1 July 2024 false No description of principal activity Taxfiler 2024.6 true 14158372 business:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 14158372 2024-06-30 14158372 2024-07-01 2025-06-30 14158372 business:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 14158372 business:FilletedAccounts 2024-07-01 2025-06-30 14158372 2025-06-30 14158372 business:Director1 2024-07-01 2025-06-30 14158372 business:RegisteredOffice 2024-07-01 2025-06-30 14158372 2024-06-30 14158372 core:WithinOneYear 2025-06-30 14158372 core:WithinOneYear 2024-06-30 14158372 core:AfterOneYear 2025-06-30 14158372 core:AfterOneYear 2024-06-30 14158372 core:ShareCapital core:PreviouslyStatedAmount 2025-06-30 14158372 core:ShareCapital core:PreviouslyStatedAmount 2024-06-30 14158372 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-06-30 14158372 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-06-30 14158372 core:PreviouslyStatedAmount 2025-06-30 14158372 core:PreviouslyStatedAmount 2024-06-30 14158372 business:SmallEntities 2024-07-01 2025-06-30 14158372 countries:EnglandWales 2024-07-01 2025-06-30 14158372 core:AfterOneYear 2024-07-01 2025-06-30 14158372 business:OrdinaryShareClass1 2024-07-01 2025-06-30 14158372 business:OrdinaryShareClass1 2023-07-01 2024-06-30 14158372 2023-07-01 2024-06-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 14158372 (England and Wales)
BH Estate Holdings Limited Unaudited accounts for the year ended 30 June 2025
BH Estate Holdings Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
BH Estate Holdings Limited Company Information for the year ended 30 June 2025
Director
Jack Butler
Company Number
14158372 (England and Wales)
Registered Office
100 Beaconsfield Road Leicester LE3 0FF England
Accountants
Advanced Tax Solutions Ltd t/a Tax Made Easy Unit 24, King Street Buildings Enderby Leicester Leicestershire LE19 4NT
- 3 -
BH Estate Holdings Limited Statement of financial position as at 30 June 2025
2025
2024
Notes
£
£
Fixed assets
Investment property
4
196,797
196,797
Current assets
Debtors
5
1,049
1,322
Cash at bank and in hand
13,585
9,267
14,634
10,589
Creditors: amounts falling due within one year
6
(69,090)
(67,601)
Net current liabilities
(54,456)
(57,012)
Total assets less current liabilities
142,341
139,785
Creditors: amounts falling due after more than one year
7
(141,245)
(141,245)
Net assets/(liabilities)
1,096
(1,460)
Capital and reserves
Called up share capital
8
100
100
Profit and loss account
996
(1,560)
Shareholders' funds
1,096
(1,460)
For the year ending 30 June 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 3 March 2026 and were signed on its behalf by
Jack Butler Director Company Registration No. 14158372
- 4 -
BH Estate Holdings Limited Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
BH Estate Holdings Limited is a private company, limited by shares, registered in England and Wales, registration number 14158372. The registered office is 100 Beaconsfield Road, Leicester, LE3 0FF, England.
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.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Going concern
The accounts are prepared on the going concern basis, as the company has the full financial backing of its shareholders.
4
Investment property
2025
£
Fair value at 1 July 2024
196,797
At 30 June 2025
196,797
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
- 5 -
BH Estate Holdings Limited Notes to the Accounts for the year ended 30 June 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Accrued income and prepayments
68
341
Amounts falling due after more than one year
Other debtors
981
981
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
234
-
Other creditors
981
981
Loans from directors
67,375
66,120
Accruals
500
500
69,090
67,601
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
141,245
141,245
The mortgage loan of £141,245 is secured on the investment property.
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).
- 6 -