B & CH Investments Limited - Filleted accounts

Registered number

10043909

B & CH Investments Limited

Filleted Accounts

31 March 2025

B & CH Investments Limited
Registered number:		10043909
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		12,932,497			12,939,296

Current assets
Debtors	4	247,501			172,500
Cash at bank and in hand		105,012			244,480
		352,513			416,980

Creditors: amounts falling due within one year	5	(191,615)			45,313

Net current assets			160,898			462,293

Total assets less current liabilities			13,093,395			13,401,589

Creditors: amounts falling due after more than one year	6		(4,867,826)			(6,030,414)

Provisions for liabilities			(224,987)			-


Net assets			8,000,582			7,371,175

Capital and reserves
Called up share capital			102			102
Share premium			7,650,352			7,650,352
Revaluation reserve	7		182,144			(502,860)
Profit and loss account			167,984			223,581

Shareholders' funds			8,000,582			7,371,175

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.




Mr. Benjamin Hughes
Director
Approved by the board on 22 December 2025

B & CH Investments 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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	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:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	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.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	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			2		2


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 April 2024	12,932,497		109,432		13,041,929
	At 31 March 2025	12,932,497		109,432		13,041,929

	Depreciation
	At 1 April 2024	-		102,633		102,633
	Charge for the year	-		6,799		6,799
	At 31 March 2025	-		109,432		109,432

	Net book value
	At 31 March 2025	12,932,497		-		12,932,497
	At 31 March 2024	12,932,497		6,799		12,939,296


4	Debtors			2025		2024
£					£

	Kelliot Ltd			172,500		172,500
	Hughes-Nartey Co. Loan			35,001		-
	Nartey G. - Loan			40,000		-
				247,501		172,500


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

	Nest Pension Scheme			-		422
	Wages Control			-		(189)
	Taxation and social security costs			1,408		1,579
	Directors Account_Hughes B			187,237		(49,986)
	Other creditors			2,970		2,861
				191,615		(45,313)


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

	Bank loans			4,867,826		6,030,414


7	Revaluation reserve			2025		2024
£					£

	At 1 April 2024			(502,860)		-
	Gain/(loss) on revaluation of land and buildings			909,991		(502,860)
	Deferred taxation arising on the revaluation of land and buildings			(224,987)		-

	At 31 March 2025			182,144		(502,860)


8	Other information

	B & CH Investments Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Pentex House
	South Hill Avenue, Northholt Road
	South Harrow
	Middlesex
	HA2 0DU