IRIS Accounts Production v24.2.0.383 05134410 Board of Directors 1.1.23 31.12.23 31.12.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh051344102022-12-31051344102023-12-31051344102023-01-012023-12-31051344102021-12-31051344102022-01-012022-12-31051344102022-12-3105134410ns15:EnglandWales2023-01-012023-12-3105134410ns14:PoundSterling2023-01-012023-12-3105134410ns10:Director12023-01-012023-12-3105134410ns10:CompanyLimitedByGuarantee2023-01-012023-12-3105134410ns10:SmallEntities2023-01-012023-12-3105134410ns10:AuditExempt-NoAccountantsReport2023-01-012023-12-3105134410ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3105134410ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-3105134410ns10:FullAccounts2023-01-012023-12-3105134410ns10:Director22023-01-012023-12-3105134410ns10:RegisteredOffice2023-01-012023-12-3105134410ns5:CurrentFinancialInstruments2023-12-3105134410ns5:CurrentFinancialInstruments2022-12-3105134410ns5:ShortLeaseholdAssetsns5:LandBuildings2022-12-3105134410ns5:ShortLeaseholdAssetsns5:LandBuildings2023-12-3105134410ns5:ShortLeaseholdAssetsns5:LandBuildings2022-12-3105134410ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-12-3105134410ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-12-31
REGISTERED NUMBER: 05134410 (England and Wales)















BBH MANAGEMENT LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023






BBH MANAGEMENT LIMITED (REGISTERED NUMBER: 05134410)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BBH MANAGEMENT LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: D V Abram
R M Fletcher





REGISTERED OFFICE: c/o Fifield Glyn Limited
1 Royal Mews
Gadbrook Park
Northwich
Cheshire
CW9 7UD





REGISTERED NUMBER: 05134410 (England and Wales)





ACCOUNTANTS: Murray Smith LLP
Chartered Accountants
Darland House
44 Winnington Hill
Northwich
Cheshire
CW8 1AU

BBH MANAGEMENT LIMITED (REGISTERED NUMBER: 05134410)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,500 3,500

CURRENT ASSETS
Debtors 5 55,652 129,208
Cash at bank 119,332 19,722
174,984 148,930
CREDITORS
Amounts falling due within one year 6 10,428 10,662
NET CURRENT ASSETS 164,556 138,268
TOTAL ASSETS LESS CURRENT
LIABILITIES

168,056

141,768

PROVISIONS FOR LIABILITIES 7 168,056 141,768
NET LIABILITIES - -


RESERVES - -

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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 surplus or deficit 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.

BBH MANAGEMENT LIMITED (REGISTERED NUMBER: 05134410)

BALANCE SHEET - continued
31 DECEMBER 2023


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 10 September 2024 and were signed on its behalf by:





D V Abram - Director


BBH MANAGEMENT LIMITED (REGISTERED NUMBER: 05134410)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

BBH Management Limited is a private company, limited by guarantee , 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
The whole of the turnover is attributable to the principal activity of the company wholly undertaken in the United Kingdom. Turnover represents service charge income receivable.

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 year 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 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.

Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset.

BBH MANAGEMENT LIMITED (REGISTERED NUMBER: 05134410)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Leasehold
land
£   
COST
At 1 January 2023
and 31 December 2023 3,500
NET BOOK VALUE
At 31 December 2023 3,500
At 31 December 2022 3,500

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 36,831 116,016
Prepayments 18,821 13,192
55,652 129,208

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 1,705 -
Other creditors 6,483 7,571
Accrued expenses 2,240 3,091
10,428 10,662

7. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Other provisions
Provision for future repairs 168,056 141,768