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REGISTERED NUMBER: SC630967 (Scotland)














Unaudited Financial Statements

for the Year Ended 31 March 2024

for

Bhard Enterprises Ltd

Bhard Enterprises Ltd (Registered number: SC630967)

Contents of the Financial Statements
for the Year Ended 31 March 2024










Page

Chartered accountants' report 1

Statement of financial position 2 to 3


Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Bhard Enterprises Ltd


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of financial position. Readers are cautioned that the Income statement is not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bhard Enterprises Ltd for the year ended 31 March 2024 which comprise the Income statement, Statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Bhard Enterprises Ltd in accordance with the terms of our engagement letter dated 4 August 2022. Our work has been undertaken solely to prepare for your approval the financial statements of Bhard Enterprises Ltd and state those matters that we have agreed to state to the director of Bhard Enterprises Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bhard Enterprises Ltd and its director for our work or for this report.

It is your duty to ensure that Bhard Enterprises Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Bhard Enterprises Ltd. You consider that Bhard Enterprises Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Bhard Enterprises Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Moore Thompson
Bank House
Broad Street
Spalding
Lincolnshire
PE11 1TB


13 November 2024

Bhard Enterprises Ltd (Registered number: SC630967)

Statement of Financial Position
31 March 2024

2024 2023
£    £    £    £   
Fixed assets 17,730 2,833

Current assets 418,561 9,194

Prepayments and accrued income 829 1,152

Creditors
Amounts falling due within one year (450,312 ) (1,795 )
Net current (liabilities)/assets (30,922 ) 8,551
Total assets less current liabilities (13,192 ) 11,384

Accruals and deferred income 1,894 2,176
Net (liabilities)/assets (15,086 ) 9,208

Capital and reserves (15,086 ) 9,208

Notes to the financial statements

1. Statutory information

Bhard Enterprises Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number: SC630967

Registered office: Tigh-A-Bhard
Main Street
Shieldaig
IV54 8XN

The presentation currency of the financial statements is the Pound Sterling (£).


2. Average number of employees

The average number of employees during the year was 1 (2023 - 1 ) .

Bhard Enterprises Ltd (Registered number: SC630967)

Statement of Financial Position - continued
31 March 2024

Notes to the financial statements

3. Director's advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 31 March 2024 and 31 March 2023:

2024 2023
£    £   
F Raulier
Balance outstanding at start of year 1,496 -
Amounts advanced 59,216 1,808
Amounts repaid (511,024 ) (312 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (450,312 ) 1,496

The amounts are aggregated. No interest was charged to the loan.



The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

The financial statements have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 31 October 2024 and were signed by:





F Raulier - Director