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Registration number: 09163147

BC Innovative Technologies Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 August 2025

BC Innovative Technologies Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 4

BC Innovative Technologies Limited

(Registration number: 09163147)
Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 1 | 29
Creditors: Amounts falling due within one year | 5 | (17,579) | (15,653)
Net liabilities |  | (17,578) | (15,624)
Capital and reserves |  |  |
Called up share capital |  | 2 | 2
Retained earnings |  | (17,580) | (15,626)
Shareholders' deficit |  | (17,578) | (15,624)

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.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 14 May 2026 and signed on its behalf by:

......................................... EJ Canning Director

BC Innovative Technologies Limited

Notes to the Unaudited 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:
44 Beresford Street
Nelson
Lancashire
BB9 0JB
England

The principal place of business is:
28 West Paddock
Leyland
Lancashire
PR25 1HR
England

These financial statements were authorised for issue by the Board on 14 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 financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared in sterling (£) using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

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

Intangible assets

Separately acquired trademarks and licences are shown at historical cost.
Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date.
Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

BC Innovative Technologies Limited

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

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Patents | Over 10 years

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

BC Innovative Technologies Limited

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

4 | Intangible assets

| Trademarks, patents and licenses £ | Total £
Cost or valuation
At 1 September 2024 | 1,570 | 1,570
At 31 August 2025 | 1,570 | 1,570
Amortisation
At 1 September 2024 | 1,541 | 1,541
Amortisation charge | 28 | 28
At 31 August 2025 | 1,569 | 1,569
Carrying amount
At 31 August 2025 | 1 | 1
At 31 August 2024 | 29 | 29

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Accruals and deferred income | 400 | 360
Other creditors | 17,179 | 15,293
| 17,579 | 15,653