BC P&H LTD


Director	CARROLL, Billy Lee


Registered Address	12 Pick Street
	Shepshed
	Loughborough
	LE12 9BB


Registered Number	15426762 (England and Wales)

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.

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