These financial statements have been prepared for the year ended 30 November 2025 whilst the comparative figures relate to the period from incorporation on 15 November 2023 to 30 November 2024. Consequently, the results for the current and comparative periods are not directly comparable.

Included within current assets is £47,080 (2024: £9,923) advanced to the company director. The outstanding balance bears interest at HMRC's official rate of interest for beneficial loans and has no fixed repayment terms.

The average number of persons, including directors, employed by the company during the year was as follows:

BFJC Holdings Ltd is a private company limited by shares incorporated in Scotland. The registered office is 36 Castlehill Road, Ayr, Ayrshire, KA7 2HZ.

For the year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true