IRIS Accounts Production v25.4.12.37 02512316 director 1.7.24 30.6.25 30.6.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 02512316 2024-06-30 02512316 2025-06-30 02512316 2024-07-01 2025-06-30 02512316 2023-06-30 02512316 2023-07-01 2024-06-30 02512316 2024-06-30 02512316 ns15:EnglandWales 2024-07-01 2025-06-30 02512316 ns14:PoundSterling 2024-07-01 2025-06-30 02512316 ns10:Director1 2024-07-01 2025-06-30 02512316 ns10:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 02512316 ns10:SmallEntities 2024-07-01 2025-06-30 02512316 ns10:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 02512316 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-01 2025-06-30 02512316 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 02512316 ns10:FullAccounts 2024-07-01 2025-06-30 02512316 ns5:CurrentFinancialInstruments 2025-06-30 02512316 ns5:CurrentFinancialInstruments 2024-06-30 02512316 ns5:Non-currentFinancialInstruments 2025-06-30 02512316 ns5:Non-currentFinancialInstruments 2024-06-30 02512316 ns5:ShareCapital 2025-06-30 02512316 ns5:ShareCapital 2024-06-30 02512316 ns5:FurtherSpecificReserve1ComponentTotalEquity 2025-06-30 02512316 ns5:FurtherSpecificReserve1ComponentTotalEquity 2024-06-30 02512316 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 02512316 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 02512316 ns5:OwnedOrFreeholdAssets ns5:LandBuildings 2024-07-01 2025-06-30 02512316 ns5:PlantMachinery 2024-07-01 2025-06-30 02512316 ns5:MotorVehicles 2024-07-01 2025-06-30 02512316 ns5:ComputerEquipment 2024-07-01 2025-06-30 02512316 ns5:LandBuildings 2024-06-30 02512316 ns5:PlantMachinery 2024-06-30 02512316 ns5:MotorVehicles 2024-06-30 02512316 ns5:ComputerEquipment 2024-06-30 02512316 ns5:LandBuildings 2024-07-01 2025-06-30 02512316 ns5:LandBuildings 2025-06-30 02512316 ns5:PlantMachinery 2025-06-30 02512316 ns5:MotorVehicles 2025-06-30 02512316 ns5:ComputerEquipment 2025-06-30 02512316 ns5:LandBuildings 2024-06-30 02512316 ns5:PlantMachinery 2024-06-30 02512316 ns5:MotorVehicles 2024-06-30 02512316 ns5:ComputerEquipment 2024-06-30 02512316 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-06-30 02512316 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-06-30

REGISTERED NUMBER: 02512316 (England and Wales)

B H & P DIRECT MAIL LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

| B H & P DIRECT MAIL LIMITED (REGISTERED NUMBER: 02512316) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

| Balance sheet | 1 |

| Notes to the financial statements | 3 |

| B H & P DIRECT MAIL LIMITED (REGISTERED NUMBER: 02512316) |

BALANCE SHEET

30 JUNE 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 359,061 |  | 372,427 |  |

CURRENT ASSETS

Debtors | 5 | 12,114 |  | 22,647 |  |

Cash at bank | 25,007 |  | 34,546 |  |

37,121 |  | 57,193 |  |

CREDITORS

Amounts falling due within one year | 6 | 286,568 |  | 297,374 |  |

NET CURRENT LIABILITIES | (249,447 | ) | (240,181 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 109,614 |  | 132,246 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | (6,543 | ) |

PROVISIONS FOR LIABILITIES | (6,864 | ) | (8,820 | ) |

NET ASSETS | 102,750 |  | 116,883 |  |

CAPITAL AND RESERVES

Called up share capital | 50 |  | 50 |  |

Other reserves | 50 |  | 50 |  |

Retained earnings | 102,650 |  | 116,783 |  |

102,750 |  | 116,883 |  |

| B H & P DIRECT MAIL LIMITED (REGISTERED NUMBER: 02512316) |

BALANCE SHEET - continued

30 JUNE 2025

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 March 2026 and were signed by:

S Gandy - Director

| B H & P DIRECT MAIL LIMITED (REGISTERED NUMBER: 02512316) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| B H & P Direct Mail Limited is a private company limited by shares, incorporated and registered in England & Wales. The company's registered office is Unit 26, The IO Centre, Salbrook Road, Salfords Redhill, RH1 5GJ.

| The principal activity of the company continued to be that of providing storage for marketing materials, brochures, dietary products etc and to provide the logistics for delivering all such items across the UK and Europe.

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.

| Revenue

| Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

| Rendering of services

| Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

| - the amount of revenue can be measured reliably;

| - it is probable that the company will receive the consideration due under the contract;

| - the stage of completion of the contract at the end of the reporting period can be measured reliably; and

| - the costs incurred and the costs to complete the contract can be measured reliably.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Freehold property | - | 2% on cost

| Plant and machinery | - | 25% on reducing balance

| Motor vehicles | - | 20% on reducing balance

| Computer equipment | - | 25% straight line

| Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

| The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

| Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

| B H & P DIRECT MAIL LIMITED (REGISTERED NUMBER: 02512316) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply the provisions of Section 11 "Basic Financial Instruments" of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's Balance Sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| 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.

| Foreign currency translation

| Functional and presentation currency

| The Company's functional and presentational currency is GBP.

| Transactions and balances

| Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

| At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

| Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

| B H & P DIRECT MAIL LIMITED (REGISTERED NUMBER: 02512316) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

2. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

| The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the company in independently administered funds.

| Dividend

| Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 3 ) .

4. | TANGIBLE FIXED ASSETS

| Freehold |  | Plant and |  | Motor |  | Computer |

| property |  | machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 July 2024 |

| and 30 June 2025 | 388,886 |  | 54,129 |  | 58,345 |  | 13,656 |  | 515,016 |  |

| DEPRECIATION

| At 1 July 2024 | 61,678 |  | 53,396 |  | 14,003 |  | 13,512 |  | 142,589 |  |

| Charge for year | 4,273 |  | 267 |  | 8,868 |  | (42 | ) | 13,366 |  |

| At 30 June 2025 | 65,951 |  | 53,663 |  | 22,871 |  | 13,470 |  | 155,955 |  |

| NET BOOK VALUE

| At 30 June 2025 | 322,935 |  | 466 |  | 35,474 |  | 186 |  | 359,061 |  |

| At 30 June 2024 | 327,208 |  | 733 |  | 44,342 |  | 144 |  | 372,427 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 9,418 |  | 20,526 |  |

| Other debtors | 2,696 |  | 2,121 |  |

12,114 |  | 22,647 |  |

| B H & P DIRECT MAIL LIMITED (REGISTERED NUMBER: 02512316) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 6,543 |  | 8,723 |  |

| Trade creditors | 1,351 |  | 1,537 |  |

| Taxation and social security | 2,929 |  | 7,583 |  |

| Other creditors | 275,745 |  | 279,531 |  |

286,568 |  | 297,374 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts | - |  | 6,543 |  |

8. | PENSION COMMITMENTS

| The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £607 (2024 - £605) . Contributions totalling £19 (2024 - £NIL) were payable to the fund at the balance sheet date and are included in creditors.