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REGISTERED NUMBER: 03426185 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 October 2024

for

BHH Developments Limited

BHH Developments Limited (Registered number: 03426185)

Contents of the Financial Statements
for the Year Ended 31 October 2024










Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


BHH Developments Limited

Company Information
for the Year Ended 31 October 2024







DIRECTORS: Mr L K Hunt
Mr A Oxley



REGISTERED OFFICE: Unit 7 Midland Court
Midland Way
Barlborough
Chesterfield
Derbyshire
S43 4UL



REGISTERED NUMBER: 03426185 (England and Wales)



ACCOUNTANTS: Landin Wilcock & Co
Chartered Accountants
68 Queen Street
Sheffield
South Yorkshire
S1 1WR



BANKERS: Virgin Money
681 Chesterfield Road
Woodseats
Sheffield
South Yorkshire
S8 0RY

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
BHH Developments Limited


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Directors' Report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of BHH Developments Limited for the year ended 31 October 2024 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of BHH Developments Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of BHH Developments Limited and state those matters that we have agreed to state to the Board of Directors of BHH Developments Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BHH Developments Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that BHH Developments Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of BHH Developments Limited. You consider that BHH Developments Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of BHH Developments Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Landin Wilcock & Co
Chartered Accountants
68 Queen Street
Sheffield
South Yorkshire
S1 1WR


11 June 2025

BHH Developments Limited (Registered number: 03426185)

Balance Sheet
31 October 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 55,412 43,303
Investments 5 - 199,456
55,412 242,759

CURRENT ASSETS
Stocks 57,060 36,368
Debtors 6 561,690 934,131
Cash at bank and in hand 860,813 538,459
1,479,563 1,508,958
CREDITORS
Amounts falling due within one year 7 (526,531 ) (441,078 )
NET CURRENT ASSETS 953,032 1,067,880
TOTAL ASSETS LESS CURRENT LIABILITIES 1,008,444 1,310,639

CAPITAL AND RESERVES
Called up share capital 2,000 2,000
Capital redemption reserve 2,000 2,000
Retained earnings 1,004,444 1,306,639
1,008,444 1,310,639

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

BHH Developments Limited (Registered number: 03426185)

Balance Sheet - continued
31 October 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 11 June 2025 and were signed on its behalf by:





Mr L K Hunt - Director


BHH Developments Limited (Registered number: 03426185)

Notes to the Financial Statements
for the Year Ended 31 October 2024


1. STATUTORY INFORMATION

BHH Developments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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


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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 - 10% on cost
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on cost

Tangible fixed assets are initially measured at cost. Subsequently, they are measured at cost less accumulated depreciation and impairment losses.

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments
Financial assets and financial liabilities are recognised when the company becomes party to the contractual provisions of the instrument. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the asset of the company after deducting all of its liabilities.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Investments
Fixed asset investments are stated at historical cost less provision for any diminution in value.

BHH Developments Limited (Registered number: 03426185)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 6 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 November 2023 11,586 9,478 92,486 113,550
Additions - 3,099 34,185 37,284
Disposals - - (19,475 ) (19,475 )
At 31 October 2024 11,586 12,577 107,196 131,359
DEPRECIATION
At 1 November 2023 5,670 6,299 58,278 70,247
Charge for year 860 2,691 15,590 19,141
Eliminated on disposal - - (13,441 ) (13,441 )
At 31 October 2024 6,530 8,990 60,427 75,947
NET BOOK VALUE
At 31 October 2024 5,056 3,587 46,769 55,412
At 31 October 2023 5,916 3,179 34,208 43,303

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 November 2023 199,456
Impairments (199,456 )
At 31 October 2024 -
NET BOOK VALUE
At 31 October 2024 -
At 31 October 2023 199,456

The directors have reviewed the investment and are of the opinion that there is a permanent diminution in value to nil.

BHH Developments Limited (Registered number: 03426185)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 499,490 287,122
Amounts owed by group undertakings 10,561 10,561
Other debtors 51,639 636,448
561,690 934,131

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 241,053 161,708
Taxation and social security 224,655 186,904
Other creditors 60,823 92,466
526,531 441,078

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 40,000 40,000
Between one and five years 45,200 85,200
85,200 125,200

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2024 and 31 October 2023:

2024 2023
£    £   
Mr D P Hunt
Balance outstanding at start of year - 1,899
Amounts repaid - (1,899 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -