IRIS Accounts Production v25.4.0.155 07200968 director 1.4.24 31.3.25 31.3.25 false true false false true true true true true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 07200968 2024-03-31 07200968 2025-03-31 07200968 2024-04-01 2025-03-31 07200968 2023-03-31 07200968 2023-04-01 2024-03-31 07200968 2024-03-31 07200968 ns15:EnglandWales 2024-04-01 2025-03-31 07200968 ns14:PoundSterling 2024-04-01 2025-03-31 07200968 ns10:Director1 2024-04-01 2025-03-31 07200968 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07200968 ns10:SmallEntities 2024-04-01 2025-03-31 07200968 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07200968 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 07200968 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 07200968 ns10:FullAccounts 2024-04-01 2025-03-31 07200968 ns10:RegisteredOffice 2024-04-01 2025-03-31 07200968 ns5:CurrentFinancialInstruments 2025-03-31 07200968 ns5:CurrentFinancialInstruments 2024-03-31 07200968 ns5:Non-currentFinancialInstruments 2025-03-31 07200968 ns5:Non-currentFinancialInstruments 2024-03-31 07200968 ns5:ShareCapital 2025-03-31 07200968 ns5:ShareCapital 2024-03-31 07200968 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 07200968 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 07200968 ns5:PlantMachinery 2024-04-01 2025-03-31 07200968 ns5:MotorVehicles 2024-04-01 2025-03-31 07200968 ns5:ComputerEquipment 2024-04-01 2025-03-31 07200968 ns5:PlantMachinery 2024-03-31 07200968 ns5:MotorVehicles 2024-03-31 07200968 ns5:ComputerEquipment 2024-03-31 07200968 ns5:PlantMachinery 2025-03-31 07200968 ns5:MotorVehicles 2025-03-31 07200968 ns5:ComputerEquipment 2025-03-31 07200968 ns5:PlantMachinery 2024-03-31 07200968 ns5:MotorVehicles 2024-03-31 07200968 ns5:ComputerEquipment 2024-03-31 07200968 ns5:PlantMachinery ns5:LeasedAssetsHeldAsLessee 2024-03-31 07200968 ns5:MotorVehicles ns5:LeasedAssetsHeldAsLessee 2024-03-31 07200968 ns5:LeasedAssetsHeldAsLessee 2024-03-31 07200968 ns5:PlantMachinery ns5:LeasedAssetsHeldAsLessee 2025-03-31 07200968 ns5:MotorVehicles ns5:LeasedAssetsHeldAsLessee 2025-03-31 07200968 ns5:LeasedAssetsHeldAsLessee 2025-03-31 07200968 ns5:PlantMachinery ns5:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 07200968 ns5:MotorVehicles ns5:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 07200968 ns5:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 07200968 ns5:PlantMachinery ns5:LeasedAssetsHeldAsLessee 2024-03-31 07200968 ns5:MotorVehicles ns5:LeasedAssetsHeldAsLessee 2024-03-31 07200968 ns5:LeasedAssetsHeldAsLessee 2024-03-31 07200968 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 07200968 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 07200968 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2025-03-31 07200968 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2024-03-31 07200968 ns5:BetweenOneFiveYears ns5:HirePurchaseContracts 2025-03-31 07200968 ns5:BetweenOneFiveYears ns5:HirePurchaseContracts 2024-03-31 07200968 ns5:HirePurchaseContracts 2025-03-31 07200968 ns5:HirePurchaseContracts 2024-03-31

REGISTERED NUMBER: 07200968 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Bristol Highway Infrastructures Limited

Bristol Highway Infrastructures Limited (Registered number: 07200968)

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Bristol Highway Infrastructures Limited

Company Information

for the Year Ended 31 March 2025

| DIRECTOR: | P Riordan

| REGISTERED OFFICE: | Suite 1

| Liberty House

| South Liberty Lane

| Bristol

| BS3 2ST

| REGISTERED NUMBER: | 07200968 (England and Wales)

| ACCOUNTANTS: | Stanley Joseph Limited

| Chartered Accountants

| Suite 1

| Liberty House

| South Liberty Lane

| Bristol

| BS3 2ST

Bristol Highway Infrastructures Limited (Registered number: 07200968)

Balance Sheet

31 March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Property, plant and equipment | 4 | 225,221 |  | 264,882 |  |

CURRENT ASSETS

Inventories | 254,218 |  | 267,442 |  |

Debtors | 5 | 63,897 |  | 37,519 |  |

Cash at bank and in hand | 150 |  | 137,700 |  |

318,265 |  | 442,661 |  |

CREDITORS

Amounts falling due within one year | 6 | 125,227 |  | 276,652 |  |

NET CURRENT ASSETS | 193,038 |  | 166,009 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 418,259 |  | 430,891 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (14,618 | ) | (29,647 | ) |

PROVISIONS FOR LIABILITIES | (56,305 | ) | (65,959 | ) |

NET ASSETS | 347,336 |  | 335,285 |  |

Bristol Highway Infrastructures Limited (Registered number: 07200968)

Balance Sheet - continued

31 March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 347,236 |  | 335,185 |  |

SHAREHOLDERS' FUNDS | 347,336 |  | 335,285 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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 5 January 2026 and were signed by:

P Riordan - Director

Bristol Highway Infrastructures Limited (Registered number: 07200968)

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Bristol Highway Infrastructures 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 represents the amounts receivable, excluding VAT and trade discounts, by the company for goods and services provided during the year. All transactions arose in the United Kingdom.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery | - | 15% on reducing balance

| Motor vehicles | - | 15% on reducing balance

| Computer equipment | - | 25% on reducing balance

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing inventories to their present location and condition.

| 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.

Bristol Highway Infrastructures Limited (Registered number: 07200968)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3. | EMPLOYEES AND DIRECTORS

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

Bristol Highway Infrastructures Limited (Registered number: 07200968)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

4. | PROPERTY, PLANT AND EQUIPMENT

| Plant and |  | Motor |  | Computer |

| machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 April 2024 | 334,710 |  | 101,932 |  | 3,628 |  | 440,270 |  |

| Disposals | - |  | (9,344 | ) | (999 | ) | (10,343 | ) |

| At 31 March 2025 | 334,710 |  | 92,588 |  | 2,629 |  | 429,927 |  |

| DEPRECIATION

| At 1 April 2024 | 139,327 |  | 34,643 |  | 1,418 |  | 175,388 |  |

| Charge for year | 27,954 |  | 9,482 |  | 465 |  | 37,901 |  |

| Eliminated on disposal | - |  | (7,859 | ) | (724 | ) | (8,583 | ) |

| At 31 March 2025 | 167,281 |  | 36,266 |  | 1,159 |  | 204,706 |  |

| NET BOOK VALUE

| At 31 March 2025 | 167,429 |  | 56,322 |  | 1,470 |  | 225,221 |  |

| At 31 March 2024 | 195,383 |  | 67,289 |  | 2,210 |  | 264,882 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and |  | Motor |

| machinery |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024 | 184,828 |  | 27,093 |  | 211,921 |  |

| Transfer to ownership | (135,250 | ) | - |  | (135,250 | ) |

| At 31 March 2025 | 49,578 |  | 27,093 |  | 76,671 |  |

| DEPRECIATION

| At 1 April 2024 | 73,199 |  | 7,518 |  | 80,717 |  |

| Charge for year | 13,792 |  | 2,801 |  | 16,593 |  |

| Transfer to ownership | (63,603 | ) | - |  | (63,603 | ) |

| At 31 March 2025 | 23,388 |  | 10,319 |  | 33,707 |  |

| NET BOOK VALUE

| At 31 March 2025 | 26,190 |  | 16,774 |  | 42,964 |  |

| At 31 March 2024 | 111,629 |  | 19,575 |  | 131,204 |  |

Bristol Highway Infrastructures Limited (Registered number: 07200968)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade debtors | - |  | 20,910 |  |

| Other debtors | - |  | 16,609 |  |

| VAT | 63,897 |  | - |  |

63,897 |  | 37,519 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans and overdrafts | 11,312 |  | - |  |

| Hire purchase contracts (see note 8) | 15,030 |  | 44,042 |  |

| Trade creditors | 22,554 |  | 52,789 |  |

| Tax | 22,585 |  | 35,641 |  |

| Social security and other taxes | 17,753 |  | 33,581 |  |

| VAT | - |  | 26,792 |  |

| Sundry Creditor | 13,800 |  | 49,800 |  |

| Directors' current accounts | 573 |  | 11,124 |  |

| Accrued expenses | 21,620 |  | 22,883 |  |

125,227 |  | 276,652 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Hire purchase contracts (see note 8) | 14,618 |  | 29,647 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments under hire purchase fall due as follows:

| 31.3.25 |  | 31.3.24 |

£ | £ |

| Net obligations repayable:

| Within one year | 15,030 |  | 44,042 |  |

| Between one and five years | 14,618 |  | 29,647 |  |

29,648 |  | 73,689 |  |

Bristol Highway Infrastructures Limited (Registered number: 07200968)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

9. | RELATED PARTY DISCLOSURES

| P Riordan |  |

| Director |  |

|  | 2025 |  | 2024 |

| Capital introduced/(Withdrawn) |  | (10,550 | ) | (32,121 | )

| Dividends |  | 35,020 |  | 5,100 |

| At the balance sheet date the company owed the director £573 (2024 - £11,123) in respect of his directors loan account.

10. | ULTIMATE CONTROLLING PARTY

| The controlling party is P Riordan.