2024-01-012024-12-312024-12-31false07079727B.C. HAVARD LTD2025-07-0856101falseiso4217:GBPxbrli:pure070797272023-12-31070797272024-12-31070797272024-01-012024-12-31070797272022-12-31070797272023-12-31070797272023-01-012023-12-3107079727bus:SmallEntities2024-01-012024-12-3107079727bus:AuditExempt-NoAccountantsReport2024-01-012024-12-3107079727bus:FullAccounts2024-01-012024-12-3107079727bus:PrivateLimitedCompanyLtd2024-01-012024-12-3107079727core:WithinOneYear2024-12-3107079727core:AfterOneYear2024-12-3107079727core:WithinOneYear2023-12-3107079727core:AfterOneYear2023-12-3107079727core:ShareCapital2024-12-3107079727core:SharePremium2024-12-3107079727core:RevaluationReserve2024-12-3107079727core:OtherReservesSubtotal2024-12-3107079727core:RetainedEarningsAccumulatedLosses2024-12-3107079727core:ShareCapital2023-12-3107079727core:SharePremium2023-12-3107079727core:RevaluationReserve2023-12-3107079727core:OtherReservesSubtotal2023-12-3107079727core:RetainedEarningsAccumulatedLosses2023-12-3107079727core:LandBuildings2024-12-3107079727core:PlantMachinery2024-12-3107079727core:Vehicles2024-12-3107079727core:FurnitureFittings2024-12-3107079727core:OfficeEquipment2024-12-3107079727core:NetGoodwill2024-12-3107079727core:IntangibleAssetsOtherThanGoodwill2024-12-3107079727core:ListedExchangeTraded2024-12-3107079727core:UnlistedNon-exchangeTraded2024-12-3107079727core:LandBuildings2023-12-3107079727core:PlantMachinery2023-12-3107079727core:Vehicles2023-12-3107079727core:FurnitureFittings2023-12-3107079727core:OfficeEquipment2023-12-3107079727core:NetGoodwill2023-12-3107079727core:IntangibleAssetsOtherThanGoodwill2023-12-3107079727core:ListedExchangeTraded2023-12-3107079727core:UnlistedNon-exchangeTraded2023-12-3107079727core:LandBuildings2024-01-012024-12-3107079727core:PlantMachinery2024-01-012024-12-3107079727core:Vehicles2024-01-012024-12-3107079727core:FurnitureFittings2024-01-012024-12-3107079727core:OfficeEquipment2024-01-012024-12-3107079727core:NetGoodwill2024-01-012024-12-3107079727core:IntangibleAssetsOtherThanGoodwill2024-01-012024-12-3107079727core:ListedExchangeTraded2024-01-012024-12-3107079727core:UnlistedNon-exchangeTraded2024-01-012024-12-3107079727core:MoreThanFiveYears2024-01-012024-12-3107079727core:Non-currentFinancialInstruments2024-12-3107079727core:Non-currentFinancialInstruments2023-12-3107079727dpl:CostSales2024-01-012024-12-3107079727dpl:DistributionCosts2024-01-012024-12-3107079727core:LandBuildings2024-01-012024-12-3107079727core:PlantMachinery2024-01-012024-12-3107079727core:Vehicles2024-01-012024-12-3107079727core:FurnitureFittings2024-01-012024-12-3107079727core:OfficeEquipment2024-01-012024-12-3107079727dpl:AdministrativeExpenses2024-01-012024-12-3107079727core:NetGoodwill2024-01-012024-12-3107079727core:IntangibleAssetsOtherThanGoodwill2024-01-012024-12-3107079727dpl:GroupUndertakings2024-01-012024-12-3107079727dpl:ParticipatingInterests2024-01-012024-12-3107079727dpl:GroupUndertakingscore:ListedExchangeTraded2024-01-012024-12-3107079727core:ListedExchangeTraded2024-01-012024-12-3107079727dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2024-01-012024-12-3107079727core:UnlistedNon-exchangeTraded2024-01-012024-12-3107079727dpl:CostSales2023-01-012023-12-3107079727dpl:DistributionCosts2023-01-012023-12-3107079727core:LandBuildings2023-01-012023-12-3107079727core:PlantMachinery2023-01-012023-12-3107079727core:Vehicles2023-01-012023-12-3107079727core:FurnitureFittings2023-01-012023-12-3107079727core:OfficeEquipment2023-01-012023-12-3107079727dpl:AdministrativeExpenses2023-01-012023-12-3107079727core:NetGoodwill2023-01-012023-12-3107079727core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3107079727dpl:GroupUndertakings2023-01-012023-12-3107079727dpl:ParticipatingInterests2023-01-012023-12-3107079727dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3107079727core:ListedExchangeTraded2023-01-012023-12-3107079727dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3107079727core:UnlistedNon-exchangeTraded2023-01-012023-12-3107079727core:NetGoodwill2024-12-3107079727core:IntangibleAssetsOtherThanGoodwill2024-12-3107079727core:LandBuildings2024-12-3107079727core:PlantMachinery2024-12-3107079727core:Vehicles2024-12-3107079727core:FurnitureFittings2024-12-3107079727core:OfficeEquipment2024-12-3107079727core:AfterOneYear2024-12-3107079727core:WithinOneYear2024-12-3107079727core:ListedExchangeTraded2024-12-3107079727core:UnlistedNon-exchangeTraded2024-12-3107079727core:ShareCapital2024-12-3107079727core:SharePremium2024-12-3107079727core:RevaluationReserve2024-12-3107079727core:OtherReservesSubtotal2024-12-3107079727core:RetainedEarningsAccumulatedLosses2024-12-3107079727core:NetGoodwill2023-12-3107079727core:IntangibleAssetsOtherThanGoodwill2023-12-3107079727core:LandBuildings2023-12-3107079727core:PlantMachinery2023-12-3107079727core:Vehicles2023-12-3107079727core:FurnitureFittings2023-12-3107079727core:OfficeEquipment2023-12-3107079727core:AfterOneYear2023-12-3107079727core:WithinOneYear2023-12-3107079727core:ListedExchangeTraded2023-12-3107079727core:UnlistedNon-exchangeTraded2023-12-3107079727core:ShareCapital2023-12-3107079727core:SharePremium2023-12-3107079727core:RevaluationReserve2023-12-3107079727core:OtherReservesSubtotal2023-12-3107079727core:RetainedEarningsAccumulatedLosses2023-12-3107079727core:NetGoodwill2022-12-3107079727core:IntangibleAssetsOtherThanGoodwill2022-12-3107079727core:LandBuildings2022-12-3107079727core:PlantMachinery2022-12-3107079727core:Vehicles2022-12-3107079727core:FurnitureFittings2022-12-3107079727core:OfficeEquipment2022-12-3107079727core:AfterOneYear2022-12-3107079727core:WithinOneYear2022-12-3107079727core:ListedExchangeTraded2022-12-3107079727core:UnlistedNon-exchangeTraded2022-12-3107079727core:ShareCapital2022-12-3107079727core:SharePremium2022-12-3107079727core:RevaluationReserve2022-12-3107079727core:OtherReservesSubtotal2022-12-3107079727core:RetainedEarningsAccumulatedLosses2022-12-3107079727core:AfterOneYear2024-01-012024-12-3107079727core:WithinOneYear2024-01-012024-12-3107079727core:Non-currentFinancialInstrumentscore:CostValuation2024-01-012024-12-3107079727core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-01-012024-12-3107079727core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-01-012024-12-3107079727core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-01-012024-12-3107079727core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-01-012024-12-3107079727core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-01-012024-12-3107079727core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-01-012024-12-3107079727core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-01-012024-12-3107079727core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-01-012024-12-3107079727core:Non-currentFinancialInstrumentscore:CostValuation2024-12-3107079727core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-12-3107079727core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-12-3107079727core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-12-3107079727core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-12-3107079727core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-12-3107079727core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-12-3107079727core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-12-3107079727core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-12-3107079727core:Non-currentFinancialInstrumentscore:CostValuation2023-12-3107079727core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-12-3107079727core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-12-3107079727core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-12-3107079727core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-12-3107079727core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-12-3107079727core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-12-3107079727core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-12-3107079727core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-12-3107079727bus:Director12024-01-012024-12-3107079727bus:Director22024-01-012024-12-3107079727core:FurnitureFittingsToolsEquipment2023-12-3107079727core:FurnitureFittingsToolsEquipment2024-01-012024-12-3107079727core:FurnitureFittingsToolsEquipment2024-12-31

B.C. HAVARD LTD

Registered Number
07079727
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

B.C. HAVARD LTD
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors

Bruce Havard
Sandra Havard

Registered Address

Suite 7, Penn House
Broad Street
Hereford
HR4 9AP

Place of Business

Oakchurch Farm Shop

Brecon Road

Staunton on Wye

Hereford

HR4 7NH


Registered Number

07079727 (England and Wales)
B.C. HAVARD LTD
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets377,15091,116
77,15091,116
Current assets
Debtors112,49734,898
Cash at bank and on hand250,101255,154
362,598290,052
Creditors amounts falling due within one year4(130,296)(139,716)
Net current assets (liabilities)232,302150,336
Total assets less current liabilities309,452241,452
Creditors amounts falling due after one year5-(3,744)
Provisions for liabilities-(2,261)
Net assets309,452235,447
Capital and reserves
Called up share capital100100
Profit and loss account309,352235,347
Shareholders' funds309,452235,447
The financial statements were approved and authorised for issue by the Board of Directors on 8 July 2025, and are signed on its behalf by:
Bruce Havard
Director
Registered Company No. 07079727
B.C. HAVARD LTD
Notes to the Financial Statements
for the year ended 31 December 2024

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.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery20-
Fixtures and fittings10-
Vehicles25-
Office Equipment-3
2.Average number of employees

20242023
Average number of employees during the year1616
3.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 January 24117,67715,73489,9163,655226,982
Additions442--274716
At 31 December 24118,11915,73489,9163,929227,698
Depreciation and impairment
At 01 January 2470,21215,23147,9972,426135,866
Charge for year9,5301264,19283414,682
At 31 December 2479,74215,35752,1893,260150,548
Net book value
At 31 December 2438,37737737,72766977,150
At 31 December 2347,46550341,9191,22991,116
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables33,17638,066
Bank borrowings and overdrafts5,9097,372
Taxation and social security87,66787,512
Accrued liabilities and deferred income3,5446,766
Total130,296139,716
5.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts-3,744
Total-3,744