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COMPANY REGISTRATION NUMBER: 13012204

BCI Capital Limited

Filleted Financial Statements

31 March 2026

BCI Capital Limited

Financial Statements

Year ended 31 March 2026

Contents | Page

Statement of financial position | 1

Notes to the financial statements | 2

BCI Capital Limited

Statement of Financial Position

31 March 2026

| 2026 | 2025
Note | £ | £

Current assets

Debtors | 5 | 335,783 | 1,277,110
Cash at bank and in hand | 2,835,567 | 1,435,996
| ------------ | ------------
| 3,171,350 | 2,713,106

Creditors: amounts falling due within one year | 6 | 512,525 | 613,562
| ------------ | ------------
Net current assets | 2,658,825 | 2,099,544
| ------------ | ------------
Total assets less current liabilities | 2,658,825 | 2,099,544
| ------------ | ------------
Net assets | 2,658,825 | 2,099,544
| ------------ | ------------

Capital and reserves

Called up share capital | 800,001 | 800,001
Profit and loss account | 1,858,824 | 1,299,543
| ------------ | ------------
Shareholders funds | 2,658,825 | 2,099,544
| ------------ | ------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
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.
These financial statements were approved by the board of directors and authorised for issue on 24 July 2026 , and are signed on behalf of the board by:

Mr P T Abbotts
Director

Company registration number: 13012204

BCI Capital Limited

Notes to the Financial Statements

Year ended 31 March 2026
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Scale Space, 1st Floor, 58 Wood Lane, London, W12 7RZ, United Kingdom.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the 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 financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and can be reliably measured. Revenue represents management and performance fees earned in relation to Investment Management services.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 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.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2025: 2 ).
5. Debtors

| 2026 | 2025
| £ | £
Trade debtors | – | 27,267
Other debtors | 335,783 | 1,249,843
| --------- | ------------
| 335,783 | 1,277,110
| --------- | ------------

6. Creditors: amounts falling due within one year

| 2026 | 2025
| £ | £
Trade creditors | 760 | 309,276
Corporation tax | – | 47,693
Other creditors | 511,765 | 256,593
| --------- | ---------
| 512,525 | 613,562
| --------- | ---------

7. Contingencies
Contingent asset The company earns a performance fee based on the success of a portfolio it manages. The portfolio fee crystalises at 31 December 2026. As at 31 March 2026 the performance would give rise to fee income of £653k, however, as the future performance is unknown and the fee is only respective of the position at the crystallisation date, the company cannot be certain that the money will become receivable. As a result, the performance fee income is not recognised in the financials and is noted as a contingent asset.
8. Summary audit opinion
The auditor's report dated 24 July 2026 was unqualified .
The senior statutory auditor was Andrew Collyer , for and on behalf of Burgess Hodgson Audit Limited .
9. Related party transactions
At the period end the company owed £760 (2025: £306,804) to companies under common control and/or directorship. During the year, the company incurred management charges of £684,744 (2025: £1,794,443) from a company under common control.
10. Controlling party
The company's ultimate parent company is Blenheim Chalcot Management Limited . The registered office of Blenheim Chalcot Management Limited is Scale Space 1st Floor, 58 Wood Lane, London, United Kingdom, W12 7RZ .