REGISTERED NUMBER: 04809062 (England and Wales)

B & H EXCAVATORS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

to

5

Accountants' Report

6

DIRECTORS:

J W Hall

K B Hall

REGISTERED OFFICE:

18 Northgate

Sleaford

Lincolnshire

NG34 7BJ

BUSINESS ADDRESS:

Keywest

61 Hawthorne Hill

Dogdyke

Lincoln

LN4 4UZ

REGISTERED NUMBER:

04809062 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

18 Northgate

Sleaford

Lincolnshire

NG34 7BJ

FIXED ASSETS

Tangible assets

4

36,285

41,616

CURRENT ASSETS

Stocks

2,846

12,293

Debtors

5

26,272

12,134

Cash at bank

37,644

29,204

66,762

53,631

CREDITORS

Amounts falling due within one year

6

34,157

39,989

NET CURRENT ASSETS

32,605

13,642

TOTAL ASSETS LESS CURRENT LIABILITIES

68,890

55,258

PROVISIONS FOR LIABILITIES

5,606

4,981

NET ASSETS

63,284

50,277

CAPITAL AND RESERVES

Called up share capital

7

8

8

Retained earnings

63,276

50,269

SHAREHOLDERS' FUNDS

63,284

50,277

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 October 2025 and were signed on its behalf by:

K B Hall - Director

1.	STATUTORY INFORMATION

B & H Excavators 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.

Turnover represents invoiced hire of excavators and equipment net of value added tax.

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 etc

-

25% on reducing balance, 15% on reducing balance and 10% on reducing balance

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Stocks

Stocks are stated at the lower of cost and fair value less costs to complete and sell after making due allowance for slow moving and obsolete stock.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

224,593

Additions

2,000

At 31 July 2025

226,593

DEPRECIATION

At 1 August 2024

182,977

Charge for year

7,331

At 31 July 2025

190,308

NET BOOK VALUE

At 31 July 2025

36,285

At 31 July 2024

41,616

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

7,524

1,464

Other debtors

18,748

10,670

26,272

12,134

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

6,126

8,486

Taxation and social security

14,875

4,698

Other creditors

13,156

26,805

34,157

39,989

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

6

Ordinary

£1

6

6

1

"A" Ordinary

£1

1

1

1

"B" Ordinary

£1

1

1

8

8

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2025 and 31 July 2024:

2025

2024

£

£

J W Hall

Balance outstanding at start of year

(25,505

)

(30,482

)

Amounts advanced

24,346

14,347

Amounts repaid

(10,647

)

(9,370

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(11,806

)

(25,505

)

K B Hall

Balance outstanding at start of year

8,660

7,373

Amounts advanced

20,688

10,657

Amounts repaid

(11,541

)

(9,370

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

17,807

8,660

Interest is charged on overdrawn directors loan accounts at the official rate. The balances outstanding are unsecured and repayable on demand.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of B & H Excavators Limited for the year ended 31 July 2025 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of B & H Excavators Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of B & H Excavators Limited and state those matters that we have agreed to state to the Board of Directors of B & H Excavators Limited, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that B & H Excavators Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of B & H Excavators Limited. You consider that B & H Excavators Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of B & H Excavators Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Duncan & Toplis Limited

18 Northgate

Sleaford

Lincolnshire

NG34 7BJ

Date: .............................................