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REGISTERED NUMBER: SC313930 (Scotland)















Unaudited Financial Statements

for the Year Ended 30 September 2022

for

C.B.H.P. Ltd.

C.B.H.P. Ltd. (Registered number: SC313930)






Contents of the Financial Statements
for the Year Ended 30 September 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


C.B.H.P. Ltd.

Company Information
for the Year Ended 30 September 2022







DIRECTORS: H A Ballantyne
D E Ballantyne





REGISTERED OFFICE: Meadow Farm Cottage
The Meadows
Huntly
Aberdeenshire
AB54 4UJ





REGISTERED NUMBER: SC313930 (Scotland)





ACCOUNTANTS: SBP
Accountants
Glebefield House
21 Links Terrace
Peterhead
Aberdeenshire
AB42 2XA

C.B.H.P. Ltd. (Registered number: SC313930)

Balance Sheet
30 September 2022

30.9.22 30.9.21
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 23,129 151,799
Investment property 6 82,570 -
105,699 151,799

CURRENT ASSETS
Stocks 69,988 53,488
Debtors 7 105,762 4,223
Cash at bank and in hand 7,666 297,877
183,416 355,588
CREDITORS
Amounts falling due within one year 8 106,904 272,536
NET CURRENT ASSETS 76,512 83,052
TOTAL ASSETS LESS CURRENT
LIABILITIES

182,211

234,851

CREDITORS
Amounts falling due after more than one
year

9

-

(833

)

PROVISIONS FOR LIABILITIES (3,386 ) (7,229 )
NET ASSETS 178,825 226,789

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings 178,821 226,785
SHAREHOLDERS' FUNDS 178,825 226,789

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2022 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.

C.B.H.P. Ltd. (Registered number: SC313930)

Balance Sheet - continued
30 September 2022


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 October 2023 and were signed on its behalf by:




H A Ballantyne - Director



D E Ballantyne - Director


C.B.H.P. Ltd. (Registered number: SC313930)

Notes to the Financial Statements
for the Year Ended 30 September 2022

1. STATUTORY INFORMATION

C.B.H.P. Ltd. is a private company, limited by shares , registered in Scotland. 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 represents amounts receivable for goods and services provided in the normal course of business, net of discounts and VAT. Revenue is recognised to the extent that it is probable that economic benefit will flow to the company and when its value can be measured with a sufficient degree of certainty and reliability. All income is recognised in the accounting period to which it relates.

Intangible assets - goodwill
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. The Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over a period of 10 years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Freehold property - 2% on cost
Property Improvements - 10% on cost
Caravans for hire - 10% on reducing balance
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Tangible fixed assets are included at cost less depreciation and impairment. The residual value is reassessed at the end of each accounting period.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


C.B.H.P. Ltd. (Registered number: SC313930)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2022

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2021 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2021
and 30 September 2022 47,500
AMORTISATION
At 1 October 2021
and 30 September 2022 47,500
NET BOOK VALUE
At 30 September 2022 -
At 30 September 2021 -

C.B.H.P. Ltd. (Registered number: SC313930)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2022

5. TANGIBLE FIXED ASSETS
Freehold Property Caravans Plant and
property Improvements for hire machinery
£    £    £    £   
COST
At 1 October 2021 82,570 4,328 66,570 61,389
Disposals - (4,328 ) (59,570 ) (20,444 )
Reclassification/transfer (82,570 ) - - -
At 30 September 2022 - - 7,000 40,945
DEPRECIATION
At 1 October 2021 1,651 1,622 29,487 50,079
Charge for year - - 344 1,616
Eliminated on disposal - (1,622 ) (25,929 ) (17,212 )
Charge written back (1,651 ) - - -
At 30 September 2022 - - 3,902 34,483
NET BOOK VALUE
At 30 September 2022 - - 3,098 6,462
At 30 September 2021 80,919 2,706 37,083 11,310

Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 October 2021 13,647 38,780 599 267,883
Disposals (11,997 ) (9,800 ) - (106,139 )
Reclassification/transfer - - - (82,570 )
At 30 September 2022 1,650 28,980 599 79,174
DEPRECIATION
At 1 October 2021 12,156 20,514 575 116,084
Charge for year 51 4,454 24 6,489
Eliminated on disposal (10,763 ) (9,351 ) - (64,877 )
Charge written back - - - (1,651 )
At 30 September 2022 1,444 15,617 599 56,045
NET BOOK VALUE
At 30 September 2022 206 13,363 - 23,129
At 30 September 2021 1,491 18,266 24 151,799

C.B.H.P. Ltd. (Registered number: SC313930)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2022

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 October 2021 21,030
Transfer to ownership (21,030 )
At 30 September 2022 -
DEPRECIATION
At 1 October 2021 5,258
Transfer to ownership (5,258 )
At 30 September 2022 -
NET BOOK VALUE
At 30 September 2022 -
At 30 September 2021 15,772

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
Additions 82,570
At 30 September 2022 82,570
NET BOOK VALUE
At 30 September 2022 82,570

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.22 30.9.21
£    £   
Other debtors 105,762 4,223

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.22 30.9.21
£    £   
Hire purchase contracts - 5,000
Trade creditors 5,192 2,357
Taxation and social security 33,998 20,226
Other creditors 67,714 244,953
106,904 272,536

C.B.H.P. Ltd. (Registered number: SC313930)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2022

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.22 30.9.21
£    £   
Hire purchase contracts - 833

10. SECURED DEBTS

A Bond & Floating Charge exists in favour of the Royal Bank of Scotland PLC over any past, present or future obligations of the company.

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2022 and 30 September 2021:

30.9.22 30.9.21
£    £   
H A Ballantyne
Balance outstanding at start of year (70,371 ) (96,280 )
Amounts advanced 114,281 25,909
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 43,910 (70,371 )

D E Ballantyne
Balance outstanding at start of year (74,297 ) (96,280 )
Amounts advanced 107,995 21,983
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 33,698 (74,297 )

12. RELATED PARTY DISCLOSURES

Included in Other creditors is a balance due to H.C.C.P. Ltd, a company owned by the owners of C.B.H.P. Ltd, of £36,226 (2021: £41,246).

Included in Other creditors is a balance due to H.H.H.P. Ltd, a company owned by the owners of C.B.H.P. Ltd, of £28,668 (2021: £47,668).

13. ULTIMATE CONTROLLING PARTY

The company is controlled by the Directors.