Caseware UK (AP4) 2024.0.164 2024.0.164 2026-05-202true22025-01-01falsefalseNo description of principal activitytrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 05408252 2025-01-01 2025-12-31 05408252 2025-12-31 05408252 2024-01-01 2024-12-31 05408252 2024-12-31 05408252 c:Director2 2025-01-01 2025-12-31 05408252 d:CurrentFinancialInstruments 2025-12-31 05408252 d:CurrentFinancialInstruments 2024-12-31 05408252 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 05408252 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 05408252 d:ShareCapital 2025-12-31 05408252 d:ShareCapital 2024-12-31 05408252 d:RetainedEarningsAccumulatedLosses 2025-12-31 05408252 d:RetainedEarningsAccumulatedLosses 2024-12-31 05408252 c:OrdinaryShareClass1 2025-01-01 2025-12-31 05408252 c:OrdinaryShareClass1 2025-12-31 05408252 c:OrdinaryShareClass1 2024-12-31 05408252 c:FRS102 2025-01-01 2025-12-31 05408252 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 05408252 c:FullAccounts 2025-01-01 2025-12-31 05408252 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05408252 2 2025-01-01 2025-12-31 05408252 e:PoundSterling 2025-01-01 2025-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 05408252













The Broadband Computer Company Limited

Financial statements
Information for filing with the registrar

31 December 2025




 
The Broadband Computer Company Limited


Balance sheet
At 31 December 2025

2025
2024
Note
£
£

  

Current assets
  

Debtors
 4 
5,503
3,471

Cash at bank and in hand
  
288
5,186

  
5,791
8,657

Creditors: amounts falling due within one year
 5 
(909,101)
(884,412)

Net current liabilities
  
 
 
(903,310)
 
 
(875,755)

Total assets less current liabilities
  
(903,310)
(875,755)

  

Net liabilities
  
(903,310)
(875,755)


Capital and reserves
  

Called up share capital 
 6 
37,439
37,439

Profit and loss account
  
(940,749)
(913,194)

Shareholders' deficit
  
(903,310)
(875,755)


The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on by: 20 May 2026.




J B M Leslie
Director

1

 
The Broadband Computer Company Limited

Registered number: 05408252
The notes on pages 3 to 5 form part of these financial statements. 
2

 
The Broadband Computer Company Limited
 
 

Notes to the financial statements
Year ended 31 December 2025

1.


General information

The company is a private company limited by shares, incorporated and domiciled in the United Kingdom and registered in England. The address of the registered office is Citygate, St James' Boulevard, Newcastle upon Tyne, Tyne and Wear, NE1 4JE.

2.Accounting policies

 
2.1

Statement of compliance

The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland' (FRS 102) and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

The directors have prepared cash flow forecasts for the coming period, taking into account expected trading cash flows and other cash requirements. The company continues to meet its day-to-day working capital requirements through direct financial support from the directors and shareholders of its ultimate controlling party Alex Media Technology Inc. who have indicated a continuation of this support. The financial statements have therefore  been produced on a going concern basis. 

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.



3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2024: 2).

3

 
The Broadband Computer Company Limited
 
 

Notes to the financial statements
Year ended 31 December 2025

4.


Debtors

2025
2024
£
£


Amounts owed by group undertakings
5,090
3,132

Prepayments and accrued income
329
289

Other debtors
84
50

5,503
3,471



5.


Creditors: amounts falling due within one year

2025
2024
£
£

Trade creditors
82,877
76,694

Amounts owed to group undertakings
186,478
187,959

Other creditors
635,120
615,132

Accruals and deferred income
4,626
4,627

909,101
884,412



6.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



37,439 (2024: 37,439) Ordinary shares of £1.00 each
37,439
37,439



7.


Related party transactions

During the year under review the company was repaid £1,481 (2024: £1,572 loaned to company) by Alex Media Technology Inc (a company in which J Dixon and JBM Leslie are directors).  At the year end the company owed Alex Inc £186,478 (2024: £187,959). This loan is unsecured, interest free and repayable on demand.
At the year end the company owed Secure Coast Technologies Limited (a company in which JBM Leslie is sole director) £6,000 (2024: £6,000). This loan is unsecured, interest free and repayable on demand.
During the year under review the company loaned £979 (2024: £913) to Broadmedia Holdings Limited (a company in which J Dixon and JBM Leslie are directors).  At the year end the company was owed £2,805 (2024: £1,826). This loan is unsecured, interest free and repayable on demand.
During the year under review the company loaned £979 (2024: £913) to Alex Media Technology Limited (a company in which J Dixon and JBM Leslie are directors).  At the year end the company was owed £2,285 (2024: £1,306). This loan is unsecured, interest free and repayable on demand.

4

 
The Broadband Computer Company Limited
 
 

Notes to the financial statements
Year ended 31 December 2025

8.


Controlling party

Alex Media Technology Ltd, is the parent company (registered in England and Wales) and Alex Media Technology Inc is considered to be the ultimate controlling party, incorporated in New Brunswick, Canada.
 
5