BHAD AND SONS LIMITED - Filleted accounts

Registered number

12405251

BHAD AND SONS LIMITED

Unaudited Filleted Accounts

31 January 2025

BHAD AND SONS LIMITED
Registered number:		12405251
Balance Sheet
as at 31 January 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		17,500			20,000
Investments	4		1,943,632			1,943,632
			1,961,132			1,963,632

Current assets
Debtors	5	101,189			32,670
Cash at bank and in hand		6,752			27,926
		107,941			60,596

Creditors: amounts falling due within one year	6	(146,818)			(109,193)

Net current liabilities			(38,877)			(48,597)

Net assets			1,922,255			1,915,035

Capital and reserves
Called up share capital			1			1
Share premium			1,923,632			1,923,632
Profit and loss account			(1,378)			(8,598)

Shareholder's funds			1,922,255			1,915,035

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




T Bhad
Director
Approved by the board on 24 October 2025

BHAD AND SONS LIMITED
Notes to the Accounts
for the year ended 31 January 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover represent rent received .

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	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.

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.




2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	0		0


3	Intangible fixed assets			£
	Goodwill:

	Cost
	At 1 February 2024			25,000
	At 31 January 2025			25,000

	Amortisation
	At 1 February 2024			5,000
	Provided during the year			2,500
	At 31 January 2025			7,500

	Net book value
	At 31 January 2025			17,500
	At 31 January 2024			20,000

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Investments

Other
investments
£
	Cost
	At 1 February 2024			1,943,632

	At 31 January 2025			1,943,632


5	Debtors	2025		2024
£			£

	Other debtors	101,189		32,670


6	Creditors: amounts falling due within one year	2025		2024
£			£

	Taxation and social security costs	35,056		15,983
	Other creditors	111,762		93,210
		146,818		109,193


7	Other information

	BHAD AND SONS LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	212c Romford Road
	London
	E7 9HY