing at the reporting date, after estimated costs of disposal, for the asset as if it were at the age and in the condition expected at the end of its useful life.

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.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

BCH (ROCHDALE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 14 -
1.7
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.

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.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other debtors, gross amounts owed by contract customers and amounts owed by group undertakings, 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 financial asset is measured at the present value of the future receipts discounted at a market rate of interest.

Impairment of financial assets

Financial assets are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

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.

BCH (ROCHDALE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 15 -
Basic financial liabilities

Basic financial liabilities, including trade and other creditors, accruals and amounts due to group companies 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 payments discounted at a market rate of interest.

Derecognition of financial liabilities

Financial liabilities are derecognised when, and only when, the company's contractual obligations are discharged, cancelled, or they expire.

1.9
Equity instruments

Equity issued by the company are recorded at the fair value of proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.10
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax expense. Current tax assets are recognised when tax paid exceeds the tax payable.

Current and deferred tax is charged or credited to profit or loss, except when it relates to items charged or credited to other comprehensive income or equity, when the tax follows the transaction or event it relates to and is also charged or credited to other comprehensive income, or equity.

Current tax assets and current tax liabilities and deferred tax assets and deferred tax liabilities are offset, if and only if, there is a legally enforceable right to set off the amounts and the entity intends either to settle on the net basis or to realise the asset and settle the liability simultaneously.

Current tax is based on taxable profit for the year. Current tax assets and liabilities are measured using tax rates that have been enacted or substantively enacted by the reporting date.

Deferred tax is calculated at the tax rates that are expected to apply to the period when the asset is realised or the liability is settled based on tax rates that have been enacted or substantively enacted by the reporting date.

Deferred tax liabilities are recognised in respect of all timing differences that exist at the reporting date. Timing differences are differences between taxable profits and total comprehensive income that arise from the inclusion of income and expenses in tax assessments in different periods from their recognition in the financial statements. Deferred tax assets are recognised only to the extent that it is probably that they will be recovered by the reversal of deferred tax liabilities or other future taxable profits.

1.11
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.

1.12
Retirement benefits
For defined contribution schemes the amount charged to profit or loss is the contributions payable in the year. Difference between contributions payable in the year and contributions actually paid are shown as either accruals or prepayments.
BCH (ROCHDALE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 16 -
1.13
Foreign exchange

Transactions in currencies other than the functional currency (foreign currency) are initially recorded at the exchange rate prevailing on the date of the transaction.

Monetary assets and liabilities denominated in foreign currencies are translated at the rate of exchange ruling at the reporting date. Non-monetary assets and liabilities denominated in foreign currencies are translated at the rate ruling at the date of the transaction, or, if the asset or liability is measured at fair value, the rate when that fair value was determined.

All translation differences are taken to profit or loss, except to the extent that they relate to gains or losses on non-monetary items recognised in other comprehensive income, when the related translation gain or loss is also recognised in other comprehensive income.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Key sources of estimation uncertainty

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.

Revenue recognition

The company uses the stage of completion method in accounting for its long term contracts. The stage of completion is normally measured by the proportion of contract costs incurred and/or hours worked to date compared to the estimated total contract costs or total hours worked, except where this would not be representative of the stage of completion. Variations in contract work, claims and incentive payments are included to the extent that the amount can be measured reliably and its receipt is considered probable.

3
Turnover and other revenue
2025
2024
£
£
Turnover analysed by class of business
Sale of goods
9,607,723
11,675,336
Sales of services
369,996
339,111
9,977,719
12,014,447
BCH (ROCHDALE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
3
Turnover and other revenue
(Continued)
- 17 -
2025
2024
£
£
Turnover analysed by geographical market
United Kingdom
5,320,653
7,410,073
Europe
815,724
443,984
USA / Canada
33,400
778,398
Rest of the World
3,807,942
3,381,992
9,977,719
12,014,447
2025
2024
£
£
Other revenue
Interest income
172,919
56,432
4
Auditor's remuneration
2025
2024
Fees payable to the company's auditor and associates:
£
£
For audit services
Audit of the financial statements of the company
18,800
18,250
5
Employees

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

2025
2024
Number
Number
Production
71
69
Selling and distribution
12
11
Administration
9
9
Total
92
89

Their aggregate remuneration comprised:

2025
2024
£
£
Wages and salaries
4,290,931
4,351,302
Social security costs
506,046
475,267
Pension costs
182,663
92,063
4,979,640
4,918,632
BCH (ROCHDALE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 18 -
6
Directors' remuneration
2025
2024
£
£
Remuneration for qualifying services
230,471
217,833
Company pension contributions to defined contribution schemes
5,509
5,396
235,980
223,229

A number of the directors are remunerated in the parent company, D C Norris & Company Ltd. It is not possible to identify the proportion of remuneration relating to their services as directors of this company.

7
Operating profit
2025
2024
Operating profit for the year is stated after charging/(crediting):
£
£
Exchange differences apart from those arising on financial instruments measured at fair value through profit or loss
11,944
4,724
Research and development costs
14,398
8,797
Fees payable to the company's auditor for the audit of the company's financial statements
18,800
18,250
Depreciation of owned tangible fixed assets
323,888
309,789
Profit on disposal of tangible fixed assets
(22,961)
(5,595)
8
Interest receivable and similar income
2025
2024
£
£
Interest income
Interest on bank deposits
172,919
56,432
9
Interest payable and similar expenses
2025
2024
£
£
Interest payable to group undertakings
33,651
54,862
10
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
142,439
86,395
Deferred tax
Origination and reversal of timing differences
(28,019)
65,827
Total tax charge
114,420
152,222
BCH (ROCHDALE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
10
Taxation
(Continued)
- 19 -

The actual charge for the year can be reconciled to the expected charge for the year based on the profit or loss and the standard rate of tax as follows:

2025
2024
£
£
Profit before taxation
466,795
1,209,314
Expected tax charge based on the standard rate of corporation tax in the UK of 25.00% (2024: 25.00%)
116,699
302,329
Tax effect of expenses that are not deductible in determining taxable profit
704
1,348
Group relief
-
0
(160,123)
Timing differences
(2,983)
8,668
Taxation charge for the year
114,420
152,222
BCH (ROCHDALE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 20 -
11
Tangible fixed assets
Freehold buildings
Assets under construction
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
£
£
Cost
At 1 September 2024
2,046,446
109,663
2,929,019
72,108
113,642
332,127
5,603,005
Additions
21,008
1,690
12,406
13,920
13,601
142,292
204,917
Disposals
-
0
-
0
(1,823)
-
0
-
0
(51,552)
(53,375)
Revaluation
-
0
3,728
-
0
-
0
-
0
-
0
3,728
At 31 August 2025
2,067,454
115,081
2,939,602
86,028
127,243
422,867
5,758,275
Depreciation and impairment
At 1 September 2024
207,726
-
0
860,147
23,988
63,944
173,173
1,328,978
Depreciation charged in the year
26,920
-
0
207,503
5,103
14,289
70,073
323,888
Eliminated in respect of disposals
-
0
-
0
(1,054)
-
0
-
0
(44,173)
(45,227)
At 31 August 2025
234,646
-
0
1,066,596
29,091
78,233
199,073
1,607,639
Carrying amount
At 31 August 2025
1,832,808
115,081
1,873,006
56,937
49,010
223,794
4,150,636
At 31 August 2024
1,838,720
109,663
2,068,872
48,120
49,698
158,954
4,274,027
BCH (ROCHDALE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 21 -
12
Stocks and work in progress
2025
2024
£
£
Finished goods and work in progress
963,674
815,067
13
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
2,241,238
1,476,589
Gross amounts owed by contract customers
1,214,106
708,663
Amounts owed by group undertakings
354,857
568,397
Other debtors
1,603,169
438,677
Prepayments
86,435
89,129
5,499,805
3,281,455
14
Creditors: amounts falling due within one year
2025
2024
£
£
Payments received on account
4,577,206
1,899,449
Trade creditors
542,174
456,748
Amounts owed to group undertakings
31,742
86,168
Corporation tax
11,376
86,395
Other taxation and social security
406,412
193,176
Other creditors
27,717
213,400
Accruals
94,949
287,339
5,691,576
3,222,675

Any borrowings from the company's bankers are secured by way of a charge containing fixed elements, executed on 10th February 2017 by Barclays Bank Plc. There were no bank borrowings at the balance sheet date.

15
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Amounts owed to group undertakings
555,456
555,456
Loan amounts due to the parent undertaking are secured by a fixed and floating charge over the assets of the company. The principal loan is due for repayment in total by August 2028. Any accrued interest is payable quarterly in arrears.
BCH (ROCHDALE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 22 -
16
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
17
504,132
532,151
504,132
532,151
17
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Liabilities
Liabilities
2025
2024
Balances:
£
£
Accelerated capital allowances
511,061
533,074
Short term timing differences
(6,929)
(923)
504,132
532,151
2025
Movements in the year:
£
Liability at 1 September 2024
532,151
Credit to profit or loss
(28,019)
Liability at 31 August 2025
504,132
18
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
182,663
92,063

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

Contributions totalling £27,717 (2024: £21,568) were payable to the fund at the year end and are included in other creditors.
BCH (ROCHDALE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 23 -
19
Share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
The shares have attached to them full voting, dividend and capital distribution (including on winding up) rights; they do not confer any rights on redemption.
20
Related party transactions

The company is a wholly owned subsidiary of D C Norris & Company Limited, a company registered in England and Wales. The company has taken advantage of the exemption within FRS 102 Section 33 not to disclose transactions with D C Norris & Company Limited or other wholly owned subsidiaries of the group. Key management is considered to be the directors, and no separate disclosure of their remuneration is provided under this exemption.

21
Ultimate controlling party
D C Norris & Company Limited is the immediate and ultimate parent and is the largest and smallest group for which consolidated accounts are prepared. The consolidated accounts of D C Norris & Company are available from its registered office, Sand Road Industrial Estate, Sand Road, Great Gransden, Sandy, Bedfordshire, England, SG19 3AH.
The ultimate controlling party is D A Norris, a director, by virtue of his controlling interest in the issued ordinary share capital of the ultimate parent undertaking.
BCH (ROCHDALE) LIMITED
SCHEDULE OF ADMINISTRATIVE EXPENSES
FOR THE YEAR ENDED 31 AUGUST 2025
2025
2024
£
£
Administrative expenses
Wages and salaries
897,252
842,764
Social security costs
155,923
131,110
Staff recruitment costs
15,600
19,512
Staff training
10,714
7,292
Staff pension costs defined contribution
64,691
25,922
Directors' remuneration
230,471
217,833
Directors' social security costs
29,030
27,131
Directors' pension costs - defined contribution scheme
5,509
5,396
Rates
46,691
44,953
Security costs
3,869
8,566
Cleaning
4,082
15,847
Power, light and heat
164,149
117,752
Property repairs and maintenance
22,855
22,090
Premises insurance
57,174
57,855
Equipment repairs
55,288
59,491
Computer running costs
45,866
46,111
Equipment hire - one month or less
345
-
Motor running expenses
19,593
16,755
Travelling expenses
12,412
16,630
Postage, courier and delivery charges
4,434
7,919
Legal and professional fees
5,107
1,621
Accountancy
5,200
6,713
Audit fees
18,800
18,250
Bank charges
1,861
2,052
Bad and doubtful debts
-
83,688
Insurances (not premises)
375
-
Advertising
35,440
27,353
Promotions and exhibitions
106,981
168,584
Telecommunications
15,921
15,809
Entertaining
10,438
13,139
Research and development costs
14,398
8,797
Sundry expenses
6,223
3,812
Depreciation
323,888
309,789
Profit or loss on sale of tangible assets (non exceptional)
(22,961)
(5,595)
Profit or loss on foreign exchange
11,944
4,724
2,379,563
2,349,665
2025-08-31 2024-09-01 false true false CCH Software CCH Accounts Production 2026.100 Mr S Grogan Mr I Jones Mr B Kennedy Mr D Norris 10415909 2024-09-01 2025-08-31 10415909 bus:Director1 2024-09-01 2025-08-31 10415909 bus:Director2 2024-09-01 2025-08-31 10415909 bus:Director3 2024-09-01 2025-08-31 10415909 bus:Director4 2024-09-01 2025-08-31 10415909 bus:RegisteredOffice 2024-09-01 2025-08-31 10415909 2025-08-31 10415909 2023-09-01 2024-08-31 10415909 core:RetainedEarningsAccumulatedLosses 2023-09-01 2024-08-31 10415909 core:RetainedEarningsAccumulatedLosses 2024-09-01 2025-08-31 10415909 2024-08-31 10415909 core:LandBuildings core:OwnedOrFreeholdAssets 2025-08-31 10415909 core:ConstructionInProgressAssetsUnderConstruction 2025-08-31 10415909 core:PlantMachinery 2025-08-31 10415909 core:FurnitureFittings 2025-08-31 10415909 core:ComputerEquipment 2025-08-31 10415909 core:MotorVehicles 2025-08-31 10415909 core:LandBuildings core:OwnedOrFreeholdAssets 2024-08-31 10415909 core:ConstructionInProgressAssetsUnderConstruction 2024-08-31 10415909 core:PlantMachinery 2024-08-31 10415909 core:FurnitureFittings 2024-08-31 10415909 core:ComputerEquipment 2024-08-31 10415909 core:MotorVehicles 2024-08-31 10415909 core:CurrentFinancialInstruments core:WithinOneYear 2025-08-31 10415909 core:CurrentFinancialInstruments core:WithinOneYear 2024-08-31 10415909 core:Non-currentFinancialInstruments core:AfterOneYear 2025-08-31 10415909 core:Non-currentFinancialInstruments core:AfterOneYear 2024-08-31 10415909 core:ShareCapital 2025-08-31 10415909 core:ShareCapital 2024-08-31 10415909 core:RetainedEarningsAccumulatedLosses 2025-08-31 10415909 core:RetainedEarningsAccumulatedLosses 2024-08-31 10415909 core:ShareCapital 2023-08-31 10415909 core:RetainedEarningsAccumulatedLosses 2023-08-31 10415909 core:ShareCapitalOrdinaryShareClass1 2025-08-31 10415909 core:ShareCapitalOrdinaryShareClass1 2024-08-31 10415909 core:LandBuildings core:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 10415909 core:PlantMachinery 2024-09-01 2025-08-31 10415909 core:FurnitureFittings 2024-09-01 2025-08-31 10415909 core:ComputerEquipment 2024-09-01 2025-08-31 10415909 core:MotorVehicles 2024-09-01 2025-08-31 10415909 core:UKTax 2024-09-01 2025-08-31 10415909 core:UKTax 2023-09-01 2024-08-31 10415909 1 2024-09-01 2025-08-31 10415909 1 2023-09-01 2024-08-31 10415909 core:LandBuildings core:OwnedOrFreeholdAssets 2024-08-31 10415909 core:ConstructionInProgressAssetsUnderConstruction 2024-08-31 10415909 core:PlantMachinery 2024-08-31 10415909 core:FurnitureFittings 2024-08-31 10415909 core:ComputerEquipment 2024-08-31 10415909 core:MotorVehicles 2024-08-31 10415909 2024-08-31 10415909 core:ConstructionInProgressAssetsUnderConstruction 2024-09-01 2025-08-31 10415909 core:CurrentFinancialInstruments 2025-08-31 10415909 core:CurrentFinancialInstruments 2024-08-31 10415909 core:Non-currentFinancialInstruments 2025-08-31 10415909 core:Non-currentFinancialInstruments 2024-08-31 10415909 bus:OrdinaryShareClass1 2024-09-01 2025-08-31 10415909 bus:OrdinaryShareClass1 2025-08-31 10415909 bus:OrdinaryShareClass1 2024-08-31 10415909 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 10415909 bus:FRS102 2024-09-01 2025-08-31 10415909 bus:Audited 2024-09-01 2025-08-31 10415909 bus:FullAccounts 2024-09-01 2025-08-31 xbrli:pure xbrli:shares iso4217:GBP