Registration number: 06482254

B C H Civils Ltd

Contents

Company Information	1
Statement of Financial Position	2 to 3
Notes to the Unaudited Financial Statements	4 to 10

B C H Civils Ltd

Company Information

Director

Brendan Clerkin

Registered office

6 Westlands Whitefield Manchester M45 7HH

Accountants

AIMS Accountants For Business Chartered Certified AccountantsHarewood House 2-6 Rochdale Road Middleton Manchester M24 6DP

B C H Civils Ltd

(Registration number: 06482254)
Statement of Financial Position as at 31 January 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	690,713	608,150
Current assets
Debtors	5	429,095	530,322
Cash at bank and in hand		1,048,747	1,048,216
		1,477,842	1,578,538
Creditors: Amounts falling due within one year	6	(569,556)	(674,070)
Net current assets		908,286	904,468
Total assets less current liabilities		1,598,999	1,512,618
Creditors: Amounts falling due after more than one year	6	(128,524)	(241,761)
Net assets		1,470,475	1,270,857
Capital and reserves
Called up share capital	7	100	100
Retained earnings		1,470,375	1,270,757
Shareholders' funds		1,470,475	1,270,857

B C H Civils Ltd

(Registration number: 06482254)
Statement of Financial Position as at 31 January 2025

For the financial year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the director on 22 October 2025
 

......................................... Brendan Clerkin Director

B C H Civils Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
6 Westlands
Whitefield
Manchester
M45 7HH

The principal place of business is:
Smedley Old Dye Works
Smedley Lane
Crumpsall
Manchester
M8 0LU

These financial statements were authorised for issue by the director on 22 October 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

B C H Civils Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Vehicles	25% Reducing Balance
Equipment	15% Reducing Balance
Fixtures & Fittings	15% Reducing Balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

B C H Civils Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the statement of financial position as a finance lease obligation.

Lease payments are apportioned between finance costs in the income statement and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

B C H Civils Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 February 2024	232,342	916,154	1,148,496
Additions	21,339	270,314	291,653
At 31 January 2025	253,681	1,186,468	1,440,149
Depreciation
At 1 February 2024	95,062	445,284	540,346
Charge for the year	23,794	185,296	209,090
At 31 January 2025	118,856	630,580	749,436
Carrying amount
At 31 January 2025	134,825	555,888	690,713
At 31 January 2024	137,280	470,870	608,150

5

Debtors

Current	2025 £	2024 £
Trade debtors	429,095	530,322
	429,095	530,322

B C H Civils Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	116,445	135,314
Taxation and social security		203,723	300,531
Other creditors		249,388	238,225
		569,556	674,070

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	128,524	241,761

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100

8	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	3,334	13,333
Hire purchase contracts	125,190	228,428
	128,524	241,761

B C H Civils Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	10,000	10,000
Bank overdrafts	4,088	8,826
Hire purchase contracts	102,357	116,488
	116,445	135,314

9

Dividends

		2025		2024
		£		£
Interim dividend of £490.00 (2024 - £500.00) per ordinary share		49,000		50,000

10	Related party transactions

Transactions with the director

2025	At 1 February 2024 £	Advances to director £	At 31 January 2025 £
Brendan Clerkin
Directors loan account	(602)	430	(172)

2024	At 1 February 2023 £	Advances to director £	At 31 January 2024 £
Brendan Clerkin
Directors loan account	(908)	306	(602)

B C H Civils Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

Director's remuneration

The director's remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	12,174	12,242