Registration number: 14276650

BCKC Holdings Limited

Contents

Accountants' Report	1
Abridged Balance Sheet	2 to 3
Notes to the Unaudited Abridged Financial Statements	4 to 6

Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
BCKC Holdings Limited
for the Year Ended 31 August 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of BCKC Holdings Limited for the year ended 31 August 2025 as set out on pages 2 to 6 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 (AAT), we are subject to its ethical and other professional requirements. These are available to view in detail on their website at https://www.aat.org.uk/membership/standards-requirements/professional-ethics.

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

It is your duty to ensure that BCKC Holdings Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of BCKC Holdings Limited . You consider that BCKC Holdings Limited 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 BCKC Holdings Limited . 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.

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

SJ Accounts Solutions Limited
Unit 11
Aylsham Business Park
Richard Oakes Road
Aylsham
Norwich
NR11 6FD

27 August 2026

BCKC Holdings Limited

(Registration number: 14276650)
Abridged Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	14,876	-
Investments	5	50	50
		14,926	50
Current assets
Debtors		72,578	-
Cash at bank and in hand		371,707	678,397
		444,285	678,397
Creditors: Amounts falling due within one year		(28,016)	(73,942)
Net current assets		416,269	604,455
Total assets less current liabilities		431,195	604,505
Accruals and deferred income		(900)	(900)
Net assets		430,295	603,605
Capital and reserves
Called up share capital	6	100	100
Retained earnings		430,195	603,505
Shareholders' funds		430,295	603,605

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 27 August 2026 and signed on its behalf by:
 

BCKC Holdings Limited

(Registration number: 14276650)
Abridged Balance Sheet as at 31 August 2025

......................................... Mr Benjamin Carr Director

BCKC Holdings Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

1	General information

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

The address of its registered office is:
c/o Primas Law Level 10
Tower 12
18-22 Bridge Street
Manchester
M3 3BZ

These financial statements were authorised for issue by the Board on 27 August 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 abridged 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 abridged 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.

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.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

BCKC Holdings Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

Asset class	Depreciation method and rate
Office equipment	25% straight line

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

BCKC Holdings Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
Additions	19,835	19,835
At 31 August 2025	19,835	19,835
Depreciation
Charge for the year	4,959	4,959
At 31 August 2025	4,959	4,959
Carrying amount
At 31 August 2025	14,876	14,876

5	Investments

	Total £
Cost or valuation
At 1 September 2024	50
Provision
Carrying amount
At 31 August 2025	50
At 31 August 2024	50