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Registered number: 11704275
BSA 786 LIMITED
Unaudited Financial Statements
For The Year Ended 31 May 2023
WK & CO ACCOUNTANTS LIMITED
Chartered Certified Accountants
28 Blackwood Road
Sutton Coldfield
B74 3PH
Unaudited Financial Statements
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of BSA 786 LIMITED for the year ended 31 May 2023
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of BSA 786 LIMITED which comprise the Profit and Loss Account, the 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/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of BSA 786 LIMITED , as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of BSA 786 LIMITED and state those matters that we have agreed to state to the directors of BSA 786 LIMITED , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BSA 786 LIMITED and its directors as a body for our work or for this report.
It is your duty to ensure that BSA 786 LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of BSA 786 LIMITED . You consider that BSA 786 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 accounts of BSA 786 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 financial statements.
Signed
26/02/2024
WK & CO ACCOUNTANTS LIMITED
Chartered Certified Accountants
28 Blackwood Road
Sutton Coldfield
B74 3PH
Page 1
Page 2
Balance Sheet
Registered number: 11704275
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 40,654 44,364
40,654 44,364
CURRENT ASSETS
Stocks 5 3,250 3,200
Debtors 6 85,814 89,144
Cash at bank and in hand 50,923 17,526
139,987 109,870
Creditors: Amounts Falling Due Within One Year 7 (120,415 ) (101,886 )
NET CURRENT ASSETS (LIABILITIES) 19,572 7,984
TOTAL ASSETS LESS CURRENT LIABILITIES 60,226 52,348
Creditors: Amounts Falling Due After More Than One Year 8 (26,740 ) (37,229 )
NET ASSETS 33,486 15,119
CAPITAL AND RESERVES
Called up share capital 10 99 99
Profit and Loss Account 33,387 15,020
SHAREHOLDERS' FUNDS 33,486 15,119
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Page 3
For the year ending 31 May 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Bilal Malik
Director
26/02/2024
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
BSA 786 LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 11704275 . The registered office is 28 Blackwood Road, Sutton Coldfield, B74 3PH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 15 years on straight line
Plant & Machinery 15% on reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 17 (2022: 20)
17 20
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Total
£ £ £
Cost
As at 1 June 2022 4,890 61,542 66,432
Additions 69 2,849 2,918
As at 31 May 2023 4,959 64,391 69,350
...CONTINUED
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Depreciation
As at 1 June 2022 752 21,316 22,068
Provided during the period 320 6,308 6,628
As at 31 May 2023 1,072 27,624 28,696
Net Book Value
As at 31 May 2023 3,887 36,767 40,654
As at 1 June 2022 4,138 40,226 44,364
5. Stocks
2023 2022
£ £
Stock 3,250 3,200
3,250 3,200
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 10,334 6,313
Other debtors 75,480 82,831
85,814 89,144
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts - 2,500
Trade creditors 35,333 14,937
Bank loans and overdrafts 12,139 10,000
Other creditors 50,705 50,755
Taxation and social security 22,238 23,694
120,415 101,886
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 26,740 37,229
26,740 37,229
9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 2,500
- 2,500
- 2,500
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10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 99 99
11. Related Party Transactions
Included within other debtors is an amount £72,379 (2022 - 80,464) owed by a company under common control.
Page 6