BHB Safety Specialists Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: NI608732

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		53,747		44,033

			53,747		44,033
CURRENT ASSETS
Stocks	5	11,764		10,354
Debtors	6	136,245		110,728
Cash at bank and in hand		53,932		143,085

		201,941		264,167
Creditors: Amounts Falling Due Within One Year	7	(46,449 )		(85,959 )

NET CURRENT ASSETS (LIABILITIES)			155,492		178,208

TOTAL ASSETS LESS CURRENT LIABILITIES			209,239		222,241

Creditors: Amounts Falling Due After More Than One Year	8		(12,321 )		(22,947 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(10,212 )		(7,036 )

NET ASSETS			186,706		192,258

CAPITAL AND RESERVES
Called up share capital	10		1		1
Profit and Loss Account			186,705		192,257

SHAREHOLDERS' FUNDS			186,706		192,258

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BHB Safety Specialists Ltd

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Bill Mackness

Director

28th May 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

BHB Safety Specialists Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI608732 . The registered office is Karl Industrial Park, 92 Old Ballyrobin Road, Antrim, BT41 4TJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% Straight Line
Motor Vehicles	20% Reducing Balance
Computer Equipment	20% Straight Line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	1	1
Sales, marketing and distribution	4	4

	5	5

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BHB Safety Specialists Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 October 2024	59,414	33,899	5,028	98,341
Additions	15,173	-	1,475	16,648

As at 30 September 2025	74,587	33,899	6,503	114,989

Depreciation
As at 1 October 2024	40,857	8,423	5,028	54,308
Provided during the period	6,682	129	123	6,934

As at 30 September 2025	47,539	8,552	5,151	61,242

Net Book Value
As at 30 September 2025	27,048	25,347	1,352	53,747

As at 1 October 2024	18,557	25,476	-	44,033

5. Stocks

	2025	2024
	£	£
Stock	11,764	10,354

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	136,244	110,727
Other debtors	1	1

	136,245	110,728

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	27,644	38,011
Bank loans and overdrafts	(20 )	-
Corporation tax	3,448	30,405
Other taxes and social security	2,417	3,151
VAT	11,201	11,283
Other creditors	70	-
Accruals and deferred income	713	614
Directors' loan accounts	976	2,495

	46,449	85,959

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BHB Safety Specialists Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	8,808	13,676
Bank loans	3,513	9,271

	12,321	22,947

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Later than one year and not later than five years	8,808	13,676

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1