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BAU FIRMS LIMITED

Registered Number
07892033
(England and Wales)

Unaudited Financial Statements for the Year ended
28 February 2023

BAU FIRMS LIMITED
Company Information
for the year from 1 March 2022 to 28 February 2023

Director

Miss R S Battula

Registered Address

11a Priory Road
Dover
CT17 9RQ

Registered Number

07892033 (England and Wales)
BAU FIRMS LIMITED
Balance Sheet as at
28 February 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets617,84020,098
17,84020,098
Current assets
Stocks6,6983,264
Debtors945,41311,578
Cash at bank and on hand44310,613
52,55425,455
Creditors amounts falling due within one year10(43,850)(28,582)
Net current assets (liabilities)8,704(3,127)
Total assets less current liabilities26,54416,971
Creditors amounts falling due after one year11(23,780)(32,588)
Net assets2,764(15,617)
Capital and reserves
Called up share capital11
Profit and loss account2,763(15,618)
Shareholders' funds2,764(15,617)
The financial statements were approved and authorised for issue by the Director on 17 November 2023, and are signed on its behalf by:
Miss R S Battula
Director
Registered Company No. 07892033
BAU FIRMS LIMITED
Notes to the Financial Statements
for the year ended 28 February 2023

1.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.
2.Compliance with applicable reporting framework
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.
3.Accounting policies
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings-10
Plant and machinery20-
Fixtures and fittings20-
Office Equipment20-
Intangible assets policy
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of ten years.
Stocks policy
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year88
5.Intangible assets

Other

Total

££
Cost or valuation
At 01 March 2243,00043,000
At 28 February 2343,00043,000
Amortisation and impairment
At 01 March 2243,00043,000
At 28 February 2343,00043,000
Net book value
At 28 February 23--
At 28 February 22--
6.Property, plant and equipment

Land & buildings

Plant & machinery

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 March 2233,12014,65287,1194,347139,238
Additions---2,1492,149
At 28 February 2333,12014,65287,1196,496141,387
Depreciation and impairment
At 01 March 2232,90411,13271,7663,338119,140
Charge for year2167043,0704174,407
At 28 February 2333,12011,83674,8363,755123,547
Net book value
At 28 February 23-2,81612,2832,74117,840
At 28 February 222163,52015,3531,00920,098
7.Description of nature of transactions and balances with related parties
Other debtors includes £33,569 (2022: £2,431 credit), this relates to Sai Firms Ltd, a company in which the director; Miss R S Battula is also a director and shareholder. Including in other creditors is the director's current account balance of £4,965 (2022: £6,598 debit), this relates to the director.
8.Dividends proposed and payable

2023

2022

££
Dividends Paid-27,000
Total-27,000
9.Debtors

2023

2022

££
Trade debtors / trade receivables820765
Other debtors33,56910,313
Prepayments and accrued income11,024500
Total45,41311,578
10.Creditors within one year

2023

2022

££
Trade creditors / trade payables3,9091,755
Bank borrowings and overdrafts9,7979,797
Taxation and social security14,9054,412
Other creditors15,2399,781
Accrued liabilities and deferred income-2,837
Total43,85028,582
11.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts23,78032,588
Total23,78032,588