B & H Estates (GB) Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 10573113 (England and Wales)

FINANCIAL STATEMENTS

FOR THE PERIOD 1 FEBRUARY 2025 TO 31 MARCH 2026

FOR

B & H ESTATES (GB) LTD

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

Mr Hiten Bhudia

Mr Atish Halai

REGISTERED OFFICE:

505 Pinner Road

Harrow

Middlesex

HA2 6EH

REGISTERED NUMBER:

10573113 (England and Wales)

ACCOUNTANTS:

Sterling Accounts Limited

t/a Sterling

Chartered Accountants

505 Pinner Road

Harrow

Middlesex

HA2 6EH

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of B & H Estates (GB) Ltd for the period ended 31 March 2026 which comprise the Profit and Loss Account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of B & H Estates (GB) Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of B & H Estates (GB) Ltd and state those matters that we have agreed to state to the Board of Directors of B & H Estates (GB) Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than B & H Estates (GB) Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that B & H Estates (GB) Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of B & H Estates (GB) Ltd. You consider that B & H Estates (GB) Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of B & H Estates (GB) Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Sterling Accounts Limited

t/a Sterling

Chartered Accountants

505 Pinner Road

Harrow

Middlesex

HA2 6EH

13 July 2026

FIXED ASSETS

Investment property

4

505,000

CURRENT ASSETS

Cash at bank

30,046

23,970

CREDITORS

Amounts falling due within one year

5

129,427

124,042

NET CURRENT LIABILITIES

(99,381

)

(100,072

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

405,619

404,928

CREDITORS

Amounts falling due after more than one
year

6

(380,745

)

(380,745

)

PROVISIONS FOR LIABILITIES

(2,068

)

(2,068

)

NET ASSETS

22,806

22,115

CAPITAL AND RESERVES

Called up share capital

100

Fair value reserve

8,817

Retained earnings

13,889

13,198

SHAREHOLDERS' FUNDS

22,806

22,115

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 July 2026 and were signed on its behalf by:

Mr Hiten Bhudia - Director

Mr Atish Halai - Director

1.	STATUTORY INFORMATION

B & H Estates (GB) Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 as modified by the revaluation of certain assets.

Turnover

Turnover represents the value of rent receivable provided to the extent that there is a right to consideration and is recorded at the value of the consideration due.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2025 - 2 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

and 31 March 2026

505,000

NET BOOK VALUE

At 31 March 2026

505,000

At 31 January 2025

505,000

Fair value at 31 March 2026 is represented by:

£

Valuation in 2021

(14,115

)

Valuation in 2023

25,000

Cost

494,115

505,000

The investment property was valued on an open market basis on 31 March 2026 by the directors .

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Taxation and social security

397

1,812

Other creditors

129,030

122,230

129,427

124,042

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2026

2025

£

Bank loans

380,745

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans

380,745

7.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

Bank loans

380,745

The bank loan is secured by a fixed charge over the investment property of the company.

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £1,000 (2025: £1,000) were paid to the directors.

Included within creditors amounts falling due within one year is a balance of £127,140 (2025: £120,340) due to the directors of the company.