REGISTERED NUMBER: 07753647 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 AUGUST 2025

FOR

BCS GROUP HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs C Ferrer

B Ferrer

REGISTERED OFFICE:

35a Vale Road

Portslade

Brighton

BN41 1GD

REGISTERED NUMBER:

07753647 (England and Wales)

ACCOUNTANTS:

Galloways Accounting Limited

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Investments

4

1,041,410

1,041,410

CURRENT ASSETS

Debtors

5

10,731

11,402

Cash at bank

10,839

11,031

21,570

22,433

CREDITORS

Amounts falling due within one year

6

835,737

839,100

NET CURRENT LIABILITIES

(814,167

)

(816,667

)

TOTAL ASSETS LESS CURRENT LIABILITIES

227,243

224,743

CREDITORS

Amounts falling due after more than one year

7

-

7,500

NET ASSETS

227,243

217,243

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

227,143

217,143

227,243

217,243

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 August 2025 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 28 August 2026 and were signed on its behalf by:

B Ferrer - Director

1.	STATUTORY INFORMATION

BCS Group Holdings 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

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.

Taxation

Taxation for the year 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 balance sheet date.

Going concern

As stated in the accounting policy note, these financial statements have been prepared on the basis that the company will continue to be a going concern. During the year the company made a profit of £105,356 , and as at the year end the current liabilities exceeded current assets by £814,167.

The validity of this basis depends upon the continued support of the company's directors. The directors confirms that they will give the required support.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

At 31 August 2024

and 30 August 2025

1,041,410

NET BOOK VALUE

At 30 August 2025

1,041,410

At 30 August 2024

1,041,410

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

VAT

10,731

11,402

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

7,500

10,000

Trade creditors

-

433

Amounts owed to group undertakings

419,962

420,392

Other creditors

408,275

408,275

835,737

839,100

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

-

7,500

8.	ULTIMATE CONTROLLING PARTY

As there is no majority shareholder the company is controlled by the Board.