BHM ACCOUNTANCY SERVICES LIMITED

BHM ACCOUNTANCY SERVICES LIMITED - Company Information

2022-08-012023-07-312023-07-31false06962888BHM ACCOUNTANCY SERVICES LIMITED2024-05-1169201iso4217:GBPxbrli:pure069628882022-08-01069628882023-07-31069628882022-08-012023-07-31069628882021-08-01069628882022-07-31069628882021-08-012022-07-3106962888bus:SmallEntities2022-08-012023-07-3106962888bus:AuditExempt-NoAccountantsReport2022-08-012023-07-3106962888bus:AbridgedAccounts2022-08-012023-07-3106962888bus:PrivateLimitedCompanyLtd2022-08-012023-07-3106962888core:WithinOneYear2023-07-3106962888core:AfterOneYear2023-07-3106962888core:WithinOneYear2022-07-3106962888core:AfterOneYear2022-07-3106962888core:ShareCapital2023-07-3106962888core:SharePremium2023-07-3106962888core:RevaluationReserve2023-07-3106962888core:OtherReservesSubtotal2023-07-3106962888core:RetainedEarningsAccumulatedLosses2023-07-3106962888core:ShareCapital2022-07-3106962888core:SharePremium2022-07-3106962888core:RevaluationReserve2022-07-3106962888core:OtherReservesSubtotal2022-07-3106962888core:RetainedEarningsAccumulatedLosses2022-07-3106962888core:LandBuildings2023-07-3106962888core:PlantMachinery2023-07-3106962888core:Vehicles2023-07-3106962888core:FurnitureFittings2023-07-3106962888core:OfficeEquipment2023-07-3106962888core:NetGoodwill2023-07-3106962888core:IntangibleAssetsOtherThanGoodwill2023-07-3106962888core:ListedExchangeTraded2023-07-3106962888core:UnlistedNon-exchangeTraded2023-07-3106962888core:LandBuildings2022-07-3106962888core:PlantMachinery2022-07-3106962888core:Vehicles2022-07-3106962888core:FurnitureFittings2022-07-3106962888core:OfficeEquipment2022-07-3106962888core:NetGoodwill2022-07-3106962888core:IntangibleAssetsOtherThanGoodwill2022-07-3106962888core:ListedExchangeTraded2022-07-3106962888core:UnlistedNon-exchangeTraded2022-07-3106962888core:LandBuildings2022-08-012023-07-3106962888core:PlantMachinery2022-08-012023-07-3106962888core:Vehicles2022-08-012023-07-3106962888core:FurnitureFittings2022-08-012023-07-3106962888core:OfficeEquipment2022-08-012023-07-3106962888core:NetGoodwill2022-08-012023-07-3106962888core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-3106962888core:ListedExchangeTraded2022-08-012023-07-3106962888core:UnlistedNon-exchangeTraded2022-08-012023-07-3106962888core:MoreThanFiveYears2022-08-012023-07-3106962888core:Non-currentFinancialInstruments2023-07-3106962888core:Non-currentFinancialInstruments2022-07-3106962888dpl:CostSales2022-08-012023-07-3106962888dpl:DistributionCosts2022-08-012023-07-3106962888core:LandBuildings2022-08-012023-07-3106962888core:PlantMachinery2022-08-012023-07-3106962888core:Vehicles2022-08-012023-07-3106962888core:FurnitureFittings2022-08-012023-07-3106962888core:OfficeEquipment2022-08-012023-07-3106962888dpl:AdministrativeExpenses2022-08-012023-07-3106962888core:NetGoodwill2022-08-012023-07-3106962888core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-3106962888dpl:GroupUndertakings2022-08-012023-07-3106962888dpl:ParticipatingInterests2022-08-012023-07-3106962888dpl:GroupUndertakingscore:ListedExchangeTraded2022-08-012023-07-3106962888core:ListedExchangeTraded2022-08-012023-07-3106962888dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-08-012023-07-3106962888core:UnlistedNon-exchangeTraded2022-08-012023-07-3106962888dpl:CostSales2021-08-012022-07-3106962888dpl:DistributionCosts2021-08-012022-07-3106962888core:LandBuildings2021-08-012022-07-3106962888core:PlantMachinery2021-08-012022-07-3106962888core:Vehicles2021-08-012022-07-3106962888core:FurnitureFittings2021-08-012022-07-3106962888core:OfficeEquipment2021-08-012022-07-3106962888dpl:AdministrativeExpenses2021-08-012022-07-3106962888core:NetGoodwill2021-08-012022-07-3106962888core:IntangibleAssetsOtherThanGoodwill2021-08-012022-07-3106962888dpl:GroupUndertakings2021-08-012022-07-3106962888dpl:ParticipatingInterests2021-08-012022-07-3106962888dpl:GroupUndertakingscore:ListedExchangeTraded2021-08-012022-07-3106962888core:ListedExchangeTraded2021-08-012022-07-3106962888dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-08-012022-07-3106962888core:UnlistedNon-exchangeTraded2021-08-012022-07-3106962888core:NetGoodwill2023-07-3106962888core:IntangibleAssetsOtherThanGoodwill2023-07-3106962888core:LandBuildings2023-07-3106962888core:PlantMachinery2023-07-3106962888core:Vehicles2023-07-3106962888core:FurnitureFittings2023-07-3106962888core:OfficeEquipment2023-07-3106962888core:AfterOneYear2023-07-3106962888core:WithinOneYear2023-07-3106962888core:ListedExchangeTraded2023-07-3106962888core:UnlistedNon-exchangeTraded2023-07-3106962888core:ShareCapital2023-07-3106962888core:SharePremium2023-07-3106962888core:RevaluationReserve2023-07-3106962888core:OtherReservesSubtotal2023-07-3106962888core:RetainedEarningsAccumulatedLosses2023-07-3106962888core:NetGoodwill2022-07-3106962888core:IntangibleAssetsOtherThanGoodwill2022-07-3106962888core:LandBuildings2022-07-3106962888core:PlantMachinery2022-07-3106962888core:Vehicles2022-07-3106962888core:FurnitureFittings2022-07-3106962888core:OfficeEquipment2022-07-3106962888core:AfterOneYear2022-07-3106962888core:WithinOneYear2022-07-3106962888core:L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Registered Number
06962888
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2023

BHM ACCOUNTANCY SERVICES LIMITED

Company Information
for the year from 1 August 2022 to 31 July 2023


Director	SUGUIMOTO, Bruna Harumi


Registered Address	Flat 6 10 Atkins Square
	Dalston Lane
	London
	E8 1FQ


Registered Number	06962888 (England and Wales)

BHM ACCOUNTANCY SERVICES LIMITED

Balance Sheet as at
31 July 2023

	Notes	2023		2022
		£	£	£	£
Fixed assets
Tangible assets	3		223		277
			223		277
Current assets
Debtors	4	8,196		2,358
Cash at bank and on hand		379		908
		8,575		3,266
Creditors amounts falling due within one year	5	(5,029)		(4,393)
Net current assets (liabilities)			3,546		(1,127)
Total assets less current liabilities			3,769		(850)
Creditors amounts falling due after one year	6		(7,814)		(7,899)
Provisions for liabilities			(43)		(53)
Net assets			(4,088)		(8,802)
Capital and reserves
Called up share capital			1		1
Profit and loss account			(4,089)		(8,803)
Shareholders' funds			(4,088)		(8,802)

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 Director acknowledges 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 11 May 2024, and are signed on its behalf by:

SUGUIMOTO, Bruna Harumi
Director
Registered Company No. 06962888

BHM ACCOUNTANCY SERVICES LIMITED

Notes to the Financial Statements
for the year ended 31 July 2023

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 rendering of accountancy and bookkeeping 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	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:


		Straight line (years)
	Fixtures and fittings	10
	Office Equipment	3

	Government grants or assistance
	In the current financial year, the company received government grants of £nil (2022: £1,067) in respect of the Coronavirus Job Retention Scheme. In November 2020, the company took out a £8,500 bank loan with Barclays Bank Plc, guaranteed by the government under the Bounce Back Loan Scheme. This loan is disclosed within creditors amounts falling due within and after one year on the balance sheet. The company received government state aid of £nil (2022: £53) to settle interest accrued on the loan at a rate of 2.5% per annum. All grants and state aid are disclosed within other operating income on the profit and loss account.

Government grants or assistance

In the current financial year, the company received government grants of £nil (2022: £1,067) in respect of the Coronavirus Job Retention Scheme.

In November 2020, the company took out a £8,500 bank loan with Barclays Bank Plc, guaranteed by the government under the Bounce Back Loan Scheme. This loan is disclosed within creditors amounts falling due within and after one year on the balance sheet. The company received government state aid of £nil (2022: £53) to settle interest accrued on the loan at a rate of 2.5% per annum.

All grants and state aid are disclosed within other operating income on the profit and loss account.

2.	Average number of employees


		2023		2022
	Average number of employees during the year	1		1

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 August 22	4,007
	At 31 July 23	4,007
	Depreciation and impairment
	At 01 August 22	3,730
	Charge for year	54
	At 31 July 23	3,784
	Net book value
	At 31 July 23	223
	At 31 July 22	277

4.	Debtors: amounts due within one year

	2023	2022
	£	£
Trade debtors / trade receivables	600	-
Other debtors	5,845	1,374
Prepayments and accrued income	1,751	984
Total	8,196	2,358

5.	Creditors: amounts due within one year

	2023	2022
	£	£
Bank borrowings and overdrafts	1,261	636
Taxation and social security	3,673	3,436
Other creditors	41	41
Accrued liabilities and deferred income	54	280
Total	5,029	4,393


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Creditors: amounts due after one year

	2023	2022
	£	£
Bank borrowings and overdrafts	7,814	7,899
Total	7,814	7,899

7.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
SUGUIMOTO, Bruna Harumi	1,225	2,520	0	3,745
	1,225	2,520	0	3,745


	Included in other debtors is a balance of £3,745 (2022: £1,225) owed by Bruna Harumi Suguimoto, a company director.