IRIS Accounts Production v26.1.10.61 09055909 Board of Directors 1.6.24 31.10.25 31.10.25 false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09055909 2024-05-31 09055909 2025-10-31 09055909 2024-06-01 2025-10-31 09055909 2023-05-31 09055909 2023-06-01 2024-05-31 09055909 2024-05-31 09055909 ns15:EnglandWales 2024-06-01 2025-10-31 09055909 ns14:PoundSterling 2024-06-01 2025-10-31 09055909 ns10:Director1 2024-06-01 2025-10-31 09055909 ns10:PrivateLimitedCompanyLtd 2024-06-01 2025-10-31 09055909 ns10:SmallEntities 2024-06-01 2025-10-31 09055909 ns10:AuditExempt-NoAccountantsReport 2024-06-01 2025-10-31 09055909 ns10:SmallCompaniesRegimeForDirectorsReport 2024-06-01 2025-10-31 09055909 ns10:SmallCompaniesRegimeForAccounts 2024-06-01 2025-10-31 09055909 ns10:FullAccounts 2024-06-01 2025-10-31 09055909 ns10:OrdinaryShareClass1 2024-06-01 2025-10-31 09055909 ns10:Director2 2024-06-01 2025-10-31 09055909 ns10:RegisteredOffice 2024-06-01 2025-10-31 09055909 ns5:CurrentFinancialInstruments 2025-10-31 09055909 ns5:CurrentFinancialInstruments 2024-05-31 09055909 ns5:Non-currentFinancialInstruments 2025-10-31 09055909 ns5:Non-currentFinancialInstruments 2024-05-31 09055909 ns5:ShareCapital 2025-10-31 09055909 ns5:ShareCapital 2024-05-31 09055909 ns5:RetainedEarningsAccumulatedLosses 2025-10-31 09055909 ns5:LeaseholdImprovements 2024-06-01 2025-10-31 09055909 ns5:PlantMachinery 2024-06-01 2025-10-31 09055909 ns5:FurnitureFittings 2024-06-01 2025-10-31 09055909 ns5:MotorVehicles 2024-06-01 2025-10-31 09055909 ns5:LeaseholdImprovements 2024-05-31 09055909 ns5:PlantMachinery 2024-05-31 09055909 ns5:FurnitureFittings 2024-05-31 09055909 ns5:MotorVehicles 2024-05-31 09055909 ns5:LeaseholdImprovements 2025-10-31 09055909 ns5:PlantMachinery 2025-10-31 09055909 ns5:FurnitureFittings 2025-10-31 09055909 ns5:MotorVehicles 2025-10-31 09055909 ns5:LeaseholdImprovements 2024-05-31 09055909 ns5:PlantMachinery 2024-05-31 09055909 ns5:FurnitureFittings 2024-05-31 09055909 ns5:MotorVehicles 2024-05-31 09055909 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-05-31 09055909 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-06-01 2025-10-31 09055909 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-10-31 09055909 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-05-31 09055909 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-10-31 09055909 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-05-31 09055909 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2025-10-31 09055909 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2024-05-31 09055909 ns5:Secured 2025-10-31 09055909 ns5:Secured 2024-05-31 09055909 ns5:DeferredTaxation 2024-06-01 2025-10-31 09055909 ns5:DeferredTaxation 2025-10-31 09055909 ns10:OrdinaryShareClass1 2025-10-31 09055909 ns10:Director1 1 2024-05-31 09055909 ns10:Director1 1 2023-05-31 09055909 ns10:Director1 1 2024-06-01 2025-10-31 09055909 ns10:Director1 1 2023-06-01 2024-05-31 09055909 ns10:Director1 1 2025-10-31 09055909 ns10:Director1 1 2024-05-31 09055909 2 ns10:Director2 2024-05-31 09055909 2 ns10:Director2 2023-05-31 09055909 2 ns10:Director2 2024-06-01 2025-10-31 09055909 2 ns10:Director2 2023-06-01 2024-05-31 09055909 2 ns10:Director2 2025-10-31 09055909 2 ns10:Director2 2024-05-31

REGISTERED NUMBER: 09055909 (England and Wales)

| Unaudited Financial Statements |

| for the Period 1 June 2024 to 31 October 2025 |

| for |

| BCS Render Systems Limited |

| BCS Render Systems Limited (Registered number: 09055909) |

Contents of the Financial Statements

for the Period 1 June 2024 to 31 October 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| BCS Render Systems Limited |

Company Information

for the Period 1 June 2024 to 31 October 2025

| DIRECTORS: | D G J Carter

| A Veitch

| REGISTERED OFFICE: | Bcs Render Systems Limited Hilton Road

| Newton Aycliffe Business Park

| Newton Aycliffe

| County Durham

| DL5 6EN

| REGISTERED NUMBER: | 09055909 (England and Wales)

| ACCOUNTANTS: | Clive Owen LLP

| Chartered Accountants

| Great North House

| Allington Way

| DARLINGTON

| Co Durham

| DL1 4QB

| BCS Render Systems Limited (Registered number: 09055909) |

Balance Sheet

31 October 2025

| 2025 | 2024 |

| as restated |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 209,291 |  | 213,302 |  |

CURRENT ASSETS

Stocks | 5 | 5,000 |  | 143,000 |  |

Debtors | 6 | 400,726 |  | 202,265 |  |

Prepayments and accrued income | - |  | 336 |  |

Cash at bank | 212,929 |  | 104,823 |  |

618,655 |  | 450,424 |  |

CREDITORS

Amounts falling due within one year | 7 | 206,181 |  | 190,064 |  |

NET CURRENT ASSETS | 412,474 |  | 260,360 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 621,765 |  | 473,662 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (43,483 | ) | (54,201 | ) |

PROVISIONS FOR LIABILITIES | 10 | (49,041 | ) | - |  |

NET ASSETS | 529,241 |  | 419,461 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 200 |  | 200 |  |

Retained earnings | 529,041 |  | 419,261 |  |

SHAREHOLDERS' FUNDS | 529,241 |  | 419,461 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 October 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.

| BCS Render Systems Limited (Registered number: 09055909) |

Balance Sheet - continued

31 October 2025

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 July 2026 and were signed on its behalf by:

D G J Carter - Director

| BCS Render Systems Limited (Registered number: 09055909) |

Notes to the Financial Statements

for the Period 1 June 2024 to 31 October 2025

1. | STATUTORY INFORMATION

| BCS Render Systems 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.

| There were no material departures from that standard.

| The principle accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

| Turnover

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

| Income recognition

| Income is recognised when the conditions contained within a contract for services have been met.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Improvements to property | - | 2% on cost

| Plant and machinery | - | 15% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| Motor vehicles | - | 20% on reducing balance

| Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| Basic financial instruments are recognised at amortised cost with changes recognised in profit or loss.

| Taxation

| Taxation for the period comprises current and deferred tax. 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 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.

| BCS Render Systems Limited (Registered number: 09055909) |

Notes to the Financial Statements - continued

for the Period 1 June 2024 to 31 October 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

| 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.

| 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.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 9 (2024 - 8 ) .

4. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| to |  | Plant and |  | and |  | Motor |

| property |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 June 2024 | 33,232 |  | 34,547 |  | 87,202 |  | 137,137 |  | 292,118 |  |

| Additions | 9,309 |  | 23,143 |  | 4,266 |  | 18,520 |  | 55,238 |  |

| Disposals | - |  | - |  | - |  | (33,275 | ) | (33,275 | ) |

| At 31 October 2025 | 42,541 |  | 57,690 |  | 91,468 |  | 122,382 |  | 314,081 |  |

| DEPRECIATION

| At 1 June 2024 | - |  | 14,597 |  | 13,052 |  | 51,167 |  | 78,816 |  |

| Charge for period | 1,137 |  | 7,376 |  | 17,216 |  | 22,875 |  | 48,604 |  |

| Eliminated on disposal | - |  | - |  | - |  | (22,630 | ) | (22,630 | ) |

| At 31 October 2025 | 1,137 |  | 21,973 |  | 30,268 |  | 51,412 |  | 104,790 |  |

| NET BOOK VALUE

| At 31 October 2025 | 41,404 |  | 35,717 |  | 61,200 |  | 70,970 |  | 209,291 |  |

| At 31 May 2024 | 33,232 |  | 19,950 |  | 74,150 |  | 85,970 |  | 213,302 |  |

| BCS Render Systems Limited (Registered number: 09055909) |

Notes to the Financial Statements - continued

for the Period 1 June 2024 to 31 October 2025

4. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor

| vehicles

£ |

| COST

| At 1 June 2024

| and 31 October 2025 | 103,862 |  |

| DEPRECIATION

| At 1 June 2024 | 28,932 |  |

| Charge for period | 13,679 |  |

| At 31 October 2025 | 42,611 |  |

| NET BOOK VALUE

| At 31 October 2025 | 61,251 |  |

| At 31 May 2024 | 74,930 |  |

5. | STOCKS

2025 | 2024 |

| as restated |

£ | £ |

| Stocks | 5,000 |  | 143,000 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| as restated |

£ | £ |

| Trade debtors | 165,972 |  | 20,558 |  |

| Amounts owed by associates | 50,000 |  | - |  |

| Other debtors | 54,097 |  | 47,643 |  |

| Directors' current accounts | 130,657 |  | 134,064 |  |

400,726 |  | 202,265 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| as restated |

£ | £ |

| Hire purchase contracts | 16,459 |  | 16,459 |  |

| Trade creditors | 63,970 |  | 131,174 |  |

| Amounts owed to associates | - |  | 25,302 |  |

| Taxation and social security | 102,744 |  | 13,328 |  |

| Other creditors | 18,883 |  | - |  |

| Accruals and deferred income | 4,125 |  | 3,801 |  |

206,181 |  | 190,064 |  |

| BCS Render Systems Limited (Registered number: 09055909) |

Notes to the Financial Statements - continued

for the Period 1 June 2024 to 31 October 2025

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

| as restated |

£ | £ |

| Bank loans - 1-2 years | 9,219 |  | - |  |

| Hire purchase contracts | 34,264 |  | 54,201 |  |

43,483 |  | 54,201 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

| as restated |

£ | £ |

| Bank loans | 9,219 |  | - |  |

| Hire purchase contracts | 50,723 |  | 70,660 |  |

59,942 |  | 70,660 |  |

| Bank loans and overdrafts are subject to a fixed and floating charge over the assets and undertakings of the company.

| The hire purchase liabilities are secured on the assets to which they relate.

10. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

| as restated |

£ | £ |

| Deferred tax | 49,041 |  | - |  |

| Deferred |

| tax |

£ |

| Provided during period | 49,041 |  |

| Balance at 31 October 2025 | 49,041 |  |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: |  | as restated |

£ | £ |

| 200 | Ordinary | £1 | 200 |  | 200 |  |

| BCS Render Systems Limited (Registered number: 09055909) |

Notes to the Financial Statements - continued

for the Period 1 June 2024 to 31 October 2025

12. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the period ended 31 October 2025 and the year ended 31 May 2024:

2025 | 2024 |

| as restated |

£ | £ |

| D G J Carter

| Balance outstanding at start of period | 125,375 |  | - |  |

| Amounts advanced | 119,670 |  | 125,375 |  |

| Amounts repaid | (114,388 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of period | 130,657 |  | 125,375 |  |

| A Veitch

| Balance outstanding at start of period | - |  | - |  |

| Amounts advanced | 10,000 |  | - |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of period | 10,000 |  | - |  |

13. | PRIOR YEAR ADJUSTMENTS

| During the year, the directors identified that a commercial property and the related mortgage loan had been incorrectly included in the company's financial statements for the year ended 31st May 2024. The property was not owned by the company and the associated mortgage liability was not an obligation of the company.

| The comparative figures have been restated to correct this prior period error. The restatement removes the property, the related mortgage liability and the associated mortgage interest expenses recognised in the prior year. It was also identified that the rent paid by the company throughout the year to 31st May 2024 had not been recognised, the comparative figures have been restated to correct this prior period error.

| The effect of restatement on the profit and loss account for the year ended 31st May 2024 is a loss of £7,739.