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REGISTERED NUMBER: SC313930 (Scotland)















Unaudited Financial Statements

for the Year Ended 30 September 2024

for

C.B.H.P. Ltd.

C.B.H.P. Ltd. (Registered number: SC313930)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


C.B.H.P. Ltd.

Company Information
for the Year Ended 30 September 2024







DIRECTORS: H A Ballantyne
D E Ballantyne





REGISTERED OFFICE: Meadow Farm Cottage
The Meadows
Huntly
Aberdeenshire
AB54 4UJ





REGISTERED NUMBER: SC313930 (Scotland)





ACCOUNTANTS: SBP
Accountants
Glebefield House
21 Links Terrace
Peterhead
Aberdeenshire
AB42 2XA

C.B.H.P. Ltd. (Registered number: SC313930)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 13,689
Investment property 5 110,000 110,000
110,000 123,689

CURRENT ASSETS
Stocks - 51,238
Debtors 6 30,046 36,153
Cash at bank 5,030 496
35,076 87,887
CREDITORS
Amounts falling due within one year 7 7,296 33,072
NET CURRENT ASSETS 27,780 54,815
TOTAL ASSETS LESS CURRENT
LIABILITIES

137,780

178,504

PROVISIONS FOR LIABILITIES - 6,333
NET ASSETS 137,780 172,171

CAPITAL AND RESERVES
Called up share capital 4 4
Fair value reserve 9 27,430 23,876
Retained earnings 9 110,346 148,291
SHAREHOLDERS' FUNDS 137,780 172,171

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

C.B.H.P. Ltd. (Registered number: SC313930)

Balance Sheet - continued
30 September 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 Board of Directors and authorised for issue on 18 June 2025 and were signed on its behalf by:




H A Ballantyne - Director



D E Ballantyne - Director


C.B.H.P. Ltd. (Registered number: SC313930)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

C.B.H.P. 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 as modified by the revaluation of certain assets.

Turnover
Turnover represents amounts receivable for goods and services provided in the normal course of business, net of discounts and VAT. Revenue is recognised to the extent that it is probable that economic benefit will flow to the company and when its value can be measured with a sufficient degree of certainty and reliability. All income is recognised in the accounting period to which it relates.

Intangible assets - goodwill
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. The Goodwill, being the amount paid in connection with the acquisition of a business in 2007, has been amortised evenly over a period of 10 years.

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 - 20% on reducing balance
Motor vehicles - 25% on reducing balance

Tangible fixed assets are included at cost less depreciation and impairment. The residual value is reassessed at the end of each accounting period.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks
Stocks 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.


C.B.H.P. Ltd. (Registered number: SC313930)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

2. ACCOUNTING POLICIES - continued
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 NIL (2023 - NIL).

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 October 2023 39,467 21,030 60,497
Disposals (39,467 ) (21,030 ) (60,497 )
At 30 September 2024 - - -
DEPRECIATION
At 1 October 2023 34,650 12,158 46,808
Eliminated on disposal (34,650 ) (12,158 ) (46,808 )
At 30 September 2024 - - -
NET BOOK VALUE
At 30 September 2024 - - -
At 30 September 2023 4,817 8,872 13,689

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 October 2023
and 30 September 2024 110,000
NET BOOK VALUE
At 30 September 2024 110,000
At 30 September 2023 110,000

C.B.H.P. Ltd. (Registered number: SC313930)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

5. INVESTMENT PROPERTY - continued

Fair value at 30 September 2024 is represented by:
£   
Valuation in 2023 27,430
Cost 82,570
110,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Other debtors 30,046 36,153

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade creditors 4,063 4,063
Taxation and social security 1,633 26,809
Other creditors 1,600 2,200
7,296 33,072

8. SECURED DEBTS

A Bond & Floating Charge exists in favour of the Royal Bank of Scotland PLC over any past, present or future obligations of the company.

9. RESERVES
Fair
Retained value
earnings reserve Totals
£    £    £   

At 1 October 2023 148,291 23,876 172,167
Deficit for the year (22,891 ) (22,891 )
Dividends (11,500 ) (11,500 )
Transfer (3,554 ) 3,554 -
At 30 September 2024 110,346 27,430 137,776

10. RELATED PARTY DISCLOSURES

The balance due from H.C.C.P. Ltd, a company owned by the owners of C.B.H.P. Ltd, of £6,625 (2023: £2,564 has been written off in the year.

The balance due from H.H.H.P. Ltd, a company owned by the owners of C.B.H.P. Ltd, of £5,584 (2023: £5,584) has been written off in the year.

11. ULTIMATE CONTROLLING PARTY

The company is controlled by the Directors.