2024-03-01 2025-02-28 false No description of principal activity Capium Accounts Production 1.1 01347058 2024-03-01 2025-02-28 01347058 bus:FullAccounts 2024-03-01 2025-02-28 01347058 bus:FRS102 2024-03-01 2025-02-28 01347058 bus:AuditExemptWithAccountantsReport 2024-03-01 2025-02-28 01347058 bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 01347058 bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 01347058 2024-03-01 2025-02-28 01347058 2025-02-28 01347058 bus:RegisteredOffice 2024-03-01 2025-02-28 01347058 core:WithinOneYear 2025-02-28 01347058 core:AfterOneYear 2025-02-28 01347058 1 2024-03-01 2025-02-28 01347058 bus:Director1 2024-03-01 2025-02-28 01347058 bus:Director1 2025-02-28 01347058 bus:Director1 2023-03-01 2024-02-29 01347058 bus:Director2 2024-03-01 2025-02-28 01347058 bus:Director2 2025-02-28 01347058 bus:Director2 2023-03-01 2024-02-29 01347058 bus:Director3 2024-03-01 2025-02-28 01347058 bus:Director3 2025-02-28 01347058 bus:Director3 2023-03-01 2024-02-29 01347058 2023-03-01 01347058 bus:LeadAgentIfApplicable 2024-03-01 2025-02-28 01347058 2023-03-01 2024-02-29 01347058 2024-02-29 01347058 core:WithinOneYear 2024-02-29 01347058 core:AfterOneYear 2024-02-29 01347058 bus:EntityAccountantsOrAuditors 2023-03-01 2024-02-29 01347058 core:LandBuildings 2024-03-01 2025-02-28 01347058 core:LandBuildings 2025-02-28 01347058 core:LandBuildings 2024-02-29 01347058 core:PlantMachinery 2024-03-01 2025-02-28 01347058 core:PlantMachinery 2025-02-28 01347058 core:PlantMachinery 2024-02-29 01347058 core:MotorCars 2024-03-01 2025-02-28 01347058 core:MotorCars 2025-02-28 01347058 core:MotorCars 2024-02-29 01347058 core:FurnitureFittings 2024-03-01 2025-02-28 01347058 core:FurnitureFittings 2025-02-28 01347058 core:FurnitureFittings 2024-02-29 01347058 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-02-28 01347058 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-02-29 01347058 core:CostValuation core:Non-currentFinancialInstruments 2025-02-28 01347058 core:CostValuation core:Non-currentFinancialInstruments 2024-02-29 01347058 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-02-28 01347058 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-02-28 01347058 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-02-28 01347058 core:Non-currentFinancialInstruments 2025-02-28 01347058 core:Non-currentFinancialInstruments 2024-02-29 01347058 core:ShareCapital 2025-02-28 01347058 core:ShareCapital 2024-02-29 01347058 core:RetainedEarningsAccumulatedLosses 2025-02-28 01347058 core:RetainedEarningsAccumulatedLosses 2024-02-29 01347058 dpl:Item1 2024-03-01 01347058 dpl:Item1 2025-02-28 01347058 dpl:Item1 2023-03-01 01347058 dpl:Item1 2024-02-29 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 01347058
England and Wales

 

 

 

B.H. NELSON & CO. LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 March 2024

End date: 28 February 2025
 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Tangible fixed assets 3 40,038    42,294 
40,038    42,294 
Current assets      
Stocks 4 1,600    5,600 
Debtors 5 3,557    3,435 
Cash at bank and in hand 9,246    2,689 
14,403    11,724 
Creditors: amount falling due within one year 6 (119,848)   (87,811)
Net current assets (105,445)   (76,087)
 
Total assets less current liabilities (65,407)   (33,793)
Net assets (65,407)   (33,793)
 

Capital and reserves
     
Called up share capital 1,000    1,000 
Profit and loss account (66,407)   (34,793)
Shareholders' funds (65,407)   (33,793)
 


For the year ended 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 29 May 2025 and were signed on its behalf by:


-------------------------------
B H Nelson
Director
1
General Information
B.H. Nelson & Co. Limited is a private company, limited by shares, registered in England and Wales, registration number 01347058, registration address Langley Moor Industrial Estate, Langley Moor, Durham, DH7 8JE.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings Nil Reducing Balance
Plant and Machinery 15% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 10% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 4 (2024 : 4).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Total
  £   £   £   £   £
At 01 March 2024 21,430    146,442    65,464    25,652    258,988 
Additions       1,100    1,100 
Disposals        
At 28 February 2025 21,430    146,442    65,464    26,752    260,088 
Depreciation
At 01 March 2024   131,981    62,686    22,027    216,694 
Charge for year   2,188    695    473    3,356 
On disposals        
At 28 February 2025   134,169    63,381    22,500    220,050 
Net book values
Closing balance as at 28 February 2025 21,430    12,273    2,083    4,252    40,038 
Opening balance as at 01 March 2024 21,430    14,461    2,778    3,625    42,294 


4.

Stocks

2025
£
  2024
£
Work in Progress 1,000    5,000 
Stocks 600    600 
1,600    5,600 

5.

Debtors: amounts falling due within one year

2025
£
  2024
£
Other Debtors 3,557    3,435 
3,557    3,435 

6.

Creditors: amount falling due within one year

2025
£
  2024
£
Trade Creditors 746    402 
Taxation and Social Security 1,249    1,328 
Other Creditors 117,853    86,081 
119,848    87,811 

7.

Related Party Disclosures

The directors of B.H. Nelson & Co. Limited are also trustees of B H Nelson & Company Limited Retirement Benefit Scheme, a scheme to which directors' pension contributions are made. The Company is controlled by Mr B H Nelson.
2