BNH (North East) Limited - Filleted accounts

Registered number

11222216

BNH (North East) Limited

Filleted Accounts

31 March 2025

BNH (North East) Limited
Registered number:		11222216
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		47,030			55,897
Tangible assets	4		32,040			29,728
			79,070			85,625

Current assets
Stocks		3,170			2,995
Debtors	5	157,732			188,233
Cash at bank and in hand		365,846			198,725
		526,748			389,953

Creditors: amounts falling due within one year	6	(298,466)			(221,682)

Net current assets			228,282			168,271

Total assets less current liabilities			307,352			253,896

Creditors: amounts falling due after more than one year	7		(1,667)			(11,667)

Provisions for liabilities			(8,010)			(7,432)


Net assets			297,675			234,797

Capital and reserves
Called up share capital			100			100
Profit and loss account			297,575			234,697

Shareholders' funds			297,675			234,797

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.


C Blewitt
Director
Approved by the board on 29 October 2025

BNH (North East) Limited
Notes to the Accounts
for the year ended 31 March 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 includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised upon the completion of the contract.

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

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			25% reducing balance

	Stocks
	Stocks are measured at cost. Cost is determined using the first in first out method. Stock is recognised as an expense in the period in which the stock is used in the performing of the services provided by the company.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), 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.
1	Accounting policies (continued)
	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.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					133		123


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 April 2024							88,665
	At 31 March 2025							88,665

	Amortisation
	At 1 April 2024							32,768
	Provided during the year							8,867
	At 31 March 2025							41,635

	Net book value
	At 31 March 2025							47,030
	At 31 March 2024							55,897

	Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years.


4	Tangible fixed assets
				Plant and machinery etc		Motor vehicles		Total
£					£		£
	Cost
	At 1 April 2024			8,855		57,492		66,347
	Additions			4,177		13,700		17,877
	Disposals			-		(9,379)		(9,379)
	At 31 March 2025			13,032		61,813		74,845

	Depreciation
	At 1 April 2024			5,337		31,282		36,619
	Charge for the year			2,247		9,755		12,002
	On disposals			-		(5,816)		(5,816)
	At 31 March 2025			7,584		35,221		42,805

	Net book value
	At 31 March 2025			5,448		26,592		32,040
	At 31 March 2024			3,518		26,210		29,728


5	Debtors					2025		2024
£							£

	Trade debtors					152,745		183,583
	Other debtors					4,987		4,650
						157,732		188,233


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

	Bank loans and overdrafts					10,000		10,000
	Trade creditors					18,313		23,905
	Taxation and social security costs					178,793		169,569
	Other creditors					91,360		18,208
						298,466		221,682


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					1,667		11,667


8	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Mr C Blewitt
	2023/24	75,000		-		(75,000)		-

		75,000		-		(75,000)		-


9	Other information

	BNH (North East) Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Derwentside Business Centre Office D
	Consett Business Park
	Consett
	Co Durham
	DH8 6BP