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REGISTERED NUMBER: 07498614 (England and Wales)















B. A. MEDIA HOLDINGS LIMITED

Unaudited Financial Statements for the Year Ended 31 March 2024






B. A. MEDIA HOLDINGS LIMITED (REGISTERED NUMBER: 07498614)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


B. A. MEDIA HOLDINGS LIMITED

Company Information
for the Year Ended 31 March 2024







DIRECTOR: S Kataria





REGISTERED OFFICE: 59-61 Charlotte Street
St Pauls Square
Birmingham
West Midlands
B3 1PX





REGISTERED NUMBER: 07498614 (England and Wales)





ACCOUNTANTS: Michael Dufty Partnership Limited
59-61 Charlotte Street
St Pauls Square
Birmingham
West Midlands
B3 1PX

B. A. MEDIA HOLDINGS LIMITED (REGISTERED NUMBER: 07498614)

Balance Sheet
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 407,346 419,769
Investments 5 100 100
407,446 419,869

CURRENT ASSETS
Debtors 6 602,006 364,936
Cash at bank 2,442 89,338
604,448 454,274
CREDITORS
Amounts falling due within one year 7 361,808 235,215
NET CURRENT ASSETS 242,640 219,059
TOTAL ASSETS LESS CURRENT
LIABILITIES

650,086

638,928

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 649,986 638,828
SHAREHOLDERS' FUNDS 650,086 638,928

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 7 November 2024 and were signed by:




S Kataria - Director


B. A. MEDIA HOLDINGS LIMITED (REGISTERED NUMBER: 07498614)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

B. A. Media Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Long leasehold - 2.5% on cost
Fixtures and fittings - 20% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2023
and 31 March 2024 450,000 5,865 455,865
DEPRECIATION
At 1 April 2023 33,750 2,346 36,096
Charge for year 11,250 1,173 12,423
At 31 March 2024 45,000 3,519 48,519
NET BOOK VALUE
At 31 March 2024 405,000 2,346 407,346
At 31 March 2023 416,250 3,519 419,769

B. A. MEDIA HOLDINGS LIMITED (REGISTERED NUMBER: 07498614)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 April 2023
and 31 March 2024 100
NET BOOK VALUE
At 31 March 2024 100
At 31 March 2023 100

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 2,188 7,103
Other debtors 599,818 357,833
602,006 364,936

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed to associates 336,280 211,546
Taxation and social security 9,491 9,419
Other creditors 16,037 14,250
361,808 235,215

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2024 and 31 March 2023:

2024 2023
£    £   
S Kataria
Balance outstanding at start of year 160,819 -
Amounts advanced 182,000 -
Amounts repaid (289,542 ) 160,819
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 53,277 160,819

B. A. MEDIA HOLDINGS LIMITED (REGISTERED NUMBER: 07498614)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

9. RELATED PARTY DISCLOSURES

At the balance sheet date the company was owed £36,014 (2023: £36,014) by Gatsby Court Limited a company controlled by the director S Kataria.

At the balance sheet date the company owed £334,624 (2023: £211,546) to Youth Discount Limited a company controlled by the director S Kataria.

At the balance sheet date the company was owed £977 (2023: £76,000) by British American Group Limited a company controlled by the director S Kataria.

At the balance sheet date the company was owed £507,894 (2023: £85,000) by Sushil Kataria Property Limited a company controlled by the director S Kataria.

10. ULTIMATE CONTROLLING PARTY

The controlling party is S Kataria.