Registration number: 08707719

BCS Properties Leicester Ltd

Contents

Company Information	1
Accountants' Report	2
Profit and Loss Account	3
Balance Sheet	4
Notes to the Unaudited Financial Statements	5 to 7

BCS Properties Leicester Ltd

Company Information

Director

L K Marshall

Registered office

First Floor Unit L Alma Park Wibtoft Leicestershire LE17 5BH

Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
BCS Properties Leicester Ltd
for the Year Ended 30 September 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of BCS Properties Leicester Ltd for the year ended 30 September 2025 as set out on pages 3 to 7 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Accounting Technicians, we are subject to its ethical and other professional requirements which are detailed at https://www.aat.org.uk/.

This report is made solely to the Board of Directors of BCS Properties Leicester 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 accounts of BCS Properties Leicester Ltd and state those matters that we have agreed to state to the Board of Directors of BCS Properties Leicester Ltd, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BCS Properties Leicester Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that BCS Properties Leicester 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 BCS Properties Leicester Ltd. You consider that BCS Properties Leicester 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 BCS Properties Leicester 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 accounts.

......................................

Astley Advisory Group Limited
6 Baum Drive
Broughton Astley
Leicester
LE9 6TS

27 July 2026

BCS Properties Leicester Ltd

Profit and Loss Account for the Year Ended 30 September 2025

	Note	2025 £	2024 £
Turnover		52,749	48,000
Cost of sales		(67)	(1,648)
Gross profit		52,682	46,352
Administrative expenses		(399)	(11,314)
Operating profit		52,283	35,038
Interest payable and similar expenses		(965)	(223)
Profit before tax		51,318	34,815
Tax on profit		(11,132)	(7,943)
Profit for the financial year		40,186	26,872

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

BCS Properties Leicester Ltd

(Registration number: 08707719)
Balance Sheet as at 30 September 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	-	(2,234)
Investment property	5	454,469	454,469
		454,469	452,235
Current assets
Cash at bank and in hand		2,007	3,492
Creditors: Amounts falling due within one year	6	(114,327)	(153,764)
Net current liabilities		(112,320)	(150,272)
Net assets		342,149	301,963
Capital and reserves
Called up share capital	7	1	1
Retained earnings		342,148	301,962
Shareholders' funds		342,149	301,963

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 27 July 2026
 

......................................... L K Marshall Director

BCS Properties Leicester Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
First Floor Unit L
Alma Park
Wibtoft
Leicestershire
LE17 5BH

These financial statements were authorised for issue by the director on 27 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

BCS Properties Leicester Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4	Tangible assets

	Land and buildings £	Total £
Cost or valuation
Depreciation
At 1 October 2024	2,234	2,234
Charge for the year	(2,234)	(2,234)
At 30 September 2025	-	-
Carrying amount
At 30 September 2025	-	-
At 30 September 2024	(2,234)	(2,234)

Included within the net book value of land and buildings above is £Nil (2024 - £(2,234)) in respect of freehold land and buildings.
 

BCS Properties Leicester Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

5	Investment properties

	2025 £
At 1 October	454,469
At 30 September	454,469

There has been no valuation of investment property by an independent valuer.

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings		31,085	36,512
Trade creditors		-	2,199
Taxation and social security		11,132	7,943
Other creditors		72,110	107,110
		114,327	153,764

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	1	1	1	1