REGISTERED NUMBER: 14628108 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

BEC HILL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R D Hill

REGISTERED OFFICE:

45 Gresham Street

London

EC2V 7BG

REGISTERED NUMBER:

14628108 (England and Wales)

ACCOUNTANTS:

Martin and Company

25 St Thomas Street

Winchester

Hampshire

SO23 9HJ

FIXED ASSETS

Tangible assets

4

461,737

388,142

CURRENT ASSETS

Debtors

5

13,655

80,000

Cash at bank

82,629

62,707

96,284

142,707

CREDITORS

Amounts falling due within one year

6

375,990

459,791

NET CURRENT LIABILITIES

(279,706

)

(317,084

)

TOTAL ASSETS LESS CURRENT LIABILITIES

182,031

71,058

CREDITORS

Amounts falling due after more than one year

7

(71,734

)

-

PROVISIONS FOR LIABILITIES

(16,630

)

-

NET ASSETS

93,667

71,058

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

93,567

70,958

93,667

71,058

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 11th November 2025 and were signed by:

R D Hill - Director

1.	STATUTORY INFORMATION

Bec Hill 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.

Turnover

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

Turnover represents amounts receivable from contracting services provided during the period. Income is recognised on an accruals basis.

Tangible fixed assets

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

Plant and machinery

-

10% on reducing balance

Tractors

-

12.5% on reducing balance

Taxation

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

Tractors

Totals

£

£

£

COST

At 1st April 2024

123,075

317,000

440,075

Additions

13,644

153,308

166,952

Disposals

(1,500

)

(32,000

)

(33,500

)

At 31st March 2025

135,219

438,308

573,527

DEPRECIATION

At 1st April 2024

12,308

39,625

51,933

Charge for year

13,672

50,335

64,007

Eliminated on disposal

(150

)

(4,000

)

(4,150

)

At 31st March 2025

25,830

85,960

111,790

NET BOOK VALUE

At 31st March 2025

109,389

352,348

461,737

At 31st March 2024

110,767

277,375

388,142

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by associates

-

30,000

VAT

13,655

-

Prepayments and accrued income

-

50,000

13,655

80,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

37,360

-

Tax

-

13,197

VAT

-

2,964

Directors' current accounts

333,695

438,695

Accruals and deferred income

4,935

4,935

375,990

459,791

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

71,734

-