Company Registration No. NI614862 (Northern Ireland)
BCD Perry Limited
Unaudited accounts
for the year ended 31 December 2025
BCD Perry Limited
Statement of financial position
as at 31 December 2025
Tangible assets
26,791
32,636
Investments
989,896
829,387
Cash at bank and in hand
1,462
1,498
Creditors: amounts falling due within one year
(1,350)
(1,275)
Net current assets
833
804
Total assets less current liabilities
1,017,520
862,827
Provisions for liabilities
Deferred tax
(111,120)
(72,881)
Net assets
906,400
789,946
Called up share capital
82,100
82,100
Profit and loss account
824,300
707,846
Shareholders' funds
906,400
789,946
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 17 April 2026 and were signed on its behalf by
Belinda Perry
Director
Company Registration No. NI614862
BCD Perry Limited
Notes to the Accounts
for the year ended 31 December 2025
BCD Perry Limited is a private company, limited by shares, registered in Northern Ireland, registration number NI614862. The registered office is Unit 2 Channel Wharf, 21 Old Channel Road, Belfast, Antrim, BT3 9DE, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The director believes that the company BCD Perry Limited has adequate resources available to enable it to continue to meet its ongoing obligations as and when they fall due for at least a period of 12 months from the date of approval of the financial statements. Accordingly, the company continues to adopt the going concern basis in preparation of its financial statements.
The accounts are presented in £ sterling.
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be measured reliably. Turnover comprises dividend income received from investments.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
15% - Straight line
Investments in shares are included at fair value with changes in fair value recognised through the profit and loss account.
BCD Perry Limited
Notes to the Accounts
for the year ended 31 December 2025
4
Tangible fixed assets
Motor vehicles
At 31 December 2025
38,968
At 31 December 2025
12,177
At 31 December 2025
26,791
At 31 December 2024
32,636
5
Investments
Other investments
Valuation at 1 January 2025
829,387
Fair value adjustments
162,194
Valuation at 31 December 2025
989,896
Amounts falling due within one year
Accrued income and prepayments
721
581
7
Creditors: amounts falling due within one year
2025
2024
8
Deferred taxation
2025
2024
Revaluation of investment property
111,120
72,881
Provision at start of year
72,881
78,902
Charged/(credited) to the profit and loss account
38,239
(6,021)
Provision at end of year
111,120
72,881
BCD Perry Limited
Notes to the Accounts
for the year ended 31 December 2025
Allotted, called up and fully paid:
82,100 Ordinary shares of £1 each
82,100
82,100
10
Average number of employees
During the year the average number of employees was 0 (2024: 0).