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core:OtherReservesSubtotal 2025-03-31 06839538 core:RetainedEarningsAccumulatedLosses 2025-03-31 06839538 core:LandBuildings 2026-03-31 06839538 core:PlantMachinery 2026-03-31 06839538 core:Vehicles 2026-03-31 06839538 core:FurnitureFittings 2026-03-31 06839538 core:OfficeEquipment 2026-03-31 06839538 core:NetGoodwill 2026-03-31 06839538 core:IntangibleAssetsOtherThanGoodwill 2026-03-31 06839538 core:ListedExchangeTraded 2026-03-31 06839538 core:UnlistedNon-exchangeTraded 2026-03-31 06839538 core:LandBuildings 2025-03-31 06839538 core:PlantMachinery 2025-03-31 06839538 core:Vehicles 2025-03-31 06839538 core:FurnitureFittings 2025-03-31 06839538 core:OfficeEquipment 2025-03-31 06839538 core:NetGoodwill 2025-03-31 06839538 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 06839538 core:ListedExchangeTraded 2025-03-31 06839538 core:UnlistedNon-exchangeTraded 2025-03-31 06839538 core:LandBuildings 2025-04-01 2026-03-31 06839538 core:PlantMachinery 2025-04-01 2026-03-31 06839538 core:Vehicles 2025-04-01 2026-03-31 06839538 core:FurnitureFittings 2025-04-01 2026-03-31 06839538 core:OfficeEquipment 2025-04-01 2026-03-31 06839538 core:NetGoodwill 2025-04-01 2026-03-31 06839538 core:IntangibleAssetsOtherThanGoodwill 2025-04-01 2026-03-31 06839538 core:ListedExchangeTraded 2025-04-01 2026-03-31 06839538 core:UnlistedNon-exchangeTraded 2025-04-01 2026-03-31 06839538 core:MoreThanFiveYears 2025-04-01 2026-03-31 06839538 core:Non-currentFinancialInstruments 2026-03-31 06839538 core:Non-currentFinancialInstruments 2025-03-31 06839538 dpl:CostSales 2025-04-01 2026-03-31 06839538 dpl:DistributionCosts 2025-04-01 2026-03-31 06839538 core:LandBuildings 2025-04-01 2026-03-31 06839538 core:PlantMachinery 2025-04-01 2026-03-31 06839538 core:Vehicles 2025-04-01 2026-03-31 06839538 core:FurnitureFittings 2025-04-01 2026-03-31 06839538 core:OfficeEquipment 2025-04-01 2026-03-31 06839538 dpl:AdministrativeExpenses 2025-04-01 2026-03-31 06839538 core:NetGoodwill 2025-04-01 2026-03-31 06839538 core:IntangibleAssetsOtherThanGoodwill 2025-04-01 2026-03-31 06839538 dpl:GroupUndertakings 2025-04-01 2026-03-31 06839538 dpl:ParticipatingInterests 2025-04-01 2026-03-31 06839538 dpl:GroupUndertakings core:ListedExchangeTraded 2025-04-01 2026-03-31 06839538 core:ListedExchangeTraded 2025-04-01 2026-03-31 06839538 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-04-01 2026-03-31 06839538 core:UnlistedNon-exchangeTraded 2025-04-01 2026-03-31 06839538 dpl:CostSales 2024-04-01 2025-03-31 06839538 dpl:DistributionCosts 2024-04-01 2025-03-31 06839538 core:LandBuildings 2024-04-01 2025-03-31 06839538 core:PlantMachinery 2024-04-01 2025-03-31 06839538 core:Vehicles 2024-04-01 2025-03-31 06839538 core:FurnitureFittings 2024-04-01 2025-03-31 06839538 core:OfficeEquipment 2024-04-01 2025-03-31 06839538 dpl:AdministrativeExpenses 2024-04-01 2025-03-31 06839538 core:NetGoodwill 2024-04-01 2025-03-31 06839538 core:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 06839538 dpl:GroupUndertakings 2024-04-01 2025-03-31 06839538 dpl:ParticipatingInterests 2024-04-01 2025-03-31 06839538 dpl:GroupUndertakings core:ListedExchangeTraded 2024-04-01 2025-03-31 06839538 core:ListedExchangeTraded 2024-04-01 2025-03-31 06839538 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 06839538 core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 06839538 core:NetGoodwill 2026-03-31 06839538 core:IntangibleAssetsOtherThanGoodwill 2026-03-31 06839538 core:LandBuildings 2026-03-31 06839538 core:PlantMachinery 2026-03-31 06839538 core:Vehicles 2026-03-31 06839538 core:FurnitureFittings 2026-03-31 06839538 core:OfficeEquipment 2026-03-31 06839538 core:AfterOneYear 2026-03-31 06839538 core:WithinOneYear 2026-03-31 06839538 core:ListedExchangeTraded 2026-03-31 06839538 core:UnlistedNon-exchangeTraded 2026-03-31 06839538 core:ShareCapital 2026-03-31 06839538 core:SharePremium 2026-03-31 06839538 core:RevaluationReserve 2026-03-31 06839538 core:OtherReservesSubtotal 2026-03-31 06839538 core:RetainedEarningsAccumulatedLosses 2026-03-31 06839538 core:NetGoodwill 2025-03-31 06839538 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 06839538 core:LandBuildings 2025-03-31 06839538 core:PlantMachinery 2025-03-31 06839538 core:Vehicles 2025-03-31 06839538 core:FurnitureFittings 2025-03-31 06839538 core:OfficeEquipment 2025-03-31 06839538 core:AfterOneYear 2025-03-31 06839538 core:WithinOneYear 2025-03-31 06839538 core:ListedExchangeTraded 2025-03-31 06839538 core:UnlistedNon-exchangeTraded 2025-03-31 06839538 core:ShareCapital 2025-03-31 06839538 core:SharePremium 2025-03-31 06839538 core:RevaluationReserve 2025-03-31 06839538 core:OtherReservesSubtotal 2025-03-31 06839538 core:RetainedEarningsAccumulatedLosses 2025-03-31 06839538 core:NetGoodwill 2024-03-31 06839538 core:IntangibleAssetsOtherThanGoodwill 2024-03-31 06839538 core:LandBuildings 2024-03-31 06839538 core:PlantMachinery 2024-03-31 06839538 core:Vehicles 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BCA DESIGN LIMITED

Registered Number
06839538
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2026

BCA DESIGN LIMITED
Company Information
for the year from 1 April 2025 to 31 March 2026

Directors | BODMAN, Mark Andrew
| GREAVES, Mark
| HOLLAND, Guy Oliver Stephen
| UPCOTT, Laurence Julian

Registered Address | Studio 3 The Court
| Holywell Business Park
| Northfield Road
| CV47 0FS

Registered Number | 06839538 (England and Wales)

BCA DESIGN LIMITED
Balance Sheet as at
31 March 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 4 |  |  | 9,473 |  |  |  | 10,780
|  |  |  | 9,473 |  |  |  | 10,780
Current assets |  |  |  |  |  |  |  |
Debtors |  | 340,220 |  |  |  | 398,138 |  |
Cash at bank and on hand |  | 549,623 |  |  |  | 469,772 |  |
|  | 889,843 |  |  |  | 867,910 |  |
Creditors amounts falling due within one year | 5 | (242,093) |  |  |  | (294,379) |  |
Net current assets (liabilities) |  |  |  | 647,750 |  |  |  | 573,531
Total assets less current liabilities |  |  |  | 657,223 |  |  |  | 584,311
Creditors amounts falling due after one year | 6 |  |  | - |  |  |  | (3,954)
Provisions for liabilities | 7 |  |  | (2,368) |  |  |  | (2,695)
Net assets |  |  |  | 654,855 |  |  |  | 577,662
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 654,755 |  |  |  | 577,562
Shareholders' funds |  |  |  | 654,855 |  |  |  | 577,662

- The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 5 July 2026, and are signed on its behalf by:
BODMAN, Mark Andrew Director Registered Company No. 06839538

BCA DESIGN LIMITED
Notes to the Financial Statements
for the year ended 31 March 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Interest income
--- | ---
| Interest income is recognised using the effective interest rate method.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Intangible assets
--- | ---
| Goodwill, being the amount paid in connection with the acquisition of the business in 2009, was amortised evenly over its estimated useful life of twelve years.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%)
| Office Equipment | 33

| Government grants or assistance
--- | ---
| Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 11 |  | 11

3. | Intangible assets
--- | ---

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 25 | 300,000 |  | 300,000
| At 31 March 26 | 300,000 |  | 300,000
| Amortisation and impairment
| At 01 April 25 | 300,000 |  | 300,000
| At 31 March 26 | 300,000 |  | 300,000
| Net book value
| At 31 March 26 | - |  | -
| At 31 March 25 | - |  | -

4. | Tangible fixed assets
--- | ---

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 25 | 63,825 |  | 63,825
| Additions | 3,077 |  | 3,077
| At 31 March 26 | 66,902 |  | 66,902
| Depreciation and impairment
| At 01 April 25 | 53,045 |  | 53,045
| Charge for year | 4,384 |  | 4,384
| At 31 March 26 | 57,429 |  | 57,429
| Net book value
| At 31 March 26 | 9,473 |  | 9,473
| At 31 March 25 | 10,780 |  | 10,780

5. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 12,606 |  | 3,229
| Bank borrowings and overdrafts | 3,537 |  | 10,000
| Taxation and social security | 160,284 |  | 179,340
| Other creditors | 41,849 |  | 92,416
| Accrued liabilities and deferred income | 23,817 |  | 9,394
| Total | 242,093 |  | 294,379

6. | Creditors: amounts due after one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | - |  | 3,954
| Total | - |  | 3,954

7. | Provisions for liabilities
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 2,368 |  | 2,695
| Total | 2,368 |  | 2,695

8. | Other commitments
--- | ---
| At 31 March 2026, the company had total other commitments of £14,309 (2025 - £nil).

9. | Operating lease commitments
--- | ---
| At 31 March 2026, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £51,204 (2025 – £nil)

10. | Parent-subsidiary relationships
--- | ---
| The parent company is BCA Design Holdings Limited, incorporated in England & Wales, whose registered office is located at Studio 3 The Court, Holywell Business Park, Northfield Road, CV47 0FS. The company is ultimately controlled jointly by the directors, none of whom hold a controlling interest.