REGISTERED NUMBER: 09558301 (England and Wales)

Unaudited Financial Statements

for the Period 1 April 2024 to 30 March 2025

for

BH Tchelet Limited

Previously known as

Tchelet Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

I M Hirsch

REGISTERED OFFICE:

13a Duke Street

Southport

Merseyside

PR8 1LS

REGISTERED NUMBER:

09558301 (England and Wales)

ACCOUNTANTS:

Bennett Brooks & Co Ltd

13a Duke Street

Southport

Merseyside

PR8 1LS

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

7,291

20,454

Investments

6

51,916

-

59,207

20,454

CURRENT ASSETS

Debtors

7

1,880,364

1,782,567

Cash at bank

1,331,681

1,084,692

3,212,045

2,867,259

CREDITORS

Amounts falling due within one year

8

(205,877

)

(210,250

)

NET CURRENT ASSETS

3,006,168

2,657,009

TOTAL ASSETS LESS CURRENT LIABILITIES

3,065,375

2,677,463

CAPITAL AND RESERVES

Called up share capital

9

112

112

Retained earnings

3,065,263

2,677,351

SHAREHOLDERS' FUNDS

3,065,375

2,677,463

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 24 December 2025 and were signed by:

I M Hirsch - Director

1.	STATUTORY INFORMATION

BH Tchelet 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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of six years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

20% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the period 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.

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 period was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 30 March 2025

30,000

AMORTISATION

At 1 April 2024

and 30 March 2025

30,000

NET BOOK VALUE

At 30 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

5,813

7,664

17,347

8,614

39,438

Additions

-

-

-

1,439

1,439

Disposals

-

-

(17,347

)

-

(17,347

)

At 30 March 2025

5,813

7,664

-

10,053

23,530

DEPRECIATION

At 1 April 2024

4,919

3,614

4,337

6,114

18,984

Charge for period

179

608

-

805

1,592

Eliminated on disposal

-

-

(4,337

)

-

(4,337

)

At 30 March 2025

5,098

4,222

-

6,919

16,239

NET BOOK VALUE

At 30 March 2025

715

3,442

-

3,134

7,291

At 31 March 2024

894

4,050

13,010

2,500

20,454

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

Additions

51,916

At 30 March 2025

51,916

NET BOOK VALUE

At 30 March 2025

51,916

7.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Other debtors

205,476

328,079

2025

2024

£

£

Amounts falling due after more than one year:

Other debtors

1,674,888

1,454,488

Aggregate amounts

1,880,364

1,782,567

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

184,730

199,894

Other creditors

21,147

10,356

205,877

210,250

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

102

Ordinary

£1

102

102

10

Ordinary A

£1

10

10

112

112

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 30 March 2025 and the year ended 31 March 2024:

2025

2024

£

£

I M Hirsch

Balance outstanding at start of period

144,186

-

Amounts advanced

765,071

144,186

Amounts repaid

(887,674

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

21,583

144,186

The above amount was repaid within 9 months of the year-end and interest has been charged on overdrawn balances in the year at HMRC approved rates.