9 July 2024 v2026.27.1 limited_company_frs_102_section_1a_v1_1_3 companies_house Software false true true true No description of principal activity false true xbrli:pure xbrli:shares iso4217:GBP SC815964 2024-07-09 2025-07-31 SC815964 2025-07-31 SC815964 core:WithinOneYear 2025-07-31 SC815964 core:ShareCapital 2025-07-31 SC815964 core:RetainedEarningsAccumulatedLosses 2025-07-31 SC815964 bus:Director1 2024-07-09 2025-07-31 SC815964 bus:RegisteredOffice 2024-07-09 2025-07-31 SC815964 core:PlantMachinery 2024-07-09 2025-07-31 SC815964 core:PlantMachinery 2025-07-31 SC815964 1 2024-07-09 2025-07-31 SC815964 countries:Scotland 2024-07-09 2025-07-31 SC815964 bus:AuditExemptWithAccountantsReport 2024-07-09 2025-07-31 SC815964 bus:PrivateLimitedCompanyLtd 2024-07-09 2025-07-31 SC815964 bus:SmallEntities 2024-07-09 2025-07-31 SC815964 bus:FullAccounts 2024-07-09 2025-07-31
Company registration number:
SC815964
BCCK LTD
Unaudited Filleted Financial Statements for the period ended
31 July 2025
BCCK LTD
Report to the board of directors on the preparation of the unaudited statutory financial statements of BCCK LTD
Period ended
31 July 2025
As described on the statement of financial position, the Board of Directors of
BCCK LTD
are responsible for the preparation of the
financial statements
for the period ended
31 July 2025
, which comprise the income statement, statement of financial position, statement of changes in equity and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
NKA Chartered Certified Accountants
4 Lynedoch Place
Glasgow
G3 6AB
United Kingdom
Date:
9 July 2026
BCCK LTD
Statement of Financial Position
31 July 2025

|  | 31 Jul 2025
--- | --- | ---
| Note | £
Fixed assets |  |  |
Tangible assets | 5 | 14,304 |
Current assets |  |  |
Stocks |  | 11,560 |
Debtors | 6 | 2,166 |
Cash at bank and in hand |  | 43,672 |
|  | 57,398 |
Creditors: amounts falling due within one year | 7 | (40,832 | )
Net current assets |  | 16,566 |
Total assets less current liabilities |  | 30,870 |
Capital and reserves |  |  |
Called up share capital |  | 100 |
Profit and loss account |  | 30,770 |
Shareholders funds |  | 30,870 |

For the period ending
31 July 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 financial statements for the period in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
9 July 2026
, and are signed on behalf of the board by:

Cailin Jiang
Director

Company registration number:
SC815964
BCCK LTD
Notes to the Financial Statements
Period ended
31 July 2025

## 1 General information

The company is a private company limited by shares and is registered in Scotland. The address of the registered office is
362 Albert Drive
,
Glasgow
,
G41 5PL
, United Kingdom.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.

## Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

## Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation.

## Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

## 4 Average number of employees

The average number of persons employed by the company during the period was
12
.

## 5 Tangible assets

| Plant and machinery etc.
--- | ---
| £
Cost |  |
At 9 July 2024 | - |
Additions | 16,828 |
At 31 July 2025 | 16,828 |
Depreciation |  |
At 9 July 2024 | - |
Charge | 2,524 |
At 31 July 2025 | 2,524 |
Carrying amount |  |
At 31 July 2025 | 14,304 |

## 6 Debtors

| 31 Jul 2025
--- | ---
| £
Trade debtors | 1,966 |
Other debtors | 200 |
| 2,166 |

## 7 Creditors: amounts falling due within one year

| 31 Jul 2025
--- | ---
| £
Trade creditors | 10,738 |
Taxation and social security | 5,090 |
Other creditors | 25,004 |
| 40,832 |