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Company Registration No. 11074454 (England and Wales)
B3SA Ltd Unaudited accounts for the year ended 31 October 2023
B3SA Ltd Unaudited accounts Contents
Page
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B3SA Ltd Company Information for the year ended 31 October 2023
Directors
Mr Arbab Shahzad Mr Tahir Iqbal
Company Number
11074454 (England and Wales)
Registered Office
201 Queens Road Halifax West Yorkshire HX1 4NE
Accountants
Sultan Accountants Ltd 298 Gibbet Street Halifax West Yorkshire HX1 4JX
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B3SA Ltd Statement of financial position as at 31 October 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,100 
1,275 
Current assets
Inventories
477,405 
400,815 
Debtors
5,250 
8,250 
Cash at bank and in hand
13,975 
52,118 
496,630 
461,183 
Creditors: amounts falling due within one year
(86,777)
(90,343)
Net current assets
409,853 
370,840 
Total assets less current liabilities
410,953 
372,115 
Creditors: amounts falling due after more than one year
(207,239)
(207,239)
Net assets
203,714 
164,876 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
203,713 
164,875 
Shareholders' funds
203,714 
164,876 
For the year ending 31 October 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 31 July 2024 and were signed on its behalf by
Mr Tahir Iqbal Director Company Registration No. 11074454
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B3SA Ltd Notes to the Accounts for the year ended 31 October 2023
1
Statutory information
B3SA Ltd is a private company, limited by shares, registered in England and Wales, registration number 11074454. The registered office is 201 Queens Road, Halifax, West Yorkshire, HX1 4NE.
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
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:
Computer equipment
10%
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 November 2022
1,750 
At 31 October 2023
1,750 
Depreciation
At 1 November 2022
475 
Charge for the year
175 
At 31 October 2023
650 
Net book value
At 31 October 2023
1,100 
At 31 October 2022
1,275 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
5,250 
8,250 
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B3SA Ltd Notes to the Accounts for the year ended 31 October 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
8,079 
39,806 
Trade creditors
69,548 
41,890 
Taxes and social security
9,150 
8,647 
86,777 
90,343 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
42,336 
42,336 
Loans from directors
164,903 
164,903 
207,239 
207,239 
8
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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