BH Audenshaw Ltd - Accounts to registrar (filleted) - small 18.2

REGISTERED NUMBER: 10834118 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2021

for

BH Audenshaw Ltd

Page

Company Information

1

Chartered Certified Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

Directors:

Mrs R Avraham

Mr A E Avraham

Mr S Z Kramer

Registered office:

Library Chambers

48 Union Street

Hyde

Cheshire

SK14 1ND

Registered number:

10834118 (England and Wales)

Accountants:

Allen Mills Howard & Co

Chartered Certified Accountants

Library Chambers

48 Union Street

Hyde

Cheshire

SK14 1ND

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 Balance Sheet. 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 BH Audenshaw Ltd for the year ended 30 June 2021 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of BH Audenshaw Ltd, 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 BH Audenshaw Ltd and state those matters that we have agreed to state to the Board of Directors of BH Audenshaw Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. 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 BH Audenshaw Ltd 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 loss of BH Audenshaw Ltd. You consider that BH Audenshaw Ltd 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 BH Audenshaw Ltd. 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.

Allen Mills Howard & Co

Chartered Certified Accountants

Library Chambers

48 Union Street

Hyde

Cheshire

SK14 1ND

29 March 2022

Fixed assets

Investments

4

11,797

9,931

Current assets

Stocks

588,052

-

Debtors

5

6,000

956

Cash at bank

437,581

85,003

1,031,633

85,959

Creditors

Amounts falling due within one year

6

(62,503

)

20,199

Net current assets

1,094,136

65,760

Total assets less current liabilities

1,105,933

75,691

Creditors

Amounts falling due after more than one year

7

1,129,123

78,960

Net liabilities

(23,190

)

(3,269

)

Capital and reserves

Called up share capital

8

240

240

Retained earnings

(23,430

)

(3,509

)

Shareholders' funds

(23,190

)

(3,269

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2021 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 29 March 2022 and were signed on its behalf by:

Mrs R Avraham - Director

1.	Statutory information

BH Audenshaw Ltd 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 as modified by the revaluation of certain assets.

Stocks

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

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 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.

3.	Employees and directors

The average number of employees during the year was NIL (2020 - NIL).

4.	Fixed asset investments

Other

investments

£

Cost or valuation

At 1 July 2020

9,931

Additions

427

Revaluations

2,514

Exchange differences

(1,075

)

At 30 June 2021

11,797

Net book value

At 30 June 2021

11,797

At 30 June 2020

9,931

Cost or valuation at 30 June 2021 is represented by:

Other

investments

£

Valuation in 2019

8,167

Valuation in 2020

1,764

Valuation in 2021

1,866

11,797

5.

Debtors

2021

2020

£

£

Amounts falling due within one year:

Other debtors

5,958

860

Amounts falling due after more than one year:

Other debtors

42

96

Aggregate amounts

6,000

956

6.

Creditors: amounts falling due within one year

2021

2020

£

£

Taxation and social security

1,418

-

Other creditors

(63,921

)

20,199

(62,503

)

20,199

7.

Creditors: amounts falling due after more than one year

2021

2020

£

£

Other creditors

1,129,123

78,960

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2021

2020

value:

£

£

180

Ordinary A

£1

180

180

60

Ordinary B

£1

60

60

240

240