REGISTERED NUMBER: 08963320 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

FOR

BC LEGAL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

AGB Cetnik

CE Owen

REGISTERED OFFICE:

9 & 11 Nelson Street

Southend On Sea

Essex

SS1 1EF

REGISTERED NUMBER:

08963320 (England and Wales)

ACCOUNTANTS:

Bewers Turner & Co LLP

Chartered Accountants

Portland House

11-13 Station Road

Kettering

Northamptonshire

NN15 7HH

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,650

-

1,650

-

CURRENT ASSETS

Debtors

6

3,324,141

2,878,915

Cash at bank

285,143

206,572

3,609,284

3,085,487

CREDITORS

Amounts falling due within one year

7

2,198,556

1,973,530

NET CURRENT ASSETS

1,410,728

1,111,957

TOTAL ASSETS LESS CURRENT LIABILITIES

1,412,378

1,111,957

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,412,278

1,111,857

SHAREHOLDERS' FUNDS

1,412,378

1,111,957

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 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 21st September 2026 and were signed on its behalf by:

AGB Cetnik - Director

1.	STATUTORY INFORMATION

BC Legal 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.

Turnover

Turnover is recognised to the extent it is probable economic benefits will flow to the company and can be reliably measured. Turnover is measured on the fair value of consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes, in accordance with the stage of completion of the contract on the basis the stage of completion can be reliably measured.

Amounts recoverable on contracts represent unbilled fees adjusted for recovery rates. Matters are reviewed on a line by line basis and accounted for only if the economic inflow of benefits is probable and can be reliably measured.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

20% on cost

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments

The company is party to only basic financial instruments such as cash, amounts receivables and amounts payable, and are initially recognised at their transaction price then adjusted for any impairment. If in essence a financial instrument constitutes a financing arrangement it will be measured at amortised cost using the effective interest method.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2024 - 20 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st January 2025

and 31st December 2025

7,000,000

AMORTISATION

At 1st January 2025

and 31st December 2025

7,000,000

NET BOOK VALUE

At 31st December 2025

-

At 31st December 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st January 2025

328,911

Additions

2,062

At 31st December 2025

330,973

DEPRECIATION

At 1st January 2025

328,911

Charge for year

412

At 31st December 2025

329,323

NET BOOK VALUE

At 31st December 2025

1,650

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

231,425

252,266

Amounts recoverable on contract

1,727,928

1,533,405

Other debtors

1,364,788

1,093,244

3,324,141

2,878,915

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

223,886

86,441

Taxation and social security

150,259

114,358

Other creditors

1,824,411

1,772,731

2,198,556

1,973,530