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B & H MOTORS LIMITED

Registered Number
04373140
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2025

B & H MOTORS LIMITED
Company Information
for the year from 1 May 2024 to 30 April 2025

Directors

CASSON, Claire
MOORE, Geoffrey Martin

Registered Address

B & H Motors Limited Dobies Business Park
Lillyhall West
Workington
CA14 4HX

Registered Number

04373140 (England and Wales)
B & H MOTORS LIMITED
Statement of Financial Position
30 April 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets3832,431791,401
832,431791,401
Current assets
Stocks41,695,5401,404,043
Debtors350,760401,829
Cash at bank and on hand1,596,1431,930,544
3,642,4433,736,416
Creditors amounts falling due within one year5(734,312)(990,080)
Net current assets (liabilities)2,908,1312,746,336
Total assets less current liabilities3,740,5623,537,737
Creditors amounts falling due after one year6(106,182)(46,500)
Provisions for liabilities9(45,429)(55,728)
Net assets3,588,9513,435,509
Capital and reserves
Called up share capital10,00010,000
Profit and loss account3,578,9513,425,509
Shareholders' funds3,588,9513,435,509
The financial statements were approved and authorised for issue by the Board of Directors on 7 July 2025, and are signed on its behalf by:
MOORE, Geoffrey Martin
Director
Registered Company No. 04373140
B & H MOTORS LIMITED
Notes to the Financial Statements
for the year ended 30 April 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis 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.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Interest income
Interest income is recognised using the effective interest rate method.
Operating leases
Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the Income Statement on a straight-line basis over the period of the lease. Where the company is a lessor, rental income from operating leases is credited to the Income Statement on a straight-line basis over the lease term.
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 obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in other creditors in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
Current taxation
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
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. 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 disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Land and buildings1
Fixtures and fittings10
Vehicles20
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Income Statement. Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20252024
Average number of employees during the year1818
3.Tangible fixed assets

Land & buildings

Vehicles

Fixtures & fittings

Total

££££
Cost or valuation
At 01 May 24653,55454,075290,214997,843
Additions-162,4925,873168,365
Disposals-(116,663)-(116,663)
At 30 April 25653,55499,904296,0871,049,545
Depreciation and impairment
At 01 May 2450,45130,898125,093206,442
Charge for year6,40119,30424,44950,154
On disposals-(39,482)-(39,482)
At 30 April 2556,85210,720149,542217,114
Net book value
At 30 April 25596,70289,184146,545832,431
At 30 April 24603,10323,177165,121791,401
4.Stocks

2025

2024

££
Raw materials and consumables1,686,9661,389,335
Work in progress8,57414,708
Total1,695,5401,404,043
5.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables354,428666,253
Bank borrowings and overdrafts15,50014,513
Taxation and social security331,651275,059
Other creditors7,5079,254
Accrued liabilities and deferred income25,22625,001
Total734,312990,080
6.Creditors: amounts due after one year

2025

2024

££
Bank borrowings and overdrafts106,18246,500
Total106,18246,500
7.Creditors: amounts due after 5 years
Bank loans repayable by instalments due after more than five years amount to £42,182 (2024 - £75,938).
8.Secured creditors
The bank loan is secured by a fixed and floating charge over the property and assets of the company.
9.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)45,42955,728
Total45,42955,728
10.Operating lease commitments
At 30 April 2025 the company had future minimum lease payments under non-cancellable operating leases of £27,450 (2024 - £24,783).