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REGISTERED NUMBER: SC718350 (Scotland)






























Financial Statements for the Year Ended 31 December 2023

for

BA BATHROOMS LIMITED

BA BATHROOMS LIMITED (Registered number: SC718350)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BA BATHROOMS LIMITED

Company Information
for the Year Ended 31 December 2023







DIRECTORS: W H Anderson
M Sutherland





SECRETARY: Mrs I F Sutherland





REGISTERED OFFICE: 55 View Terrace
Aberdeen
AB25 2RS





REGISTERED NUMBER: SC718350 (Scotland)





ACCOUNTANTS: A J Croll & Company
19 Bon Accord Crescent
Aberdeen
Aberdeenshire
AB11 6DE

BA BATHROOMS LIMITED (Registered number: SC718350)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 32,957 16,947

CURRENT ASSETS
Debtors 5 34,968 10,367
Cash at bank 59,115 55,449
94,083 65,816
CREDITORS
Amounts falling due within one year 6 43,790 27,737
NET CURRENT ASSETS 50,293 38,079
TOTAL ASSETS LESS CURRENT
LIABILITIES

83,250

55,026

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 83,248 55,024
SHAREHOLDERS' FUNDS 83,250 55,026

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 March 2024 and were signed on its behalf by:



W H Anderson - Director



M Sutherland - Director


BA BATHROOMS LIMITED (Registered number: SC718350)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

BA BATHROOMS LIMITED is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 2 (2022 - 2 ) .

BA BATHROOMS LIMITED (Registered number: SC718350)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

4. TANGIBLE FIXED ASSETS
Motor
vehicles
£   
COST
At 1 January 2023 22,596
Additions 26,995
At 31 December 2023 49,591
DEPRECIATION
At 1 January 2023 5,649
Charge for year 10,985
At 31 December 2023 16,634
NET BOOK VALUE
At 31 December 2023 32,957
At 31 December 2022 16,947

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 29,600 6,738
Other debtors 5,368 3,629
34,968 10,367

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors 13,156 5,246
Taxation and social security 28,803 20,660
Other creditors 1,831 1,831
43,790 27,737