1 January 2025 false No description of principal activity Taxfiler 2024.6 13143109business:PrivateLimitedCompanyLtd2025-01-012025-12-31 131431092024-12-31 131431092025-01-012025-12-31 13143109business:AuditExempt-NoAccountantsReport2025-01-012025-12-31 13143109business:FilletedAccounts2025-01-012025-12-31 131431092025-12-31 13143109business:Director12025-01-012025-12-31 13143109business:RegisteredOffice2025-01-012025-12-31 131431092024-12-31 13143109core:WithinOneYear2025-12-31 13143109core:WithinOneYear2024-12-31 13143109core:AfterOneYear2025-12-31 13143109core:AfterOneYear2024-12-31 13143109core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-12-31 13143109core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 13143109core:PreviouslyStatedAmount2025-12-31 13143109core:PreviouslyStatedAmount2024-12-31 13143109business:SmallEntities2025-01-012025-12-31 13143109countries:EnglandWales2025-01-012025-12-31 13143109core:PlantMachinery2024-12-31 13143109core:FurnitureFittings2024-12-31 13143109core:PlantMachinery2025-01-012025-12-31 13143109core:FurnitureFittings2025-01-012025-12-31 13143109core:PlantMachinery2025-12-31 13143109core:FurnitureFittings2025-12-31 131431092024-01-012024-12-31 iso4217:GBP xbrli:pure
Company Registration No. 13143109 (England and Wales)
BH1 ACCOUNTING LIMITED Unaudited accounts for the year ended 31 December 2025
BH1 ACCOUNTING LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
BH1 ACCOUNTING LIMITED Company Information for the year ended 31 December 2025
Director
Sooman Kristofer Cho
Company Number
13143109 (England and Wales)
Registered Office
V307, VOX STUDIOS 1-45 DURHAM STREET VAUXHALL LONDON SE11 5JH UNITED KINGDOM
- 3 -
BH1 ACCOUNTING LIMITED Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
6,839 
7,303 
Current assets
Debtors
5
20,695 
8,630 
Cash at bank and in hand
69,980 
59,436 
90,675 
68,066 
Creditors: amounts falling due within one year
6
13,077 
14,967 
Net current assets
103,752 
83,033 
Total assets less current liabilities
110,591 
90,336 
Creditors: amounts falling due after more than one year
7
65,242 
53,425 
Net assets
175,833 
143,761 
Capital and reserves
Profit and loss account
175,833 
143,761 
Shareholders' funds
175,833 
143,761 
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 12 January 2026 and were signed on its behalf by
Sooman Kristofer Cho Director Company Registration No. 13143109
- 4 -
BH1 ACCOUNTING LIMITED Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
BH1 ACCOUNTING LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13143109. The registered office is V307, VOX STUDIOS 1-45 DURHAM STREET, VAUXHALL, LONDON, SE11 5JH, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives: 3 years
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2025
11,343 
2,980 
14,323 
Additions
2,956 
- 
2,956 
At 31 December 2025
14,299 
2,980 
17,279 
Depreciation
At 1 January 2025
7,020 
- 
7,020 
Charge for the year
2,831 
589 
3,420 
At 31 December 2025
9,851 
589 
10,440 
Net book value
At 31 December 2025
4,448 
2,391 
6,839 
At 31 December 2024
4,323 
2,980 
7,303 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
15,486 
4,725 
Amounts falling due after more than one year
Accrued income and prepayments
5,209 
3,905 
- 5 -
BH1 ACCOUNTING LIMITED Notes to the Accounts for the year ended 31 December 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
17,097 
14,673 
Taxes and social security
5,826 
7,689 
Proposed dividends
(36,000)
(37,329)
(13,077)
(14,967)
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Other creditors
(32)
(32)
Loans from directors
(65,210)
(53,393)
(65,242)
(53,425)
8
Average number of employees
During the year the average number of employees was 6 (2024: 6).
- 6 -