B.C. HAVARD LTD

Company Information
for the year from 1 January 2025 to 31 December 2025


Directors	Bruce Havard
	Sandra Havard


Registered Address	Suite 7, Penn House
	Broad Street
	Hereford
	HR4 9AP


Place of Business	Oakchurch Farm Shop
	Brecon Road
	Staunton on Wye
	Hereford
	HR4 7NH


Registered Number	07079727 (England and Wales)

B.C. HAVARD LTD

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		330		77,150
			330		77,150
Current assets
Debtors		103,780		112,497
Cash at bank and on hand		39,898		250,101
		143,678		362,598
Creditors amounts falling due within one year	4	(2,079)		(130,296)
Net current assets (liabilities)			141,599		232,302
Total assets less current liabilities			141,929		309,452
Net assets			141,929		309,452
Capital and reserves
Called up share capital			100		100
Profit and loss account			141,829		309,352
Shareholders' funds			141,929		309,452

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 Directors acknowledge 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 financial statements were approved and authorised for issue by the Board of Directors on 4 September 2026, and are signed on its behalf by:

Bruce Havard
Director
Registered Company No. 07079727

B.C. HAVARD LTD

Notes to the Financial Statements
for the year ended 31 December 2025

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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	20	-
Fixtures and fittings	10	-
Vehicles	25	-
Office Equipment	-	3

2.	Average number of employees


		2025		2024
	Average number of employees during the year	7		16

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 January 25	118,119	15,734	89,916	3,929	227,698
Additions	-	-	-	501	501
Disposals	(118,119)	-	(89,916)	(4,430)	(212,465)
At 31 December 25	-	15,734	-	-	15,734
Depreciation and impairment
At 01 January 25	79,742	15,357	52,189	3,260	150,548
Charge for year	3,838	47	1,886	346	6,117
On disposals	(83,580)	-	(54,075)	(3,606)	(141,261)
At 31 December 25	-	15,404	-	-	15,404
Net book value
At 31 December 25	-	330	-	-	330
At 31 December 24	38,377	377	37,727	669	77,150

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	42	33,176
Bank borrowings and overdrafts	-	5,909
Taxation and social security	1,738	87,667
Accrued liabilities and deferred income	299	3,544
Total	2,079	130,296