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REGISTERED NUMBER: 06321121 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

BHCC LTD

BHCC LTD (REGISTERED NUMBER: 06321121)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BHCC LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: J Roff
S Bassett
S K Z Knowles





REGISTERED OFFICE: 15 West Street
Brighton
East Sussex
BN1 2RL





REGISTERED NUMBER: 06321121 (England and Wales)





ACCOUNTANTS: Galloways Accounting Limited
15 West Street
Brighton
East Sussex
BN1 2RL

BHCC LTD (REGISTERED NUMBER: 06321121)

BALANCE SHEET
31 DECEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 5,847 4,239
5,847 4,239

CURRENT ASSETS
Debtors 6 10,063 9,242
Cash at bank 71,074 81,116
81,137 90,358
CREDITORS
Amounts falling due within one year 7 50,577 55,868
NET CURRENT ASSETS 30,560 34,490
TOTAL ASSETS LESS CURRENT LIABILITIES 36,407 38,729

PROVISIONS FOR LIABILITIES 8 1,100 800
NET ASSETS 35,307 37,929

RESERVES
Income and expenditure account 35,307 37,929
35,307 37,929

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 surplus or deficit 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 Board of Directors and authorised for issue on 10 July 2025 and were signed on its behalf by:





J Roff - Director


BHCC LTD (REGISTERED NUMBER: 06321121)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024


1. STATUTORY INFORMATION

BHCC Ltd is a private company, limited by guarantee, registered in England and Wales. The company's registered number, registered office address and primary place of business 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.

Turnover represents income from membership subscriptions, standalone event invitations, and grant funding. Subscription income is recognised evenly over the term of the subscription. Event income is recognised when the event takes place. Grant income is included in the profit and loss in the period to which the funding relates.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at costs less any accumulated amortisation and any accumulated impairment losses.

Website costs are being amortised evenly over their estimated useful life of three years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Equipment - 33% on cost

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Financial instruments
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

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.

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 the profit or loss in the period to which they relate.

3. EMPLOYEES

The average number of employees during the year was 7 (2023 - 8 ) .

BHCC LTD (REGISTERED NUMBER: 06321121)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


4. INTANGIBLE FIXED ASSETS
Website
£   
COST
At 1 January 2024
and 31 December 2024 16,671
AMORTISATION
At 1 January 2024
and 31 December 2024 16,671
NET BOOK VALUE
At 31 December 2024 -
At 31 December 2023 -

5. TANGIBLE FIXED ASSETS
Equipment
£   
COST
At 1 January 2024 15,245
Additions 4,572
Disposals (6,284 )
At 31 December 2024 13,533
DEPRECIATION
At 1 January 2024 11,006
Charge for year 2,964
Eliminated on disposal (6,284 )
At 31 December 2024 7,686
NET BOOK VALUE
At 31 December 2024 5,847
At 31 December 2023 4,239

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 8,489 8,219
Other debtors 504 -
Prepayments and accrued income 1,070 1,023
10,063 9,242

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 1,463 2,434
Social security and other taxes 5,102 5,546
VAT 16,387 14,502
Other creditors 3,297 3,180
Accruals and deferred income 24,328 30,206
50,577 55,868

8. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 1,100 800

BHCC LTD (REGISTERED NUMBER: 06321121)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 January 2024 800
Provided during year 300
Accelerated capital allowances
Balance at 31 December 2024 1,100

9. SHARE CAPITAL

The company is limited by guarantee and does not have share capital.

In the event of the company being wound up, each member has undertaken to contribute such amounts as may be required, not exceeding £1.