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REGISTERED NUMBER: SC537189 (Scotland)















BHHUK LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024






BHHUK LTD (REGISTERED NUMBER: SC537189)

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 30 June 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BHHUK LTD

COMPANY INFORMATION
For The Year Ended 30 June 2024







DIRECTOR: A D Philip





REGISTERED OFFICE: 19 Kelvin Way
Kirkintilloch
Glasgow
G66 1BU





REGISTERED NUMBER: SC537189 (Scotland)





ACCOUNTANTS: Benham Conway & Co
16 Royal Crescent
Glasgow
G3 7SL

BHHUK LTD (REGISTERED NUMBER: SC537189)

BALANCE SHEET
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 79
Tangible assets 5 267,545 210,346
267,545 210,425

CURRENT ASSETS
Debtors 6 39,102 59,263
Cash at bank 35,912 42,970
75,014 102,233
CREDITORS
Amounts falling due within one year 7 80,003 82,546
NET CURRENT (LIABILITIES)/ASSETS (4,989 ) 19,687
TOTAL ASSETS LESS CURRENT
LIABILITIES

262,556

230,112

CREDITORS
Amounts falling due after more than one
year

8

(85,220

)

(93,433

)

PROVISIONS FOR LIABILITIES (50,834 ) (46,382 )
NET ASSETS 126,502 90,297

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 126,501 90,296
SHAREHOLDERS' FUNDS 126,502 90,297

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

BHHUK LTD (REGISTERED NUMBER: SC537189)

BALANCE SHEET - continued
30 June 2024


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 26 January 2025 and were signed by:





A D Philip - Director


BHHUK LTD (REGISTERED NUMBER: SC537189)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 30 June 2024


1. STATUTORY INFORMATION

BHHUK Ltd is a private company, limited by shares , registered in Scotland. 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 represents services provided in the year, excluding value added tax.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Licences are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery etc - 25% on cost and 20% on cost

Financial instruments
Basic financial instruments, including trade and other debtors, trade and other creditors, bank loans and other loans that are classified as debt, are initially recognised at transaction price and are subsequently carried at amortised cost, using the effective interest rate method.

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.

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.

BHHUK LTD (REGISTERED NUMBER: SC537189)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 June 2024


2. ACCOUNTING POLICIES - continued

Hire purchase
Assets obtained under hire purchase contracts are capitalised in the balance sheet. These assets are initially recognised at transaction price and depreciated over their estimated useful lives. The interest element of these obligations is charged to the profit and loss account over the relevant period using the effective interest rate method. The capital element of future payments is treated as a liability.

3. EMPLOYEES AND DIRECTORS

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

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 July 2023
and 30 June 2024 499
AMORTISATION
At 1 July 2023 420
Charge for year 79
At 30 June 2024 499
NET BOOK VALUE
At 30 June 2024 -
At 30 June 2023 79

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2023 242,268
Additions 87,331
At 30 June 2024 329,599
DEPRECIATION
At 1 July 2023 31,922
Charge for year 30,132
At 30 June 2024 62,054
NET BOOK VALUE
At 30 June 2024 267,545
At 30 June 2023 210,346

BHHUK LTD (REGISTERED NUMBER: SC537189)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 June 2024


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 33,984 56,192
Other debtors 5,118 3,071
39,102 59,263

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts 47,636 27,541
Taxation and social security 12,793 36,670
Other creditors 9,574 8,335
80,003 82,546

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.6.24 30.6.23
£    £   
Bank loans 10,000 20,000
Hire purchase contracts 75,220 73,433
85,220 93,433

9. SECURED DEBTS

The following secured debts are included within creditors:

30.6.24 30.6.23
£    £   
Hire purchase contracts 122,856 100,974

Hire purchase creditors have security over related assets.

10. OTHER FINANCIAL COMMITMENTS

At 30 June 2024 the company was committed to making total payments under non-cancellable operating leases of £0 (2023, £9,203).