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REGISTERED NUMBER: 05390134 (England and Wales)














FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

BHG (STONE) LTD

BHG (STONE) LTD (REGISTERED NUMBER: 05390134)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BHG (STONE) LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTOR: Mr A K Howells





SECRETARY: Mrs L M Howells





REGISTERED OFFICE: Michaelmas Barn
Aston Lane
Aston by Stone
Staffordshire
ST15 0BW





REGISTERED NUMBER: 05390134 (England and Wales)





ACCOUNTANT: Wynniatt-Husey Ltd
Chartered Accountants
The Old Coach House
Horsefair
Rugeley
Staffordshire
WS15 2EL

BHG (STONE) LTD (REGISTERED NUMBER: 05390134)

BALANCE SHEET
31 MARCH 2024

31/3/23 31/3/24
£    Notes £   
FIXED ASSETS
17,903 Property, plant and equipment 4 13,516

CURRENT ASSETS
1,950 Inventories 6,500
419,662 Debtors 5 431,822
7,636 Cash at bank 4,250
429,248 442,572
CREDITORS
(388,742 ) Amounts falling due within one year 6 (376,197 )
40,506 NET CURRENT ASSETS 66,375
58,409 TOTAL ASSETS LESS CURRENT
LIABILITIES

79,891

CREDITORS
(31,667 ) Amounts falling due after more than one year 7 (21,667 )
26,742 NET ASSETS 58,224

CAPITAL AND RESERVES
100 Called up share capital 100
26,642 Retained earnings 58,124
26,742 SHAREHOLDERS' FUNDS 58,224

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 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 12 November 2024 and were signed by:



Mr A K Howells - Director


BHG (STONE) LTD (REGISTERED NUMBER: 05390134)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

BHG (Stone) 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.

Turnover
Revenue 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 etc - 33% on cost, 25% on cost and 25% on reducing balance

Stocks
Inventories 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 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

BHG (STONE) LTD (REGISTERED NUMBER: 05390134)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

4. PROPERTY, PLANT AND EQUIPMENT
Plant and
machinery
etc
£   
COST
At 1 April 2023 104,114
Additions 674
At 31 March 2024 104,788
DEPRECIATION
At 1 April 2023 86,211
Charge for year 5,061
At 31 March 2024 91,272
NET BOOK VALUE
At 31 March 2024 13,516
At 31 March 2023 17,903

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Other debtors 431,822 419,662

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Trade creditors 1 (1 )
Taxation and social security 10,289 4,078
Other creditors 365,907 384,665
376,197 388,742

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31/3/24 31/3/23
£    £   
Bank loans 21,667 31,667