REGISTERED NUMBER: 07501350 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

BPH RAIL & CIVIL ENGINEERING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

B P Howard

SECRETARY:

B P Howard

REGISTERED OFFICE:

Beckwith Barn

Warren Estate

Lordship Road

Chelmsford

Essex

CM1 3WT

REGISTERED NUMBER:

07501350 (England and Wales)

ACCOUNTANTS:

Xeinadin South East Limited

5b Beckwith Barn

Warren Estate

Lordship Road

Chelmsford

Essex

CM1 3WT

FIXED ASSETS

Tangible assets

5

255,691

267,646

CURRENT ASSETS

Stocks

6

771,555

1,494,818

Debtors

7

1,082,717

942,393

Cash at bank and in hand

864,540

592,638

2,718,812

3,029,849

CREDITORS

Amounts falling due within one year

8

1,022,900

1,448,804

NET CURRENT ASSETS

1,695,912

1,581,045

TOTAL ASSETS LESS CURRENT LIABILITIES

1,951,603

1,848,691

CREDITORS

Amounts falling due after more than one year

9

(56,917

)

(109,375

)

PROVISIONS FOR LIABILITIES

10

(55,800

)

(58,261

)

NET ASSETS

1,838,886

1,681,055

CAPITAL AND RESERVES

Called up share capital

11

1

1

Retained earnings

1,838,885

1,681,054

SHAREHOLDERS' FUNDS

1,838,886

1,681,055

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 July 2026 and were signed by:

B P Howard - Director

1.	STATUTORY INFORMATION

BPH Rail & Civil Engineering Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

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 includes unbilled amounts in respect to work in progress.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

The company enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Debt instruments such as loans, accounts receivable and payable are initially measured at present value and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to paid or received.

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.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2025 - 17 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 February 2025

169,929

446,315

-

616,244

Additions

248

65,782

1,604

67,634

Disposals

-

(35,150

)

-

(35,150

)

At 31 January 2026

170,177

476,947

1,604

648,728

DEPRECIATION

At 1 February 2025

87,217

261,381

-

348,598

Charge for year

20,704

51,025

163

71,892

Eliminated on disposal

-

(27,453

)

-

(27,453

)

At 31 January 2026

107,921

284,953

163

393,037

NET BOOK VALUE

At 31 January 2026

62,256

191,994

1,441

255,691

At 31 January 2025

82,712

184,934

-

267,646

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 February 2025

127,009

Additions

53,032

Transfer to ownership

(101,028

)

At 31 January 2026

79,013

DEPRECIATION

At 1 February 2025

63,258

Charge for year

9,409

Transfer to ownership

(52,298

)

At 31 January 2026

20,369

NET BOOK VALUE

At 31 January 2026

58,644

At 31 January 2025

63,751

6.

STOCKS

2026

2025

£

£

Stocks

771,555

1,494,818

7.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

Trade debtors

440,223

155,713

Directors' current accounts

-

55,335

Tax

84,375

89,648

VAT

286,573

366,906

Prepayments

6,896

3,166

818,067

670,768

Amounts falling due after more than one year:

Other debtors

7,400

6,000

Directors' loan accounts

257,250

265,625

264,650

271,625

Aggregate amounts

1,082,717

942,393

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other loans

166,940

87,194

Hire purchase contracts

29,950

32,821

Trade creditors

514,359

953,911

Tax

59,554

82,573

Social security and other taxes

66,772

65,409

Other creditors

147,228

162,375

Directors' current accounts

384

-

Accruals and deferred income

37,713

64,521

1,022,900

1,448,804

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other loans - 1-2 years

41,417

52,190

Other loans - 2-5 years

-

41,417

Hire purchase contracts

15,500

15,768

56,917

109,375

10.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

Accelerated capital allowances

55,800

58,261

Deferred

tax

£

Balance at 1 February 2025

58,261

Provided during year

(2,461

)

Balance at 31 January 2026

55,800

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1

Ordinary

£1

1

1

12.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included within debtors falling due after more than one year is a loan to Mr B Howard, a director of the company, of £257,250 (2025: £265,625). Interest is accrued at a rate of 6.25% per annum. The loan and accrued interest are due for full repayment by 30 November 2028.

During the year, repayments of £24,000 were made by the director. No amounts were written off or waived during the year.

At the year end, an amount of £384 was owed to Mr B Howard in respect of his director’s current account and is included within creditors falling due within one year.

13.	RELATED PARTY DISCLOSURES

Included in other creditors is a loan of £125,309 (2025: £123,000) from BPH Facilities Ltd, a company under common control. The loan is interest free, unsecured and repayable on demand. Net advances received during the year were £2,309.