REGISTERED NUMBER: 12280762 (England and Wales)

Financial Statements

for the Period

1 April 2024 to 5 April 2025

for

BHA 1 Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

Mr F Sidoli

Mrs L C Sidoli

Mr M K Rodwell

REGISTERED OFFICE:

c/o Parker Cavendish, Suite 301

Stanmore Business and Innovation Centre

Howard Road

Stanmore

Middlesex

HA7 1FW

REGISTERED NUMBER:

12280762 (England and Wales)

ACCOUNTANTS:

Parker Cavendish

Chartered Accountants

Suite 301, Stanmore Business

and Innovation Centre

Howard Road

Stanmore

Middlesex

HA7 1FW

FIXED ASSETS

Investments

4

633,404

582,141

CURRENT ASSETS

Cash at bank

6,483

4,745

CREDITORS

Amounts falling due within one year

5

(697,656

)

(634,003

)

NET CURRENT LIABILITIES

(691,173

)

(629,258

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(57,769

)

(47,117

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(57,869

)

(47,217

)

SHAREHOLDERS' FUNDS

(57,769

)

(47,117

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 5 April 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 5 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 17 December 2025 and were signed on its behalf by:

Mr M K Rodwell - Director

1.	STATUTORY INFORMATION

BHA 1 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Related party exemption

The company has taken advantage of exemption in Financial Reporting Standard 102 not to disclose related party transactions with wholly owned entities within the group.

Taxation

Taxation for the period 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 statement of financial position date.

Foreign currencies

Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Monetary assets and liabilities in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Non-monetary assets and liabilities are stated at the rate of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating result.

Fixed asset investments

Unlisted investments which are not actively traded are recognised at cost less provision for diminution in value.

Going concern

At 05 April 2025, the company had a net liability position. The company benefits from the support of its parent undertaking and therefore the financial statements have been prepared on going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2024 - NIL).

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2024

582,141

Additions

71,158

Disposals

(19,895

)

At 5 April 2025

633,404

NET BOOK VALUE

At 5 April 2025

633,404

At 31 March 2024

582,141

The above is an investment in a Limited Partnership established under the laws of Guernsey. The maximum commitment to the partnership is $1,500,000.

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

1,073

Amounts owed to group undertakings

686,681

621,681

Accruals and deferred income

10,975

11,249

697,656

634,003