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REGISTERED NUMBER: 09117964 (England and Wales)















B & H Windows & Conservatories Ltd

Unaudited Financial Statements

for the year ended

31 July 2024






B & H Windows & Conservatories Ltd (Registered number: 09117964)

Contents of the Financial Statements
for the year ended 31 July 2024










Page

Balance Sheet 1

Notes to the Financial Statements 2 to 4


B & H Windows & Conservatories Ltd (Registered number: 09117964)

Balance Sheet
31 July 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 9,562 11,314

CURRENT ASSETS
Stocks 200 900
Debtors 5 545 367
Cash at bank 32,341 32,688
33,086 33,955
CREDITORS
Amounts falling due within one year 6 (14,951 ) (24,517 )
NET CURRENT ASSETS 18,135 9,438
TOTAL ASSETS LESS CURRENT LIABILITIES 27,697 20,752

CREDITORS
Amounts falling due after more than one year 7 - (2,660 )

PROVISIONS FOR LIABILITIES (1,817 ) (2,150 )
NET ASSETS 25,880 15,942

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 25,878 15,940
SHAREHOLDERS' FUNDS 25,880 15,942

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 8 July 2025 and were signed by:





D Hunt - Director


B & H Windows & Conservatories Ltd (Registered number: 09117964)

Notes to the Financial Statements
for the year ended 31 July 2024


1. STATUTORY INFORMATION

B & H Windows & Conservatories Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 09117964

Registered office: 52 Waterloo Road
Hainford
Norwich
NR10 3AX

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 each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 33% on cost
Motor vehicles - 15% on reducing balance
Office equipment - 15% on reducing balance

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.

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

B & H Windows & Conservatories Ltd (Registered number: 09117964)

Notes to the Financial Statements - continued
for the year ended 31 July 2024


4. TANGIBLE FIXED ASSETS
Plant and Motor Office
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 August 2023
and 31 July 2024 2,606 21,000 1,102 24,708
DEPRECIATION
At 1 August 2023 1,057 11,402 935 13,394
Charge for year 233 1,477 42 1,752
At 31 July 2024 1,290 12,879 977 15,146
NET BOOK VALUE
At 31 July 2024 1,316 8,121 125 9,562
At 31 July 2023 1,549 9,598 167 11,314

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 August 2023
and 31 July 2024 21,000
DEPRECIATION
At 1 August 2023 11,402
Charge for year 1,477
At 31 July 2024 12,879
NET BOOK VALUE
At 31 July 2024 8,121
At 31 July 2023 9,598

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 140 -
Other debtors 405 367
545 367

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 2,283 3,750
Trade creditors 3,889 1,237
Taxation and social security 6,865 7,138
Other creditors 1,914 12,392
14,951 24,517

B & H Windows & Conservatories Ltd (Registered number: 09117964)

Notes to the Financial Statements - continued
for the year ended 31 July 2024


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Hire purchase contracts - 2,660

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 2,283 6,410

The hire purchase contracts are secured on the asset concerned.

9. RELATED PARTY DISCLOSURES

Included in creditors is £422 (2023: £10,896) payable to the director. There is no fixed repayment term and the loan is interest free.