Caseware UK (AP4) 2024.0.164 2024.0.164 2023-12-312023-12-31false2022-12-01plumbing, heat and air conditioninginstallation55truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09867550 2022-12-01 2023-12-31 09867550 2021-12-01 2022-11-30 09867550 2023-12-31 09867550 2022-11-30 09867550 c:Director1 2022-12-01 2023-12-31 09867550 c:Director3 2022-12-01 2023-12-31 09867550 d:PlantMachinery 2022-12-01 2023-12-31 09867550 d:PlantMachinery 2023-12-31 09867550 d:PlantMachinery 2022-11-30 09867550 d:PlantMachinery d:OwnedOrFreeholdAssets 2022-12-01 2023-12-31 09867550 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2022-12-01 2023-12-31 09867550 d:MotorVehicles 2022-12-01 2023-12-31 09867550 d:MotorVehicles 2023-12-31 09867550 d:MotorVehicles 2022-11-30 09867550 d:MotorVehicles d:OwnedOrFreeholdAssets 2022-12-01 2023-12-31 09867550 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2022-12-01 2023-12-31 09867550 d:OfficeEquipment 2022-12-01 2023-12-31 09867550 d:OfficeEquipment 2023-12-31 09867550 d:OfficeEquipment 2022-11-30 09867550 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-12-01 2023-12-31 09867550 d:OfficeEquipment d:LeasedAssetsHeldAsLessee 2022-12-01 2023-12-31 09867550 d:OwnedOrFreeholdAssets 2022-12-01 2023-12-31 09867550 d:LeasedAssetsHeldAsLessee 2022-12-01 2023-12-31 09867550 d:CurrentFinancialInstruments 2023-12-31 09867550 d:CurrentFinancialInstruments 2022-11-30 09867550 d:Non-currentFinancialInstruments 2023-12-31 09867550 d:Non-currentFinancialInstruments 2022-11-30 09867550 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 09867550 d:CurrentFinancialInstruments d:WithinOneYear 2022-11-30 09867550 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 09867550 d:Non-currentFinancialInstruments d:AfterOneYear 2022-11-30 09867550 d:ShareCapital 2023-12-31 09867550 d:ShareCapital 2022-11-30 09867550 d:RetainedEarningsAccumulatedLosses 2023-12-31 09867550 d:RetainedEarningsAccumulatedLosses 2022-11-30 09867550 d:AcceleratedTaxDepreciationDeferredTax 2023-12-31 09867550 d:AcceleratedTaxDepreciationDeferredTax 2022-11-30 09867550 c:FRS102 2022-12-01 2023-12-31 09867550 c:AuditExempt-NoAccountantsReport 2022-12-01 2023-12-31 09867550 c:FullAccounts 2022-12-01 2023-12-31 09867550 c:CompanyLimitedByGuarantee 2022-12-01 2023-12-31 09867550 2 2022-12-01 2023-12-31 iso4217:GBP xbrli:pure
Registered number: 09867550






B & H BUILDING & INSTALLATIONS LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023










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B & H BUILDING & INSTALLATIONS LIMITED
REGISTERED NUMBER:09867550

BALANCE SHEET
AS AT 31 DECEMBER 2023

31 December
30 November
2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
25,654

  
-
25,654

Current assets
  

Debtors: amounts falling due within one year
 5 
71,189
117,410

Cash at bank and in hand
 6 
96,099
223,818

  
167,288
341,228

Creditors: amounts falling due within one year
 7 
(69,101)
(117,480)

Net current assets
  
 
 
98,187
 
 
223,748

Total assets less current liabilities
  
98,187
249,402

Creditors: amounts falling due after more than one year
 8 
-
(37,963)

Provisions for liabilities
  

Deferred tax
  
-
(273)

  
 
 
-
 
 
(273)

Net assets
  
98,187
211,166


Capital and reserves
  

Called up share capital 
  
4
4

Profit and loss account
  
98,183
211,162

  
98,187
211,166


Page 1

 
B & H BUILDING & INSTALLATIONS LIMITED
REGISTERED NUMBER:09867550
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2023

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 17 June 2025.




................................................
I Hudson
................................................
P Bygrave
Director
Director

The notes on pages 3 to 9 form part of these financial statements.

Page 2

 
B & H BUILDING & INSTALLATIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

1.


General information

B & H Building & Installations Limited is a private company, limited by shares, incorporated in England and Wales  .Its registered office is 28 Kingsway, Petts Wood, Orpington, Kent, BR5 1PR.
The principal activity of the company continued to be that of plumbing, heat and air conditioning installation.  The company ceased to trade on 31 December 2023.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the period in which they are incurred.

Page 3

 
B & H BUILDING & INSTALLATIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.7

Current and deferred taxation

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 4

 
B & H BUILDING & INSTALLATIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

2.Accounting policies (continued)


2.8
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the reducing balance and straight-line method..

Depreciation is provided on the following basis:

Plant and machinery
-
20%
reducing balance
Motor vehicles
-
25%
straight line
Office equipment
-

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.9

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.11

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.12

Provisions for liabilities

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.
Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the Balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.
When payments are eventually made, they are charged to the provision carried in the Balance sheet.

 
2.13

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Page 5

 
B & H BUILDING & INSTALLATIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

2.Accounting policies (continued)


2.13
Financial instruments (continued)

Investments in non-derivative instruments that are equity to the issuer are measured:
at fair value with changes recognised in the Statement of income and retained earnings if the shares are publicly traded or their fair value can otherwise be measured reliably;
at cost less impairment for all other investments.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of income and retained earnings.

Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Derivatives, including interest rate swaps and forward foreign exchange contracts, are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are subsequently re-measured at their fair value. Changes in the fair value of derivatives are recognised in profit or loss in finance costs or income as appropriate. The company does not currently apply hedge accounting for interest rate and foreign exchange derivatives.

 
2.14

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the period was 5 (2022 -5).

Page 6

 
B & H BUILDING & INSTALLATIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

4.


Tangible fixed assets







Plant and machinery
Motor vehicles
Office equipment
Total

£
£
£
£





At 1 December 2022
11,678
46,102
-
57,780


Additions
100
-
463
563


Disposals
(11,778)
(46,102)
(463)
(58,343)



At 31 December 2023

-
-
-
-





At 1 December 2022
7,528
24,598
-
32,126


Charge for the period on owned assets
899
8,775
100
9,774


Charge for the period on financed assets
(8,427)
-
-
(8,427)


Disposals
-
(33,373)
(100)
(33,473)



At 31 December 2023

-
-
-
-



Net book value



At 31 December 2023
-
-
-
-



At 30 November 2022
4,150
21,504
-
25,654


5.


Debtors

31 December
30 November
2023
2022
£
£


Trade debtors
68,139
115,717

Other debtors
3,050
175

Prepayments and accrued income
-
1,518

71,189
117,410


Page 7

 
B & H BUILDING & INSTALLATIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

6.


Cash and cash equivalents

31 December
30 November
2023
2022
£
£

Cash at bank and in hand
96,099
223,818

96,099
223,818



7.


Creditors: Amounts falling due within one year

31 December
30 November
2023
2022
£
£

Bank loans
-
5,556

Trade creditors
2,606
19,194

Other taxation and social security
53,337
63,834

Other creditors
-
26,396

Accruals and deferred income
13,158
2,500

69,101
117,480



8.


Creditors: Amounts falling due after more than one year

31 December
30 November
2023
2022
£
£

Bank loans
-
37,963

-
37,963


Page 8

 
B & H BUILDING & INSTALLATIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

9.


Deferred taxation






2023


£






At beginning of year
(273)


Charged to profit or loss
273



At end of year
-

The deferred taxation balance is made up as follows:

31 December
30 November
2023
2022
£
£


Accelerated capital allowances
-
(273)

-
(273)


10.


Pension commitments

The company operates a defined contributions pension scheme. The assets of the scheme are held
separately from those of the company in an independently administered fund. The pension cost charge
represents contributions payable by the company to the fund and amounted to £154,000 (2022: 50,000).

 
Page 9