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REGISTERED NUMBER: NI641021 (Northern Ireland)















BH TRADING LTD

Unaudited Financial Statements for the Year Ended 30 June 2024






BH TRADING LTD (REGISTERED NUMBER: NI641021)






Contents of the Financial Statements
FOR THE YEAR ENDED 30 JUNE 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


BH TRADING LTD

Company Information
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTOR: Barry Hayes





REGISTERED OFFICE: 96 Pomeroy Road
Donaghmore
Co. Tyrone
BT70 2TZ





REGISTERED NUMBER: NI641021 (Northern Ireland)





ACCOUNTANTS: CavanaghKelly
Chartered Accountants
36-38 Northland Row
Dungannon
Co. Tyrone
BT71 6AP

BH TRADING LTD (REGISTERED NUMBER: NI641021)

Statement of Financial Position
30 JUNE 2024

2024 2023
Notes £ £
NON-CURRENT ASSETS
Investments 5 187,000 187,000

CURRENT ASSETS
Cash in hand 2 2

PAYABLES
Amounts falling due within one year 6 (187,827 ) (186,264 )
NET CURRENT LIABILITIES (187,825 ) (186,262 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(825

)

738

CAPITAL AND RESERVES
Called up share capital 7 2 2
Retained earnings (827 ) 736
SHAREHOLDERS' FUNDS (825 ) 738

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.

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 4 December 2024 and were signed by:





Barry Hayes - Director


BH TRADING LTD (REGISTERED NUMBER: NI641021)

Notes to the Financial Statements
FOR THE YEAR ENDED 30 JUNE 2024

1. STATUTORY INFORMATION

BH Trading Ltd is a private company limited by shares incorporated in Northern Ireland.

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

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparation
The financial statements are prepared under the historical cost convention modified when necessary to include the revaluation of certain fixed assets.

The accounting policies detailed below have been applied consistently throughout the year.

Investments in subsidiaries
Investments held as fixed assets are stated at cost less provision for any permanent diminution
in value. Income from other investments together with any related tax credit is recognised in
the Income Statement in the year in which it is receivable.

Taxation
Current tax represents the amount expected to be paid or recovered in respect of taxable
profits for the period and is calculated using the tax rates and laws that have been enacted or
substantially enacted at the Statement of Financial Position date.

Cash flow statement
The company has availed of the exemption in FRS 102 Section 1A from the requirement to prepare a Statement of Cash Flows because it is classified as a small company.

Share capital
Ordinary Shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares are shown in equity as a deduction, net of tax, from the proceeds.

4. EMPLOYEES AND DIRECTORS

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

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£
COST
At 1 July 2023
and 30 June 2024 187,000
NET BOOK VALUE
At 30 June 2024 187,000
At 30 June 2023 187,000

6. PAYABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Amounts owed to group undertakings 187,827 186,264

The amounts owed to the group undertakings are interest free and repayable on demand.

BH TRADING LTD (REGISTERED NUMBER: NI641021)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 JUNE 2024

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
2 Ordinary Share Capital 1 2 2

8. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.