Company registration number 04582777 (England and Wales)
BH AREA HOSPITALITY ASSOCIATION
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
BH AREA HOSPITALITY ASSOCIATION
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
BH AREA HOSPITALITY ASSOCIATION
BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
4
1,249
7,340
Cash at bank and in hand
30,570
39,621
31,819
46,961
Creditors: amounts falling due within one year
5
(1,393)
(14,683)
Net current assets
30,426
32,278
Reserves
Other reserves
12,000
12,000
Income and expenditure account
18,426
20,278
Total members' funds
30,426
32,278

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income and expenditure account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 12 March 2026 and are signed on its behalf by:
Rosie Radwell - Chair
David Bailey - President
Company registration number 04582777 (England and Wales)
BH AREA HOSPITALITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

BH Area Hospitality Association is a private company limited by guarantee incorporated in England and Wales. The registered office is Unit 1, St Stephens Court, 15-17 St Stephens Road, Bournemouth, Dorset, BH2 6LA.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

Turnover represents the total amount receivable by the association in respect of membership subscriptions and training course income.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to surplus or deficit.

1.5
Financial instruments
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

BH AREA HOSPITALITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.6
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. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0

The association has no employees. The association's directors who are also officers and management committee have received no emoluments.

3
Tangible fixed assets
Computers
£
Cost
At 1 January 2025 and 31 December 2025
565
Depreciation and impairment
At 1 January 2025 and 31 December 2025
565
Carrying amount
At 31 December 2025
-
0
At 31 December 2024
-
0
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
595
7,340
Other debtors
654
-
0
1,249
7,340
BH AREA HOSPITALITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
1,320
238
Taxation and social security
73
95
Other creditors
-
0
14,350
1,393
14,683
6
Transactions with related parties and directors

In the normal course of its activities the association receives subscription income from its directors and entities in which directors are interested. These transactions are carried out at arms' length and at normal commercial rates and are considered by the association to be immaterial for the purposes of disclosure requirements of the Companies House and the relevant Financial Reporting Standards.

7
Capital

The Association is a company limited by guarantee and not having a share capital, incorporated under the Companies Act 2006. The Association has been granted exemption from using the word ‘Limited’ in its name.

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