REGISTERED NUMBER: 06307642 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

BHP Home Limited

Trading as

Blacketts

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J A Pratt

REGISTERED OFFICE:

Westgate House

Faverdale

DARLINGTON

Co Durham

DL3 0PZ

REGISTERED NUMBER:

06307642 (England and Wales)

ACCOUNTANTS:

Clive Owen LLP

Chartered Accountants

140 Coniscliffe Road

DARLINGTON

Co Durham

DL3 7RT

CURRENT ASSETS

Debtors

5

183

62,741

Cash at bank

347

376

530

63,117

CREDITORS

Amounts falling due within one year

6

(1,880

)

(30,264

)

NET CURRENT (LIABILITIES)/ASSETS

(1,350

)

32,853

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,350

)

32,853

CREDITORS

Amounts falling due after more than one year

7

-

(53,279

)

NET LIABILITIES

(1,350

)

(20,426

)

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

(1,450

)

(20,526

)

SHAREHOLDERS' FUNDS

(1,350

)

(20,426

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 September 2025 and were signed by:

J A Pratt - Director

1.	STATUTORY INFORMATION

BHP Home 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.

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.

There were no material departures from that standard.

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

Going concern

The financial statements have not been prepared on a going concern basis following the decision by the directors to cease trading. The company ceased operations on 31st March 2025, and steps have been taken to wind down its affairs in an orderly manner. As a result, assets have been stated at their recoverable amounts and liabilities at the amounts expected to be settled.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' not to disclose transactions conducted at a market rate.

Turnover

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

Income recognition

Income is recognised when the conditions contained within a contract for services have been met.

Tangible fixed assets

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

Fixtures and fittings

-

20% - 33% on cost

Computer equipment

-

33% on cost

Tangible fixed assets are held at cost less accumulated depreciation.

Financial instruments

Basic financial instruments are recognised at amortised cost with changes recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

7,139

14,598

21,737

DEPRECIATION

At 1 April 2024

and 31 March 2025

7,139

14,598

21,737

NET BOOK VALUE

At 31 March 2025

-

-

-

At 31 March 2024

-

-

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

183

-

Prepayments and accrued income

-

62,741

183

62,741

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

50

1,881

Taxation and social security

-

26,883

Accruals and deferred income

1,830

1,500

1,880

30,264

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

-

53,279

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

70

Ordinary A

£1

70

70

30

Ordinary B

£1

30

30

100

100

A and B shares rank pari passu in all respects.

9.	PARENT COMPANY

The company is a subsidiary of Blackett Hart & Pratt LLP, which owns 95% of the share capital.