Company registration number: 13219891
Annual report and unaudited financial statements
for the year ended 31 March 2026
for
BC Surfacing and Groundswork Ltd
Pages for filing with the Registrar
BC Surfacing and Groundswork Ltd
Accountants’ Report to the Board of Directors for the preparation of the unaudited financial statements
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of BC Surfacing and Groundswork Ltd for the year ended 31 March 2026 which comprise the Profit and loss account, Balance sheet and the notes to the financial statements from the company’s accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of BC Surfacing and Groundswork Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of BC Surfacing and Groundswork Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BC Surfacing and Groundswork Ltd and its Board of Directors, as a body, for our work, or for this report.
It is your duty to ensure that BC Surfacing and Groundswork Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of BC Surfacing and Groundswork Ltd. You consider that BC Surfacing and Groundswork Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of BC Surfacing and Groundswork Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Bell and Cawthorne
Lawmax House
30-32 Nottingham Road
Stapleford
Nottingham
NG9 8AA
United Kingdom
Date: 16 July 2026
1
Company registration number: 13219891
BC Surfacing and Groundswork Ltd
Balance sheet
as at 31 March 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 50,549 46,785
50,549 46,785
Current assets
Debtors 5 63,926 60,268
Cash at bank and in hand 10,871 1,819
74,797 62,087
Creditors: amounts falling due within one year
6 (16,890) (19,232)
Net current assets 57,907 42,855
Total assets less current liabilities 108,456 89,640
Creditors: Amounts falling due after more than one year
7 (46,286) (37,481)
NET ASSETS 62,170 52,159
Capital and reserves
Profit and loss account 62,170 52,159
TOTAL EQUITY 62,170 52,159
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2026.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
2
Company registration number: 13219891
BC Surfacing and Groundswork Ltd
Balance sheet - continued
as at 31 March 2026
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 16 July 2026 and signed on its behalf by:
Mr B Cullen, Director Miss C Henshaw, Director
16 July 2026 16 July 2026
3
BC Surfacing and Groundswork Ltd
Notes to the financial statements
for the year ended 31 March 2026
1 Company information
BC Surfacing and Groundswork Ltd is a private company registered in England and Wales. Its registered number is 13219891. The company is limited by shares. Its registered office is 2 Petworth Avenue, Toton, Nottingham, Nottinghamshire, NG9 6JF.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery -
Motor vehicles -
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
4
BC Surfacing and Groundswork Ltd
Notes to the financial statements - continued
for the year ended 31 March 2026
2 Accounting policies - continued
Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
3 Average number of employees
During the year the average number of employees was 2 (2025 - 2).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 April 2025 80,863
Additions 20,475
At 31 March 2026 101,338
Depreciation
At 1 April 2025 34,078
Charge for year 16,711
At 31 March 2026 50,789
Net book value
At 31 March 2026 50,549
At 31 March 2025 46,785
5 Debtors
2026 2025
£ £
Trade debtors 6,600 9,120
Taxation 57,326 51,148
63,926 60,268
5
BC Surfacing and Groundswork Ltd
Notes to the financial statements - continued
for the year ended 31 March 2026
6 Creditors: amounts falling due within one year
2026 2025
£ £
Hire purchase and finance leases 3,141 8,526
Amounts owed to directors 3,044 3,053
Taxation 8,994 5,966
Accruals and deferred income 1,711 1,687
16,890 19,232
7 Creditors: amounts falling due after more than one year
2026 2025
£ £
Hire purchase and finance leases 46,286 37,481
6