REGISTERED NUMBER: 06465077 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

B&H Healthcare Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C J Northwood

H G Northwood

REGISTERED OFFICE:

The Bank of Wellbeing

Crown Bridge

Penkridge

Stafford

Staffordshire

ST19 5AA

REGISTERED NUMBER:

06465077 (England and Wales)

FIXED ASSETS

Tangible assets

4

6,283

2,637

CURRENT ASSETS

Stocks

27,772

49,135

Debtors

5

383,243

334,481

Cash at bank and in hand

2,323

101,778

413,338

485,394

CREDITORS

Amounts falling due within one year

6

275,469

175,153

NET CURRENT ASSETS

137,869

310,241

TOTAL ASSETS LESS CURRENT LIABILITIES

144,152

312,878

CAPITAL AND RESERVES

Called up share capital

7

4

4

Retained earnings

144,148

312,874

SHAREHOLDERS' FUNDS

144,152

312,878

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 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 Board of Directors and authorised for issue on 29 June 2026 and were signed on its behalf by:

H G Northwood - Director

1.	STATUTORY INFORMATION

B&H Healthcare 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.	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.

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

33% on reducing balance

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2025 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

29,772

-

25,025

54,797

Additions

-

5,424

-

5,424

At 31 March 2026

29,772

5,424

25,025

60,221

DEPRECIATION

At 1 April 2025

28,411

-

23,749

52,160

Charge for year

272

1,085

421

1,778

At 31 March 2026

28,683

1,085

24,170

53,938

NET BOOK VALUE

At 31 March 2026

1,089

4,339

855

6,283

At 31 March 2025

1,361

-

1,276

2,637

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

137

751

Other debtors

383,106

333,730

383,243

334,481

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

265,280

128,079

Taxation and social security

6,568

10,170

Other creditors

3,621

36,904

275,469

175,153

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

4

Ordinary

£1

4

4

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Northwood Dispensing Chemists Limited