Simply BC Ltd iXBRL

Simply BC Ltd

Directors' Report and Unaudited Financial Statements

for the financial period from 24 October 2024 (date of incorporation) to 31 October 2025

Simply BC Ltd

DIRECTORS AND OTHER INFORMATION


Directors	Mr Stephen Edward Colley Williamson (Appointed 24 October 2024)
	Mr Benjamin Charles Dixon (Appointed 28 August 2025)


Company Registration Number	16040211


Registered Office and Business Address	Llwynffynnon
	Harford
	Llanwrda
	Carmarthenshire
	SA19 8DT
	United Kingdom


Accountants	MSH Accountancy
	Caeaugwynion
	Pencader
	Carmarthenshire
	SA39 9HP

Simply BC Ltd

DIRECTORS' REPORT

for the financial period from 24 October 2024 (date of incorporation) to 31 October 2025

The directors present their report and the unaudited financial statements for the financial period from 24 October 2024 (date of incorporation) to 31 October 2025.

Directors

The directors who served during the financial period are as follows:

Mr Stephen Edward Colley Williamson (Appointed 24 October 2024)

Mr Benjamin Charles Dixon (Appointed 28 August 2025)

Mr D Szuminski has been appointed as a director and issued 1 'C' Class Share on 23 December 2025

Political Contributions

The company did not make any disclosable political donations in the current financial period.

Statement of Directors' Responsibilities

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

select suitable accounting policies and apply them consistently;

make judgements and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Mr Stephen Edward Colley Williamson

Director

___________________________

Mr Benjamin Charles Dixon

Director

28 July 2026

Simply BC Ltd

INCOME STATEMENT

for the financial period from 24 October 2024 (date of incorporation) to 31 October 2025

Oct 25

Notes

Turnover		143,196

Other external expenses		(23,295)
Staff costs		(7,995)
Depreciation on non-current assets		(2,298)
Other operating expenses		(7,694)
		─────────
Operating profit		101,914


Interest receivable and similar income		179
		─────────
Profit before taxation		102,093

Tax on profit		(23,222)
		─────────
Profit for the financial period		78,871
		─────────
Total comprehensive income		78,871
		═════════

Simply BC Ltd

Company Registration Number: 16040211

STATEMENT OF FINANCIAL POSITION

as at 31 October 2025

Oct 25

Notes

Current Assets

Debtors

32,412

Cash and cash equivalents

29,962

─────────

62,374

─────────

Creditors: amounts falling due within one year

(39,463)

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Net Current Assets

22,911

─────────

Total Assets less Current Liabilities

22,911

Creditors:

amounts falling due after more than one year

(4,038)

─────────

Net Assets

18,873

═════════

Capital and Reserves

Called up share capital

Retained earnings

18,871

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Equity attributable to owners of the company

18,873

═════════

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

For the financial period from 24 October 2024 (date of incorporation) to 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial period and of its profit and loss for the financial period 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.

Approved by the Board and authorised for issue on 28 July 2026 and signed on its behalf by

________________________________

Mr Stephen Edward Colley Williamson

Director

________________________________

Mr Benjamin Charles Dixon

Director

Simply BC Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial period from 24 October 2024 (date of incorporation) to 31 October 2025

General Information

Simply BC Ltd is a company limited by shares incorporated and registered in the England and Wales. The registered number of the company is 16040211. The registered office of the company is Llwynffynnon, Harford, Llanwrda, Carmarthenshire, SA19 8DT, United Kingdom which is also the principal place of business of the company. Other information technology service activities The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial period ended 31 October 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Property, plant and equipment and depreciation

Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. Cost comprises purchase price and other directly attributable costs. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:

Office equipment

100%

Computer equipment

100%

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial period and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Period of financial statements

The financial statements are for the 12 month 8 days period from 24 October 2024 (date of incorporation) to 31 October 2025.

Statement on previous periods

The company did not present financial statements for previous periods.

Employees

The average monthly number of employees, including directors, during the financial period was 1, (Oct 24 - 0).

Oct 25

Number

Directors

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6.	Dividends	Oct 25
		£
	Dividends on equity shares:

	A - Interim paid	43,000
	B - Interim paid	17,000
		─────────
		60,000
		═════════


7.	Property, plant and equipment
		Office	Computer	Total
		equipment	equipment

		£	£	£
	Cost
	At 24 October 2024	-	-	-
	Additions	141	2,157	2,298
		─────────	─────────	─────────
	At 31 October 2025	141	2,157	2,298
		─────────	─────────	─────────
	Depreciation
	At 24 October 2024	-	-	-
	Charge for the financial period	141	2,157	2,298
		─────────	─────────	─────────
	At 31 October 2025	141	2,157	2,298
		─────────	─────────	─────────


8.	Debtors	Oct 25
		£

	Trade debtors	32,412
		═════════


9.	Creditors	Oct 25
	Amounts falling due within one year	£

	Trade creditors	2,978
	Taxation (Note 11)	34,312
	Accruals	2,173
		─────────
		39,463
		═════════


10.	Creditors	Oct 25
	Amounts falling due after more than one year	£

	Directors' loan accounts	4,038
		═════════


11.	Taxation	Oct 25
		£

	Creditors:
	VAT	10,995
	Corporation tax	23,222
	PAYE / NI	95
		─────────
		34,312
		═════════

12.

Capital commitments

The company had no material capital commitments at the financial period-ended 31 October 2025.

13.

Events After the End of the Reporting Period

There have been no significant events affecting the company since the financial period-end.