REGISTERED NUMBER: 12457889 (England and Wales)

B & H CONSTRUCTION (KENT) LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr I N Ballantyne

REGISTERED OFFICE:

King Arthurs Court

Maidstone Road

Charing

Ashford

Kent

TN27 0JS

REGISTERED NUMBER:

12457889 (England and Wales)

ACCOUNTANTS:

Spurling Cannon

King Arthur's Court

Maidstone Road

Charing

Kent

TN27 0JS

FIXED ASSETS

Tangible assets

4

82,109

99,429

CURRENT ASSETS

Debtors

5

127,481

105,658

Cash at bank and in hand

114,028

229,576

241,509

335,234

CREDITORS

Amounts falling due within one year

6

(197,955

)

(278,784

)

NET CURRENT ASSETS

43,554

56,450

TOTAL ASSETS LESS CURRENT LIABILITIES

125,663

155,879

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

8

125,563

155,779

SHAREHOLDERS' FUNDS

125,663

155,879

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 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 20 August 2026 and were signed by:

Mr I N Ballantyne - Director

1.	STATUTORY INFORMATION

B & H Construction (Kent) 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.

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.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Fixture & Fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Fixture &

Motor

Computer

machinery

Fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

103,589

1,812

84,102

2,949

192,452

Additions

-

-

22,000

-

22,000

Disposals

-

-

(27,739

)

-

(27,739

)

At 31 December 2025

103,589

1,812

78,363

2,949

186,713

DEPRECIATION

At 1 January 2025

60,819

906

30,561

737

93,023

Charge for year

10,693

227

15,959

738

27,617

Eliminated on disposal

-

-

(16,036

)

-

(16,036

)

At 31 December 2025

71,512

1,133

30,484

1,475

104,604

NET BOOK VALUE

At 31 December 2025

32,077

679

47,879

1,474

82,109

At 31 December 2024

42,770

906

53,541

2,212

99,429

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

127,481

103,067

Tax

-

2,591

127,481

105,658

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

4,627

13,012

Corporation Tax

(20,487

)

34,825

Social security and other taxes

2,254

4,372

VAT

34,259

23,858

Directors' current accounts

176,052

201,467

Accrued expenses

1,250

1,250

197,955

278,784

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

50

Ordinary A

1

50

50

50

Ordinary B

1

50

50

100

100

8.

RESERVES

Retained

earnings

£

At 1 January 2025

155,779

Deficit for the year

(13,086

)

Dividends

(17,130

)

At 31 December 2025

125,563