REGISTERED NUMBER: 14456320 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

BC PROPERTIES (SOUTH) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C Boyce

J T Clark

REGISTERED OFFICE:

1 Little London Lane

Southmoor

Abingdon

Oxfordshire

OX13 5GH

REGISTERED NUMBER:

14456320 (England and Wales)

ACCOUNTANTS:

Astral Accountancy Services Limited

Astral House

Granville Way

Bicester

Oxfordshire

OX26 4JT

CURRENT ASSETS

Stocks

4

-

885,154

Cash at bank

31,288

46

31,288

885,200

CREDITORS

Amounts falling due within one year

5

16,400

569,570

NET CURRENT ASSETS

14,888

315,630

TOTAL ASSETS LESS CURRENT LIABILITIES

14,888

315,630

CREDITORS

Amounts falling due after more than one year

6

-

318,920

NET ASSETS/(LIABILITIES)

14,888

(3,290

)

CAPITAL AND RESERVES

Called up share capital

7

2

2

Retained earnings

14,886

(3,292

)

SHAREHOLDERS' FUNDS

14,888

(3,290

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 July 2026 and were signed on its behalf by:

C Boyce - Director

1.	STATUTORY INFORMATION

BC Properties (South) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.

STOCKS

2025

2024

£

£

Work-in-progress

-

885,154

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

14,280

Taxation

4,264

-

Directors' current account

11,135

554,570

Accrued Expenses

1,001

720

16,400

569,570

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

318,920

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2

8.	RELATED PARTY DISCLOSURES

Work was carried out for the company by Bayswood Construction Ltd amounting to £nil (2024:£198,595) a company partly owned by the director C Boyce. All transactions were undertaken at arms length.