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REGISTERED NUMBER: 13251658 (England and Wales)











FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

BA TOPCO LTD

BA TOPCO LTD (REGISTERED NUMBER: 13251658)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BA TOPCO LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: P A Reed
J A Jackson





REGISTERED OFFICE: Medina House
2 Station Avenue
Bridlington
East Yorkshire
YO164LZ





REGISTERED NUMBER: 13251658 (England and Wales)





ACCOUNTANTS: Lloyd Dowson Limited
Medina House
2 Station Avenue
Bridlington
East Yorkshire
YO16 4LZ

BA TOPCO LTD (REGISTERED NUMBER: 13251658)

BALANCE SHEET
30 APRIL 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,501,673 1,282,677

CURRENT ASSETS
Stocks 378,232 97,500
Debtors 5 28,616 26,318
Cash at bank and in hand 9,794 26,131
416,642 149,949
CREDITORS
Amounts falling due within one year 6 399,138 361,475
NET CURRENT ASSETS/(LIABILITIES) 17,504 (211,526 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,519,177

1,071,151

CREDITORS
Amounts falling due after more than one
year

7

1,548,643

1,151,640
NET LIABILITIES (29,466 ) (80,489 )

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings (29,566 ) (80,589 )
SHAREHOLDERS' FUNDS (29,466 ) (80,489 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

BA TOPCO LTD (REGISTERED NUMBER: 13251658)

BALANCE SHEET - continued
30 APRIL 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 January 2025 and were signed on its behalf by:





J A Jackson - Director


BA TOPCO LTD (REGISTERED NUMBER: 13251658)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

BA TOPCO Ltd 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.

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.

Turnover
Turnover represents income excluding discounts, rebates, value added tax and other taxes. Turnover is generated from caravan park activities and recognised on the exchange of goods and services, in line with the rights and obligations of the goods or services provided.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

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

BA TOPCO LTD (REGISTERED NUMBER: 13251658)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

4. TANGIBLE FIXED ASSETS
Land and
buildings
£   
COST
At 1 May 2023 1,282,677
Additions 218,996
At 30 April 2024 1,501,673
NET BOOK VALUE
At 30 April 2024 1,501,673
At 30 April 2023 1,282,677

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 17,010 -
Other debtors 11,606 26,318
28,616 26,318

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade creditors 7,329 13,535
Amounts owed to associates 58,334 78,787
Other creditors 333,475 269,153
399,138 361,475

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.24 30.4.23
£    £   
Other creditors 1,548,643 1,151,640

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Other loans 1,362,520 556,200

8. SECURED DEBTS

The following secured debts are included within creditors:

30.4.24 30.4.23
£    £   
Other loans 1,590,731 1,300,500

BA TOPCO LTD (REGISTERED NUMBER: 13251658)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 30.4.23
value: £    £   
1,000 10p Ordinary 10p 100 100