B&C Records (which stood for Beat & Commercial) was a British record label run by Trojan Records' owner, Lee Gopthal. B&C was originally intended to reissue gospel/soul artists such as James Carr, but more notable releases included Atomic Rooster's first two albums, and prog/folk albums by Steeleye Span, Nazareth, Andy Roberts and Ginhouse.
In 1971, the progressive and folk artists that were still signed to the label were moved over to B&C's new Pegasus Records imprint, though singles continued to be issued on the B&C label until 1972. The company continued after this point in its original format as a record manufacturing, distribution and marketing company, continuing to distribute records by Charisma Records and the newly formed Mooncrest Records. In 1974 B&C got into financial trouble and was finally sold, along with Trojan and Mooncrest, to Marcel Rodd, head of Allied/Saga Records.
Trojan and Mooncrest continued to issue records marketed by B&C, though Charisma moved its operations over to Phonogram in May 1975. The B&C label was resurrected as a label between 1977 and 1981, releasing just a few new singles and reissuing several classic tracks as singles or EPs.