B H Inn Limited 31/01/2026 iXBRL

Company registration number: 08852965

B H Inn Limited

Unaudited filleted financial accounts

For the year ended

31 January 2026

B H Inn Limited

Contents

Statement of financial position

Notes to the financial accounts

B H Inn Limited

Statement of financial position

31 January 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Intangible assets	3	-		-
Tangible assets	4	497,181		517,624
		________		________
			497,181		517,624

Current assets
Stocks		16,000		14,000
Debtors	5	348,021		310,980
Cash at bank and in hand		13,654		14,764
		________		________
		377,675		339,744
Creditors: amounts falling due
within one year	6	( 489,317)		( 490,372)
		________		________
Net current liabilities			( 111,642)		( 150,628)
			________		________
Total assets less current liabilities			385,539		366,996

Creditors: amounts falling due
after more than one year	7		( 284,790)		( 310,345)
			________		________
Net assets			100,749		56,651
			________		________

Capital and reserves
Called up share capital			125		125
Profit and loss account			100,624		56,526
			________		________
Shareholders funds			100,749		56,651
			________		________

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial accounts for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial accounts.

These financial accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial accounts were approved by the board of directors and authorised for issue on 28 October 2026 , and are signed on behalf of the board by:

Mrs S J Chapman

Director

Company registration number: 08852965

B H Inn Limited

Notes to the financial accounts

Year ended 31 January 2026

1. Accounting policies

Statutory information

These financial accounts have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied with the same financial statements.

B H Inn Limited is a private company, limited by shares, domiciled in England and Wales, registration number 08852965 . The registered office is Bower House Inn, Irton, Holmrook, CA19 1TD.

Basis of preparation

These financial accounts have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006'. There were no material departures from that standard.The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same financial statements.

Turnover

Turnover represents the total value, excluding VAT, of sales made during the year.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:


Goodwill	-	20 %	straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible fixed assets are included at cost less depreciation and impairment.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Freehold property	-	2 %	straight line
Plant and machinery	-	25 %	straight line
Motor vehicles	-	25 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price.

Financial instruments

Basic financial instruments are recognised at amortised cost, except for fixed asset investments which are measured at fair value, with changes recognised in the fair value reserve.

Basic financial instruments are recognised at amortised cost.

2. Employee numbers

The average number of persons employed by the company during the year amounted to 29 (2025: 31 ).

3. Intangible assets

	Goodwill	Total
	£	£
Cost
At 1 February 2025 and 31 January 2026	25,000	25,000
	________	________
Amortisation
At 1 February 2025 and 31 January 2026	25,000	25,000
	________	________
Carrying amount
At 31 January 2026	-	-
	________	________
At 31 January 2025	-	-
	________	________

4. Tangible assets

	Freehold property	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£
Cost
At 1 February 2025	630,127	106,441	35,208	771,776
Additions	-	4,834	-	4,834
Disposals	-	-	( 35,208)	( 35,208)
	________	________	________	________
At 31 January 2026	630,127	111,275	-	741,402
	________	________	________	________
Depreciation
At 1 February 2025	127,162	100,584	26,406	254,152
Charge for the year	12,600	3,875	-	16,475
Disposals	-	-	( 26,406)	( 26,406)
	________	________	________	________
At 31 January 2026	139,762	104,459	-	244,221
	________	________	________	________
Carrying amount
At 31 January 2026	490,365	6,816	-	497,181
	________	________	________	________
At 31 January 2025	502,965	5,857	8,802	517,624
	________	________	________	________

5. Debtors

	2026	2025
	£	£
Other debtors	348,021	310,980
	________	________

6. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	47,937	59,319
Trade creditors	50,049	49,197
Corporation tax	49,972	27,702
Taxation and social security	47,544	19,997
Directors loan account	266,882	301,882
Other creditors	26,933	32,275
	________	________
	489,317	490,372
	________	________

There are personal guarentees to secure the bank loans and overdraft.

7. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Other creditors	284,790	310,345
	________	________

The amount repayable in more than one year is secured on the company's freehold property.

8. Pension commitments

The company operates a defined contribution pension scheme for the directors and employees. The assets of the scheme are held seperately from those of the company in an independently administered fund. At the balance sheet date, unpaid contributions of £2,411 (2025 - 2,387 ) were due to the fund. They are included in other creditors.

9. Directors advances, credits and guarantees

During the year the company made advances to Mr N Putnam, a director, totalling £52,620 (2025 - £4,628). No repayments were made by 31 January 2026 and so the balance at the year end, 31 January 2026, was £93,494 (2025 - £40,874) During the year the company made advances to Mrs S J Chapman , a director, totalling £118 (2025 - £15,206). No repayments were made by 31 January 2026 and so the balance outstanding at the year end, 31 January 2026, was £16,295 (2026 - £16,177) Where applicable, interest is charged on overdrawn loan accounts at the rate of 2% per annum, loans are repayable on demand.