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BC P&H LTD

Registered Number
15426762
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2026

BC P&H LTD
Company Information
for the year from 1 February 2025 to 31 January 2026

Director | CARROLL, Billy Lee

Registered Address | 12 Pick Street
| Shepshed
| Loughborough
| LE12 9BB

Registered Number | 15426762 (England and Wales)

BC P&H LTD
Balance Sheet as at
31 January 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 3,600 |  |  |  | 4,800
|  |  |  | 3,600 |  |  |  | 4,800
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 26,034 |  |  |  | 25,020 |  |
Cash at bank and on hand |  | 296 |  |  |  | 7,552 |  |
|  | 26,330 |  |  |  | 32,572 |  |
Creditors amounts falling due within one year | 5 | (29,632) |  |  |  | (35,740) |  |
Net current assets (liabilities) |  |  |  | (3,302) |  |  |  | (3,168)
Total assets less current liabilities |  |  |  | 298 |  |  |  | 1,632
Net assets |  |  |  | 298 |  |  |  | 1,632
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | 297 |  |  |  | 1,631
Shareholders' funds |  |  |  | 298 |  |  |  | 1,632

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 15 June 2026, and are signed on its behalf by:
CARROLL, Billy Lee Director Registered Company No. 15426762

BC P&H LTD
Notes to the Financial Statements
for the year ended 31 January 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 1 |  | 1

3. | Intangible assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 February 25 | 6,000
| At 31 January 26 | 6,000
| Amortisation and impairment
| At 01 February 25 | 1,200
| Charge for year | 1,200
| At 31 January 26 | 2,400
| Net book value
| At 31 January 26 | 3,600
| At 31 January 25 | 4,800

4. | Debtors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 24,334 |  | 18,420
| Prepayments and accrued income | 1,700 |  | 6,600
| Total | 26,034 |  | 25,020

5. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | 8,303 |  | 9,460
| Other creditors | 20,729 |  | 26,280
| Accrued liabilities and deferred income | 600 |  | -
| Total | 29,632 |  | 35,740