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REGISTERED NUMBER: 07705580 (England and Wales)















Unaudited Financial Statements

for the Period 1 August 2023 to 30 April 2024

for

Bch Online Ltd

Bch Online Ltd (Registered number: 07705580)






Contents of the Financial Statements
for the Period 1 August 2023 to 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Bch Online Ltd

Company Information
for the Period 1 August 2023 to 30 April 2024







DIRECTORS: B C Heath
Mrs A Heath





REGISTERED OFFICE: 3 The Mill
Stuart Works
High Street
Wordsley
West Midlands
DY8 4FA





REGISTERED NUMBER: 07705580 (England and Wales)





ACCOUNTANTS: SRC Accountancy Services Limited
3 The Mill
Stuart Works
High Street
Wordsley
West Midlands
DY8 4FA

Bch Online Ltd (Registered number: 07705580)

Balance Sheet
30 April 2024

30.4.24 31.7.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 22,218 13,834
Investments 5 91,015 -
113,233 13,834

CURRENT ASSETS
Debtors 6 135,996 24,210
Cash at bank 437,041 282,913
573,037 307,123
CREDITORS
Amounts falling due within one year 7 190,267 141,247
NET CURRENT ASSETS 382,770 165,876
TOTAL ASSETS LESS CURRENT LIABILITIES 496,003 179,710

PROVISIONS FOR LIABILITIES 5,555 -
NET ASSETS 490,448 179,710

CAPITAL AND RESERVES
Called up share capital 10 10
Revaluation reserve 8 1,040 -
Retained earnings 489,398 179,700
490,448 179,710

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 2024 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 4 June 2024 and were signed on its behalf by:





B C Heath - Director


Bch Online Ltd (Registered number: 07705580)

Notes to the Financial Statements
for the Period 1 August 2023 to 30 April 2024

1. STATUTORY INFORMATION

Bch Online 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 as modified by the revaluation of certain assets.

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.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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 period 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
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 7 (2023 - 4 ) .

Bch Online Ltd (Registered number: 07705580)

Notes to the Financial Statements - continued
for the Period 1 August 2023 to 30 April 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2023 21,920
Additions 15,046
At 30 April 2024 36,966
DEPRECIATION
At 1 August 2023 8,086
Charge for period 6,662
At 30 April 2024 14,748
NET BOOK VALUE
At 30 April 2024 22,218
At 31 July 2023 13,834

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
Additions 90,127
Disposals (138 )
Revaluations 1,040
Exchange differences (14 )
At 30 April 2024 91,015
NET BOOK VALUE
At 30 April 2024 91,015

Cost or valuation at 30 April 2024 is represented by:

Other
investments
£   
Valuation in 2024 91,015

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 31.7.23
£    £   
Trade debtors 34,719 9,430
Amounts owed by associates 3,530 2,877
Other debtors 97,747 11,903
135,996 24,210

Bch Online Ltd (Registered number: 07705580)

Notes to the Financial Statements - continued
for the Period 1 August 2023 to 30 April 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 31.7.23
£    £   
Bank loans and overdrafts 574 -
Trade creditors 4,772 1,908
Taxation and social security 175,509 138,439
Other creditors 9,412 900
190,267 141,247

8. RESERVES
Revaluation
reserve
£   
Unrealised gains/losses fair v 1,040

At 30 April 2024 1,040