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Company Registration No. 11205959 (England and Wales)
BA SUPERMARKET LTD Unaudited accounts for the year ended 31 May 2023
BA SUPERMARKET LTD Unaudited accounts Contents
Page
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BA SUPERMARKET LTD Company Information for the year ended 31 May 2023
Director
Baseer Ahmad
Company Number
11205959 (England and Wales)
Registered Office
YAHYA ACCOUNTANCY, 164 WEST HENDON BROADWAY LONDON NW9 7AA ENGLAND
Accountants
Yahya & Co Accountants Ltd T/A Yahya Accountancy 164 West Hendon Broadway London NW9 7AA
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BA SUPERMARKET LTD Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
11,988 
13,320 
Current assets
Inventories
82,366 
71,191 
Debtors
- 
7 
Cash at bank and in hand
58,511 
38,134 
140,877 
109,332 
Creditors: amounts falling due within one year
(87,050)
(98,840)
Net current assets
53,827 
10,492 
Net assets
65,815 
23,812 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
65,715 
23,712 
Shareholders' funds
65,815 
23,812 
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 director acknowledges his 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 and authorised for issue on 9 February 2024 and were signed on its behalf by
Baseer Ahmad Director Company Registration No. 11205959
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BA SUPERMARKET LTD Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
BA SUPERMARKET LTD is a private company, limited by shares, registered in England and Wales, registration number 11205959. The registered office is YAHYA ACCOUNTANCY, 164, WEST HENDON BROADWAY, LONDON, NW9 7AA, ENGLAND.
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
These financial statements for the year ended 31 May 2023 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 June 2021. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% per annum on reducing balance method
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 June 2022
14,800 
At 31 May 2023
14,800 
Depreciation
At 1 June 2022
1,480 
Charge for the year
1,332 
At 31 May 2023
2,812 
Net book value
At 31 May 2023
11,988 
At 31 May 2022
13,320 
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BA SUPERMARKET LTD Notes to the Accounts for the year ended 31 May 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
- 
7 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
2,389 
1,697 
Trade creditors
14,899 
27,761 
Taxes and social security
8,918 
2,179 
Loans from directors
60,844 
67,203 
87,050 
98,840 
7
Average number of employees
During the year the average number of employees was 8 (2022: 4).
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