Company registration number 14574391 (England and Wales)
BCC & C Limited
Black Country Caravans & Camping
Unaudited Financial Statements
For the year ended 31 March 2026
BCC & C Limited
Black Country Caravans & Camping
Contents
Page
Statement of financial position
1 - 2
Statement of changes in equity
3
Notes to the financial statements
4 - 8
BCC & C Limited
Black Country Caravans & Camping
Statement Of Financial Position
As at 31 March 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Intangible assets
5
119,000
136,000
Tangible assets
6
8,966
11,855
127,966
147,855
Current assets
Stocks
2,910,303
2,925,387
Debtors
7
18,496
50,793
Cash at bank and in hand
134,191
105,923
3,062,990
3,082,103
Creditors: amounts falling due within one year
8
(3,071,926)
(3,159,696)
Net current liabilities
(8,936)
(77,593)
Net assets
119,030
70,262
Capital and reserves
Called up share capital
3
3
Profit and loss reserves
119,027
70,259
Total equity
119,030
70,262
BCC & C Limited
Black Country Caravans & Camping
Statement Of Financial Position (continued)
As at 31 March 2026
31 March 2026
- 2 -

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

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

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 8 July 2026 and are signed on its behalf by:
Mr P A Richardson
Mrs J D Richardson
Director
Director
Mr C A Richardson
Director
Company registration number 14574391 (England and Wales)
BCC & C Limited
Black Country Caravans & Camping
Statement of changes in equity
For the year ended 31 March 2026
- 3 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 April 2024
3
71,701
71,704
Year ended 31 March 2025:
Profit and total comprehensive income
-
58
58
Dividends
4
-
(1,500)
(1,500)
Balance at 31 March 2025
3
70,259
70,262
Year ended 31 March 2026:
Profit and total comprehensive income
-
50,268
50,268
Dividends
4
-
(1,500)
(1,500)
Balance at 31 March 2026
3
119,027
119,030
BCC & C Limited
Black Country Caravans & Camping
Notes to the financial statements
For the year ended 31 March 2026
- 4 -
1
Accounting policies
Company information

BCC & C Limited is a private company limited by shares incorporated in England and Wales. The registered office is Black Country Caravans, Corngreaves Road, Cradley Heath, West Midlands, England, B64 7DA.

1.1
Basis of preparation

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, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on despatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
Intangible fixed assets - goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of ten years.

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

1.4
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.

BCC & C Limited
Black Country Caravans & Camping
Notes to the financial statements (continued)
For the year ended 31 March 2026
1
Accounting policies
(Continued)
- 5 -

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:

Motor vehicles
25% on 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.

1.5
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.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.6
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 income statement 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 income statement, 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.

BCC & C Limited
Black Country Caravans & Camping
Notes to the financial statements (continued)
For the year ended 31 March 2026
1
Accounting policies
(Continued)
- 6 -
1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

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

2026
2025
Number
Number
Total
19
18
3
Taxation
2026
2025
£
£
Current tax
UK corporation tax on profits for the current period
19,346
4,229
4
Dividends
2026
2025
£
£
Interim paid
1,500
1,500
BCC & C Limited
Black Country Caravans & Camping
Notes to the financial statements (continued)
For the year ended 31 March 2026
- 7 -
5
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2025 and 31 March 2026
170,000
Amortisation and impairment
At 1 April 2025
34,000
Amortisation charged for the year
17,000
At 31 March 2026
51,000
Carrying amount
At 31 March 2026
119,000
At 31 March 2025
136,000
6
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2025
21,078
Additions
100
At 31 March 2026
21,178
Depreciation and impairment
At 1 April 2025
9,223
Depreciation charged in the year
2,989
At 31 March 2026
12,212
Carrying amount
At 31 March 2026
8,966
At 31 March 2025
11,855
7
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
12,096
2,369
Other debtors
6,400
48,424
18,496
50,793
BCC & C Limited
Black Country Caravans & Camping
Notes to the financial statements (continued)
For the year ended 31 March 2026
- 8 -
8
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
2,182,641
2,274,668
Corporation tax
19,346
4,229
Other taxation and social security
38,670
8,302
Other creditors
831,269
872,497
3,071,926
3,159,696
9
Related party transactions
Remuneration of key management personnel

The amount due to directors at 31/03/2026 is £698,123 ( 2025 was £763,182)

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