2023-03-012024-02-292024-02-29false07892033BAU FIRMS 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BAU FIRMS LIMITED

Registered Number
07892033
(England and Wales)

Unaudited Financial Statements for the Year ended
29 February 2024

BAU FIRMS LIMITED
Company Information
for the year from 1 March 2023 to 29 February 2024

Director

Mrs R S Battula

Registered Address

11a Priory Road
Dover
CT17 9RQ

Registered Number

07892033 (England and Wales)
BAU FIRMS LIMITED
Balance Sheet as at
29 February 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets314,27217,840
14,27217,840
Current assets
Stocks6,5176,698
Debtors453,81545,412
Cash at bank and on hand413443
60,74552,553
Creditors amounts falling due within one year5(57,146)(38,884)
Net current assets (liabilities)3,59913,669
Total assets less current liabilities17,87131,509
Creditors amounts falling due after one year6(38,374)(28,745)
Net assets(20,503)2,764
Capital and reserves
Called up share capital11
Profit and loss account(20,504)2,763
Shareholders' funds(20,503)2,764
The financial statements were approved and authorised for issue by the Director on 22 November 2024, and are signed on its behalf by:
Mrs R S Battula
Director
Registered Company No. 07892033
BAU FIRMS LIMITED
Notes to the Financial Statements
for the year ended 29 February 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery20
Fixtures and fittings20
Office Equipment20
Stocks and work in progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.Average number of employees

20242023
Average number of employees during the year98
3.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 March 2314,65287,1196,496108,267
At 29 February 2414,65287,1196,496108,267
Depreciation and impairment
At 01 March 2311,83674,8363,75590,427
Charge for year5632,4575483,568
At 29 February 2412,39977,2934,30393,995
Net book value
At 29 February 242,2539,8262,19314,272
At 28 February 232,81612,2832,74117,840
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables3,653820
Other debtors39,12033,569
Prepayments and accrued income11,04211,023
Total53,81545,412
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables6,1943,909
Bank borrowings and overdrafts13,04812,615
Taxation and social security27,79614,905
Other creditors10,1087,455
Total57,14638,884
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts24,44823,780
Other creditors13,9264,965
Total38,37428,745