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Company Registration No. SC654150 (Scotland)
BAJR Ltd Unaudited accounts for the year ended 31 March 2023
BAJR Ltd Unaudited accounts Contents
Page
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BAJR Ltd Company Information for the year ended 31 March 2023
Directors
Hana Kdolska David Connolly
Company Number
SC654150 (Scotland)
Registered Office
26 Thornfield Avenue Selkirk Selkirkshire TD7 4DT Scotland
Accountants
AGL Tax Solutions LLP 2A Station Yard Haddington East Lothian EH41 3PP
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BAJR Ltd Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
6,000 
9,000 
Tangible assets
3,004 
1,007 
9,004 
10,007 
Current assets
Debtors
12,282 
9,091 
Cash at bank and in hand
43,222 
25,268 
55,504 
34,359 
Creditors: amounts falling due within one year
(31,158)
(34,510)
Net current assets/(liabilities)
24,346 
(151)
Net assets
33,350 
9,856 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
33,250 
9,756 
Shareholders' funds
33,350 
9,856 
For the year ending 31 March 2023 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 27 October 2023 and were signed on its behalf by
David Connolly Director Company Registration No. SC654150
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BAJR Ltd Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
BAJR Ltd is a private company, limited by shares, registered in Scotland, registration number SC654150. The registered office is 26 Thornfield Avenue, , Selkirk, Selkirkshire, TD7 4DT, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
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 accounts.
Basis of preparation
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue. The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Intangible fixed assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life. Goodwill - 20% straight line
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Fixtures & fittings
25% reducing balance
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BAJR Ltd Notes to the Accounts for the year ended 31 March 2023
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current 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.
Presentation currency
The accounts are presented in £ sterling.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2022
15,000 
At 31 March 2023
15,000 
Amortisation
At 1 April 2022
6,000 
Charge for the year
3,000 
At 31 March 2023
9,000 
Net book value
At 31 March 2023
6,000 
At 31 March 2022
9,000 
5
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 April 2022
1,343 
Additions
2,999 
At 31 March 2023
4,342 
Depreciation
At 1 April 2022
336 
Charge for the year
1,002 
At 31 March 2023
1,338 
Net book value
At 31 March 2023
3,004 
At 31 March 2022
1,007 
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BAJR Ltd Notes to the Accounts for the year ended 31 March 2023
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
9,591 
8,996 
Accrued income and prepayments
1,625 
- 
Other debtors
- 
95 
11,216 
9,091 
Amounts falling due after more than one year
Other debtors
1,066 
- 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
7,492 
4,021 
Taxes and social security
22,166 
12,016 
Accruals
1,500 
18,473 
31,158 
34,510 
8
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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