Company registration number 01012423 (England and Wales)
B C S SERVICES LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
5 APRIL 2026
PAGES FOR FILING WITH REGISTRAR
11 De Grey Square
De Grey Road
Colchester
Essex
CO4 5YQ
B C S SERVICES LTD
CONTENTS
Page
Company information
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 7
B C S SERVICES LTD
COMPANY INFORMATION
- 1 -
Directors
Mr R Seldon
Ms J M Bamberry
Company number
01012423
Registered office
14 Barwell Way
Witham
Essex
CM8 2TY
Accountants
TC Group
11 De Grey Square
De Grey Road
Colchester
Essex
CO4 5YQ
B C S SERVICES LTD
BALANCE SHEET
AS AT
5 APRIL 2026
05 April 2026
- 2 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
7,155
4,218
Investments
4
99
99
7,254
4,317
Current assets
Stocks
2,499
2,452
Debtors
5
62,126
55,215
Cash at bank and in hand
116,802
116,437
181,427
174,104
Creditors: amounts falling due within one year
6
(65,188)
(61,444)
Net current assets
116,239
112,660
Total assets less current liabilities
123,493
116,977
Provisions for liabilities
(1,443)
(633)
Net assets
122,050
116,344
Capital and reserves
Called up share capital
7
4,000
4,000
Profit and loss reserves
118,050
112,344
Total equity
122,050
116,344
B C S SERVICES LTD
BALANCE SHEET (CONTINUED)
AS AT
5 APRIL 2026
05 April 2026
- 3 -

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 5 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 16 July 2026 and are signed on its behalf by:
Mr R Seldon
Director
Company Registration No. 01012423
B C S SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2026
- 4 -
1
Accounting policies
Company information

B C S Services Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 14 Barwell Way, Witham, Essex, CM8 2TY.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% reducing balance
Office equipment
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

B C S SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2026
1
Accounting policies
(Continued)
- 5 -

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

1.6
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

B C S SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2026
- 6 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
21
21
3
Tangible fixed assets
Fixtures and fittings
Office equipment
Total
£
£
£
Cost
At 6 April 2025
19,022
9,064
28,086
Additions
4,445
1,314
5,759
Disposals
(1,797)
(2,836)
(4,633)
At 5 April 2026
21,670
7,542
29,212
Depreciation and impairment
At 6 April 2025
17,242
6,625
23,867
Depreciation charged in the year
1,535
896
2,431
Eliminated in respect of disposals
(1,708)
(2,533)
(4,241)
At 5 April 2026
17,069
4,988
22,057
Carrying amount
At 5 April 2026
4,601
2,554
7,155
At 5 April 2025
1,779
2,439
4,218
4
Fixed asset investments
2026
2025
£
£
Other investments other than loans
99
99
B C S SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2026
- 7 -
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
32,396
30,933
Other debtors
29,730
24,282
62,126
55,215
6
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
22,315
11,329
Taxation and social security
33,228
38,109
Other creditors
9,645
12,006
65,188
61,444
7
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
4,000
4,000
4,000
4,000
8
Directors' transactions

During the year the company advanced £21,176 (2025: £2,163) to the Director who repaid £22,591 (2025: £1,700). No interest has been charged.

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