REGISTERED NUMBER: 06321121 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

BHCC LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S Bassett

S K Z Knowles

T C Williamson

REGISTERED OFFICE:

15 West Street

Brighton

East Sussex

BN1 2RL

REGISTERED NUMBER:

06321121 (England and Wales)

ACCOUNTANTS:

Galloways Accounting Limited

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

2,895

5,847

2,895

5,847

CURRENT ASSETS

Debtors

6

9,455

10,063

Cash at bank

59,312

71,074

68,767

81,137

CREDITORS

Amounts falling due within one year

7

(36,909

)

(50,577

)

NET CURRENT ASSETS

31,858

30,560

TOTAL ASSETS LESS CURRENT LIABILITIES

34,753

36,407

PROVISIONS FOR LIABILITIES

8

(500

)

(1,100

)

NET ASSETS

34,253

35,307

RESERVES

Income and expenditure account

34,253

35,307

34,253

35,307

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 surplus or deficit 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 Board of Directors and authorised for issue on 31 July 2026 and were signed on its behalf by:

S Bassett - Director

1.	STATUTORY INFORMATION

BHCC Ltd is a private company, limited by guarantee, registered in England and Wales. The company's registered number, registered office address and primary place of business can be found on the Company Information page.

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

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.

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 represents income from membership subscriptions, standalone event invitations, and grant funding. Subscription income is recognised evenly over the term of the subscription. Event income is recognised when the event takes place. Grant income is included in the profit and loss in the period to which the funding relates.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at costs less any accumulated amortisation and any accumulated impairment losses.

Website costs are being amortised evenly over their estimated useful life of three years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Equipment - 33% on cost

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

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.

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 the profit or loss in the period to which they relate.

3.

EMPLOYEES

The average number of employees during the year was 6 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Website

£

COST

At 1 January 2025

and 31 December 2025

16,671

AMORTISATION

At 1 January 2025

and 31 December 2025

16,671

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Equipment

£

COST

At 1 January 2025

13,533

Disposals

(954

)

At 31 December 2025

12,579

DEPRECIATION

At 1 January 2025

7,686

Charge for year

2,952

Eliminated on disposal

(954

)

At 31 December 2025

9,684

NET BOOK VALUE

At 31 December 2025

2,895

At 31 December 2024

5,847

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,295

8,489

Other debtors

-

504

Prepayments and accrued income

8,160

1,070

9,455

10,063

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

995

1,463

Social security and other taxes

5,460

5,102

VAT

13,791

16,387

Other creditors

4,082

3,297

Accruals and deferred income

12,581

24,328

36,909

50,577

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

500

1,100

Deferred

tax

£

Balance at 1 January 2025

1,100

Accelerated capital allowances

(600

)

Balance at 31 December 2025

500

9.	SHARE CAPITAL

The company is limited by guarantee and does not have share capital.

In the event of the company being wound up, each member has undertaken to contribute such amounts as may be required, not exceeding £1.