IRIS Accounts Production v24.2.0.383 12457889 director 1.1.23 31.12.23 31.12.23 false true false false true false Ordinary A 1.00000 Ordinary B 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh124578892022-12-31124578892023-12-31124578892023-01-012023-12-31124578892021-12-31124578892022-01-012022-12-31124578892022-12-3112457889ns15:EnglandWales2023-01-012023-12-3112457889ns14:PoundSterling2023-01-012023-12-3112457889ns10:Director12023-01-012023-12-3112457889ns10:PrivateLimitedCompanyLtd2023-01-012023-12-3112457889ns10:SmallEntities2023-01-012023-12-3112457889ns10:AuditExempt-NoAccountantsReport2023-01-012023-12-3112457889ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3112457889ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-3112457889ns10:FullAccounts2023-01-012023-12-3112457889ns10:OrdinaryShareClass12023-01-012023-12-3112457889ns10:OrdinaryShareClass22023-01-012023-12-3112457889ns10:RegisteredOffice2023-01-012023-12-3112457889ns5:CurrentFinancialInstruments2023-12-3112457889ns5:CurrentFinancialInstruments2022-12-3112457889ns5:ShareCapital2023-12-3112457889ns5:ShareCapital2022-12-3112457889ns5:RetainedEarningsAccumulatedLosses2023-12-3112457889ns5:RetainedEarningsAccumulatedLosses2022-12-3112457889ns5:PlantMachinery2023-01-012023-12-3112457889ns5:FurnitureFittings2023-01-012023-12-3112457889ns5:MotorVehicles2023-01-012023-12-3112457889ns5:PlantMachinery2022-12-3112457889ns5:FurnitureFittings2022-12-3112457889ns5:MotorVehicles2022-12-3112457889ns5:PlantMachinery2023-12-3112457889ns5:FurnitureFittings2023-12-3112457889ns5:MotorVehicles2023-12-3112457889ns5:PlantMachinery2022-12-3112457889ns5:FurnitureFittings2022-12-3112457889ns5:MotorVehicles2022-12-3112457889ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-12-3112457889ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-12-3112457889ns10:OrdinaryShareClass12023-12-3112457889ns10:OrdinaryShareClass22023-12-3112457889ns5:RetainedEarningsAccumulatedLosses2022-12-3112457889ns5:RetainedEarningsAccumulatedLosses2023-01-012023-12-31
REGISTERED NUMBER: 12457889 (England and Wales)















B & H CONSTRUCTION (KENT) LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023






B & H CONSTRUCTION (KENT) LIMITED (REGISTERED NUMBER: 12457889)






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


B & H CONSTRUCTION (KENT) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTOR: Mr I N Ballantyne





REGISTERED OFFICE: King Arthurs Court
Maidstone Road
Charing
Ashford
Kent
TN27 0JS





REGISTERED NUMBER: 12457889 (England and Wales)





ACCOUNTANTS: Spurling Cannon
King Arthur’s Court
Maidstone Road
Charing
Kent
TN27 0JS

B & H CONSTRUCTION (KENT) LIMITED (REGISTERED NUMBER: 12457889)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 104,070 84,657

CURRENT ASSETS
Stocks 54,114 74,340
Debtors 5 45,577 6,781
Cash at bank and in hand 69,436 41,226
169,127 122,347
CREDITORS
Amounts falling due within one year 6 221,470 200,159
NET CURRENT LIABILITIES (52,343 ) (77,812 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

51,727

6,845

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 8 51,627 6,745
SHAREHOLDERS' FUNDS 51,727 6,845

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 director acknowledges his 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.

B & H CONSTRUCTION (KENT) LIMITED (REGISTERED NUMBER: 12457889)

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 director and authorised for issue on 18 September 2024 and were signed by:





Mr I N Ballantyne - Director


B & H CONSTRUCTION (KENT) LIMITED (REGISTERED NUMBER: 12457889)

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

1. STATUTORY INFORMATION

B & H Construction (Kent) Limited 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.
Plant and machinery - 25% on reducing balance
Fixture & Fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

B & H CONSTRUCTION (KENT) LIMITED (REGISTERED NUMBER: 12457889)

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

4. TANGIBLE FIXED ASSETS
Plant and Fixture & Motor
machinery Fittings vehicles Totals
£    £    £    £   
COST
At 1 January 2023 95,341 - 28,739 124,080
Additions 2,180 1,812 50,111 54,103
At 31 December 2023 97,521 1,812 78,850 178,183
DEPRECIATION
At 1 January 2023 32,051 - 7,372 39,423
Charge for year 16,367 453 17,870 34,690
At 31 December 2023 48,418 453 25,242 74,113
NET BOOK VALUE
At 31 December 2023 49,103 1,359 53,608 104,070
At 31 December 2022 63,290 - 21,367 84,657

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 17,930 606
Tax 24,880 -
VAT 2,767 6,175
45,577 6,781

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 16,441 22,845
Social security and other taxes 3,284 975
Sundry creditors - 15,000
Directors' current accounts 200,595 160,139
Accrued expenses 1,150 1,200
221,470 200,159

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
50 Ordinary A 1 50 50
50 Ordinary B 1 50 50
100 100

B & H CONSTRUCTION (KENT) LIMITED (REGISTERED NUMBER: 12457889)

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

8. RESERVES
Retained
earnings
£   

At 1 January 2023 6,745
Profit for the year 44,882
At 31 December 2023 51,627