REGISTERED NUMBER: 09390538 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 FEBRUARY 2025 TO 30 JANUARY 2026

FOR

BCAY LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms L Chin-A-Young

M M Bozzo

REGISTERED OFFICE:

6 Green Lane Business Park

238 Green Lane

New Eltham

London

SE9 3TL

REGISTERED NUMBER:

09390538 (England and Wales)

ACCOUNTANTS:

Andrew Cross & Co.

Chartered Certified Accountants

6 Green Lane Business Park

238 Green Lane

New Eltham

London

SE9 3TL

FIXED ASSETS

Tangible assets

4

328

328

CURRENT ASSETS

Debtors

5

59,561

26,753

Cash at bank

132,877

21,116

192,438

47,869

CREDITORS

Amounts falling due within one year

6

43,618

2,249

NET CURRENT ASSETS

148,820

45,620

TOTAL ASSETS LESS CURRENT LIABILITIES

149,148

45,948

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

149,138

45,938

SHAREHOLDERS' FUNDS

149,148

45,948

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 January 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 January 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 23 October 2026 and were signed on its behalf by:

Ms L Chin-A-Young - Director

M M Bozzo - Director

1.	STATUTORY INFORMATION

Bcay Ltd 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Computer equipment

-

25% on reducing balance

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 February 2025

and 30 January 2026

1,383

DEPRECIATION

At 1 February 2025

and 30 January 2026

1,055

NET BOOK VALUE

At 30 January 2026

328

At 31 January 2025

328

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

49,251

-

Other debtors

10,310

26,753

59,561

26,753

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Tax

22,221

915

VAT

-

254

Directors' current accounts

19,897

-

Accrued expenses

1,500

1,080

43,618

2,249

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 30 January 2026 and the year ended 31 January 2025:

2026

2025

£

£

M M Bozzo and Ms L Chin-A-Young

Balance outstanding at start of period

17,707

9,170

Amounts advanced

-

8,537

Amounts repaid

(17,707

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

-

17,707