2023-04-012024-03-312024-03-31falseSC654150BAJR 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BAJR LTD

Registered Number
SC654150
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2024

BAJR LTD
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

CONNOLLY, David Ian
KDOLSKA, Hana

Registered Address

26 Thornfield Avenue
Selkirk
TD7 4DT

Registered Number

SC654150 (Scotland)
BAJR LTD
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets33,0006,000
Tangible assets42,2543,005
5,2549,005
Current assets
Debtors17,59912,282
Cash at bank and on hand51,77043,221
69,36955,503
Creditors amounts falling due within one year(45,280)(31,157)
Net current assets (liabilities)24,08924,346
Total assets less current liabilities29,34333,351
Net assets29,34333,351
Capital and reserves
Called up share capital100100
Profit and loss account29,24333,251
Shareholders' funds29,34333,351
The financial statements were approved and authorised for issue by the Board of Directors on 27 August 2024, and are signed on its behalf by:
CONNOLLY, David Ian
Director
Registered Company No. SC654150
BAJR LTD
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account. 20% straight line depreciation.
Tangible fixed assets and depreciation
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Office Equipment25
2.Average number of employees

20242023
Average number of employees during the year22
3.Intangible assets

Total

£
Cost or valuation
At 01 April 2315,000
At 31 March 2415,000
Amortisation and impairment
At 01 April 239,000
Charge for year3,000
At 31 March 2412,000
Net book value
At 31 March 243,000
At 31 March 236,000
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 234,342
At 31 March 244,342
Depreciation and impairment
At 01 April 231,337
Charge for year751
At 31 March 242,088
Net book value
At 31 March 242,254
At 31 March 233,005
5.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
CONNOLLY, David Ian04,8044,393411
Directors Loan
04,8044,393411