REGISTERED NUMBER: 16090339 (England and Wales)

Unaudited Financial Statements

for the Period 20 November 2024 to 28 February 2026

for

BKC Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

A J Bird

Miss C C Campbell

L A Kerton

REGISTERED OFFICE:

Hesters Way Community Centre

Cassin Drive

Cheltenham

United Kingdom

GL51 7SU

REGISTERED NUMBER:

16090339 (England and Wales)

ACCOUNTANTS:

HATS Gloucester Ltd

48 Hucclecote Road

Gloucester

Gloucestershire

GL3 3RS

FIXED ASSETS

Investments

4

287,500

CREDITORS

Amounts falling due within one year

5

287,804

NET CURRENT LIABILITIES

(287,804

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(304

)

CAPITAL AND RESERVES

Called up share capital

6

90

Retained earnings

(394

)

SHAREHOLDERS' FUNDS

(304

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 February 2026 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 August 2026 and were signed on its behalf by:

L A Kerton - Director

A J Bird - Director

Miss C C Campbell - Director

1.	STATUTORY INFORMATION

BKC 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.

Preparation of consolidated financial statements

The financial statements contain information about BKC Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Going concern

Despite net current liabilities of £287,804 at 28 February 2026, the financial statements have been prepared on a going concern basis. The directors have expressed their intention to financially support the company for the foreseeable future, deeming the going concern basis of preparation to be appropriate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

Cost

Additions

287,500

At 28 February 2026

287,500

Net book value

At 28 February 2026

287,500

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Amounts owed to group undertakings

12,570

Other creditors

275,234

287,804

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

90

Ordinary

£1

90

90 Ordinary shares of £1 each were allotted and fully paid for cash at par during the period.

7.	RELATED PARTY DISCLOSURES

A & A Bird Holdings Ltd

Shareholder and company controlled by the director A J Bird

A & A Bird Holdings Ltd has loaned funds to the company to assist with the purchase of the subsidiary company. At 28 February 2026, the company owed A&A Bird Holdings Ltd £99,970. The loan is interest free and has no fixed repayment terms.

L A Kerton

Director

The director L A Kerton has loaned funds to the company to assist with the purchase of the subsidiary company. At 28 February 2026, the company owed the director £99,970. The loan is interest free and has no fixed repayment terms.

Miss C C Campbell

Director

The director Miss C C Campbell has loaned funds to the company to assist with the purchase of the subsidiary company. At 28 February 2026, the company owed the director £74,970. The loan is interest free and has no fixed repayment terms.

Ashton & Daniels Limited

Subsidiary company

The subsidiary company Ashton & Daniels Limited has loaned funds to the company. At 28 February 2026, the company owed Ashton & Daniels Limited £12,570. The loan is interest free and has no fixed repayment terms.