01 February 2023 31 January 2024 10575746 2023-02-01 10575746 2024-01-31 10575746 2023-02-01 2024-01-31 10575746 uk-bus:Director1 2023-02-01 2024-01-31 10575746 uk-bus:Director2 2023-02-01 2024-01-31 10575746 uk-bus:CompanySecretary1 2023-02-01 2024-01-31 10575746 2023-01-31 10575746 2022-02-01 2023-01-31 10575746 uk-core:WithinOneYear 2024-01-31 10575746 uk-core:WithinOneYear 2023-01-31 10575746 uk-core:ShareCapital 2024-01-31 10575746 uk-core:ShareCapital 2023-01-31 10575746 uk-core:RetainedEarningsAccumulatedLosses 2024-01-31 10575746 uk-core:RetainedEarningsAccumulatedLosses 2023-01-31 10575746 uk-core:RetainedEarningsAccumulatedLosses 2022-02-01 2023-01-31 10575746 uk-core:RetainedEarningsAccumulatedLosses 2023-02-01 2024-01-31 10575746 uk-bus:RegisteredOffice 2023-02-01 2024-01-31 10575746 uk-curr:PoundSterling 2023-02-01 2024-01-31 10575746 uk-core:PlantMachinery 2023-02-01 2024-01-31 10575746 uk-core:Vehicles 2023-02-01 2024-01-31 10575746 uk-core:FurnitureFittings 2023-02-01 2024-01-31 10575746 uk-core:OfficeEquipment 2023-02-01 2024-01-31 10575746 uk-core:VehiclesPlantMachinery 2023-01-31 10575746 uk-core:FurnitureFittingsToolsEquipment 2023-01-31 10575746 uk-core:VehiclesPlantMachinery 2023-02-01 2024-01-31 10575746 uk-core:FurnitureFittingsToolsEquipment 2023-02-01 2024-01-31 10575746 uk-core:VehiclesPlantMachinery 2024-01-31 10575746 uk-core:FurnitureFittingsToolsEquipment 2024-01-31 10575746 2024-01-31 10575746 2023-02-01 2024-01-31 10575746 2023-01-31 10575746 2022-02-01 2023-01-31 10575746 dpl-core:AdministrativeExpenses dpl-core:Item1 2023-02-01 2024-01-31 10575746 dpl-core:AdministrativeExpenses dpl-core:Item1 2022-02-01 2023-01-31 10575746 dpl-core:AdministrativeExpenses dpl-core:Item2 2023-02-01 2024-01-31 10575746 dpl-core:AdministrativeExpenses dpl-core:Item2 2022-02-01 2023-01-31 10575746 dpl-core:AdministrativeExpenses 2023-02-01 2024-01-31 10575746 dpl-core:AdministrativeExpenses 2022-02-01 2023-01-31 10575746 dpl-core:Item7 2023-02-01 2024-01-31 10575746 dpl-core:Item7 2022-02-01 2023-01-31 10575746 dpl-core:Item10 2023-02-01 2024-01-31 10575746 dpl-core:Item10 2022-02-01 2023-01-31 10575746 uk-bus:FRS102 2023-02-01 2024-01-31 10575746 uk-bus:FullAccounts 2023-02-01 2024-01-31 10575746 uk-bus:AuditExemptWithAccountantsReport 2023-02-01 2024-01-31 10575746 uk-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 iso4217:GBP xbrli:pure
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
  BASHIR AA & SONS LTD
   
   
   
  UNAUDITED FINANCIAL STATEMENTS
   
   
  FOR THE YEAR ENDED 31 JANUARY 2024
   
   
   
   
   
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
  BASHIR AA & SONS LTD
  FINANCIAL STATEMENTS
  FOR THE YEAR ENDED 31 JANUARY 2024
       
       
  DIRECTORS
       
  Mrs S Parveen
  Mr M I Bashir
       
       
  REGISTERED OFFICE
       
  46 Broad Street
Staple Hill
Bristol
BS16 5NS
       
       
  COMPANY REGISTERED NUMBER
       
  10575746
       
       
  BANKERS
       
  Lloyds Bank plc
       
       
  ACCOUNTANTS
       
  Adam House
  Chartered Accountants
  123 Fishponds Road
Bristol
BS5 6PR
       
       
  CONTENTS
       
  Pages
       
  3 Directors' Report  
       
       
  4 Accountants' Report  
       
       
  5 Income Statement  
       
       
  5 Other Comprehensive Income  
       
       
  6 Statement of Financial Position  
       
       
  7 Statement of Changes in Equity  
       
       
  page 1
  BASHIR AA & SONS LTD
  FINANCIAL STATEMENTS
  FOR THE YEAR ENDED 31 JANUARY 2024
       
       
  8-12 Notes to the Financial Statements  
       
     
  The following do not form part of the statutory financial statements:
     
       
  13 Trading and Profit and Loss Account  
       
  14 Profit and Loss Account Summaries  
       
       
  page 2
  BASHIR AA & SONS LTD
  DIRECTORS' REPORT
  FOR THE YEAR ENDED 31 JANUARY 2024
       
  The directors present their report and the financial statements of the company for the year ended 31 January 2024.
       
       
  PRINCIPAL ACTIVITIES
       
  The principal activities of the company for the year under review was that of providing fitness facilities.
       
  DIRECTORS
       
  The directors who served during the year were as follows:
       
  Mrs S Parveen
  Mr M I Bashir
       
       
       
  SMALL COMPANY EXEMPTIONS
       
  This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
       
       
  This report was approved by the board on 28 December 2024 and signed on their behalf.
     
     
     
     
  Signed
  M I Bashir
  page 3
  CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
  ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF
  BASHIR AA & SONS LTD
  FOR THE YEAR ENDED 31 JANUARY 2024
     
  In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Bashir AA & Sons LTD for the year ended 31 January 2024 which comprise the Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.
     
  As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
     
  This report is made solely to the Board of Directors of Bashir AA & Sons LTD, as a body, in accordance with the terms of our engagement letter dated 15 June 2021. Our work has been undertaken solely to prepare for your approval the accounts of Bashir AA & Sons LTD and state those matters that we have agreed to state to the Board of Directors of Bashir AA & Sons LTD, as a body, in this report in accordance with AAF 2/10 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bashir AA & Sons LTD and its Board of Directors as a body for our work or for this report.
     
  It is your duty to ensure that Bashir AA & Sons LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Bashir AA & Sons LTD. You consider that Bashir AA & Sons LTD is exempt from the statutory audit requirement for the year.
     
  We have not been instructed to carry out an audit or a review of the accounts of Bashir AA & Sons LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
     
     
     
     
     
     
     
  Adam House
  Chartered Accountants
     
  123 Fishponds Road
Bristol
BS5 6PR
     
  28 December 2024
  page 4
  BASHIR AA & SONS LTD
  INCOME STATEMENT
  FOR THE YEAR ENDED 31 JANUARY 2024
           
           
    Note 2024 2023
      £ £
           
  TURNOVER   267,745 -
           
  Cost of sales   20,222 -
  GROSS PROFIT   247,523 -
           
  Distribution costs and selling expenses   8,197 -
  Administrative expenses   262,363 43,015
       
  OPERATING LOSS   (23,037) (43,015)
           
  LOSS BEFORE TAXATION   (23,037) (43,015)
           
  Taxation   - -
  LOSS AFTER TAXATION   (23,037) (43,015)
           
  LOSS FOR THE FINANCIAL YEAR   23,037) 43,015)
       
  The notes on pages 8-12 form part of these financial statements
   
  page 5
  BASHIR AA & SONS LTD
  Company registered number: 10575746
  STATEMENT OF FINANCIAL POSITION AT 31 January 2024
           
    Note 2024 2023
      £ £ £
  FIXED ASSETS
  Property, plant and equipment 3 350,533 1,615
  CURRENT ASSETS    
  Debtors 4 - 8,480
  Cash at bank and in hand   5,116 217
      5,116 8,697
  CREDITORS: Amounts falling due within one year 5 421,601 53,227
  NET CURRENT LIABILITIES   (416,485) (44,530)
  NET LIABILITIES   65,952) 42,915)
       
  CAPITAL AND RESERVES
  Called up share capital   100 100
  Retained earnings   (66,052) (43,015)
  SHAREHOLDERS' FUNDS   65,952) 42,915)
       
  In approving these financial statements as directors of the company we hereby confirm the following:
       
  For the year in question the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
       
  The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 in accordance with section 476 of the Companies Act 2006.
       
  The directors acknowledge their responsibilities for: 1) ensuring that the company keeps accounting records which comply with Sections 386 and 386 of the Companies Act 2006, and 2) preparing financial statements that give a true and fair view of the state of affairs of the company at at the end of each financial year and of its profit or loss for the 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 the financial statements, so far as they are applicable to the company.
 
 
       
  These accounts have been prepared 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 accounts were approved by the board of directors on 28 December 2024
 
 
 
       
  M I Bashir, Director
  The notes on pages 8-12 form part of these financial statements
   
  page 6
  BASHIR AA & SONS LTD
  STATEMENT OF CHANGES IN EQUITY
  FOR THE YEAR ENDED 31 JANUARY 2024
         
    Called-up Retained Total
    share earnings equity
    capital    
    £ £ £
  At 100 - 100
  Loss for the year - (43,015) (43,015)
         
  At 31 January 2023 and 1 February 2023 100 (43,015) (42,915)
  Loss for the year (23,037) (23,037)
  At 31 January 2024 100 (66,052) (65,952)
   
  The notes on pages 8-12 form part of these financial statements
   
  page 7
  BASHIR AA & SONS LTD
  NOTES TO THE ACCOUNTS
  FOR THE YEAR ENDED 31 JANUARY 2024
       
 
1. SIGNIFICANT ACCOUNTING POLICIES
       
         
1a. Statement of compliance
         
  Bashir AA & Sons LTD is a private limited company and incorporated in England and Wales..
         
  Registered office:
  46 Broad Street
Staple Hill
Bristol
BS16 5NS
  These financial statements are the first financial statements that comply with FRS 102. The date of transition is 1 February 2023.
         
  The transition to FRS 102 has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in notes and below. These financial statements have been prepared in accordance with the provisions of Section 1A of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
         
 
         
  Basis of accounting
         
 
  The financial statements have been prepared under the historical cost convention. The presentation currency is £ sterling.
         
1c. Revenue recognition
         
  Income is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
         
1d. Borrowing costs
         
  Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets, until such time as the assets are substantially ready for their intended use or sale. Investment income earned on the temporary investment of specific borrowings pending their expenditure on qualifying assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
         
 
         
1e. Taxation
         
         
  Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
  page 8
  BASHIR AA & SONS LTD
  NOTES TO THE ACCOUNTS (CONT.)
  FOR THE YEAR ENDED 31 JANUARY 2024
       
 
1. SIGNIFICANT ACCOUNTING POLICIES (CONT.)
       
1f. Property, plant and equipment
       
  Depreciation is provided, after taking account of any grants receivable, at the following annual rates in order to write off each asset over its estimated useful life.
       
  Plant and machinery Reducing balance 25%  
  Vehicles Reducing balance 25%  
  Fixtures and fittings Reducing balance 15%  
  Equipment Reducing balance 15%  
         
1g. Inventories
         
  Stocks are stated at the lower of cost and net realisable value. Cost includes all costs incurred in bringing each product to its present location and condition.
         
         
1h. Short term debtors and creditors
         
  Debtors and creditors receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in profit and loss.
         
         
1i. Cash and cash equivalents
         
  Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. For the purpose of statement of cash flows, bank overdrafts which are repayable on demand form an integral part of the Company's cash management are included as a component of cash and cash equivalents.
         
 
         
1j. Interest bearing borrowings
         
  All interest-bearing loans and borrowings which are basic financial instruments are initially recognised at the present value of cash payable to the bank (including interest). After initial recognition they are measured at amortised cost using the effective interest rate method, less impairment. Any difference between the amount initially recognised and redemption value is recognised in profit and loss together with any interest and fees payable.
         
         
1k. Leased assets
         
  Assets held under finance leases, which are leases where substantially all the risks and rewards of ownership of the asset have passed to the Company are capitalised in the balance sheet and are depreciated over the shorter of the lease term and the asset's useful life. A corresponding liability is recognised for the lower of the fair value of the leased asset and the present value of the minimum lease payments in the balance sheet. Lease payments are apportioned between the reduction of the lease liability and finance charges in the income statement so as to achieve a constant rate of interest on the remaining balance of the liability. Rentals payable under operating leases are charged in the profit and loss account on a straight line basis over the lease term. Lease incentives are recognised over the lease term on a straight line basis.
         
 
         
  page 9
  BASHIR AA & SONS LTD
  NOTES TO THE ACCOUNTS (CONT.)
  FOR THE YEAR ENDED 31 JANUARY 2024
       
 
1. SIGNIFICANT ACCOUNTING POLICIES (CONT.)
         
1l. Foreign currencies
         
  Transactions in foreign currencies are initially recorded in the entity’s functional currency by applying the spot exchange rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated at the rate of exchange ruling at the balance sheet date. All differences are taken to the profit and loss account.
         
         
1m. Employee benefits
         
  The obligations for contributions to defined contribution scheme are recognised as an expense as incurred. The assets of the scheme are held separately from those of the Company in an independent administered fund.
         
         
1n. Discontinued operations
         
  A discontinued operation is a component of the Company's business, the operations and cash flows of which can be clearly distinguished from the rest of the Company and which represents a separate major line of business or geographical area of operations, or is part of a signal coordinated disposal of a separate major line of business or geographical area of operations, or is a subsidiary acquired exclusively with a review to resale.
         
         
1o. Provisions
         
  Provisions are recognised when the Company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
         
         
1p. Judgements and key sources of estimation uncertainty
         
  In the application of the Company's accounting policies, management is required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:
         
 
         
 
         
  page 10
  BASHIR AA & SONS LTD
  NOTES TO THE ACCOUNTS (CONT.)
  FOR THE YEAR ENDED 31 JANUARY 2024
       
       
2. DIRECTORS AND EMPLOYEES
       
  The average weekly number of employees during the year were as follows:
    2024 2023
    No. No.
  Management and administration 2 1
  Production and sales 2 1
    4 2
   
         
3. PROPERTY, PLANT AND EQUIPMENT
    Plant & Fixtures &  
    Machinery Equipment Total
    £ £ £
  Cost
         
  At 1 February 2023 - 1,900 1,900
  Additions other than through business combinations 465,547 - 465,547
         
  At 31 January 2024 465,547 1,900 467,447
   
  Depreciation
         
  At 1 February 2023 - 285 285
  For the year 116,387 242 116,629
  At 31 January 2024 116,387 527 116,914
   
  Net Book Amounts
         
  At 31 January 2024 349,160 1,373 350,533
  At 31 January 2023 - 1,615 1,615
   
       
       
4. DEBTORS 2024 2023
    £ £
  Social security and other taxes - 8,480
    £- £8,480
   
  page 11
  BASHIR AA & SONS LTD
  NOTES TO THE ACCOUNTS (CONT.)
  FOR THE YEAR ENDED 31 JANUARY 2024
       
       
5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
    2024 2023
    £ £
  Other taxes and social security 16,634 -
  Other creditors 404,967 53,227
    £421,601 £53,227
   
       
       
       
6. RELATED PARTY TRANSACTIONS
  The company is controlled by the director who own or control 100% of the called up share capital.
       
       
       
       
  page 12
  BASHIR AA & SONS LTD
  TRADING AND PROFIT AND LOSS ACCOUNT
  FOR THE YEAR ENDED 31 JANUARY 2024
           
    2024 2023
    £ £ £ £
           
  Turnover 267,745 -
           
  Cost of sales:
  Purchases 13,957 -
  Other direct expenses 6,265 -
    20,222 -
    20,222 -
  Gross profit 247,523 -
  Less:
  Selling and marketing costs 8,197 -
  Administrative expenses 145,734 42,730
  Depreciation and amortisation 116,629 285
    270,560 43,015
  Net loss for the year before taxation (23,037) (43,015)
  Net loss for the year after taxation (23,037) (43,015)
  Retained losses brought forward (43,015) -
  Retained losses carried forward 66,052) 43,015)
       
   
  This page does not form part of the Company's Statutory Financial
  Statements and is prepared for the information of the Directors only.
   
  page 13
  BASHIR AA & SONS LTD
  PROFIT AND LOSS ACCOUNT SUMMARIES
  FOR THE YEAR ENDED 31 JANUARY 2024
           
      2024   2023
      £   £
  Other direct expenses
  Sub-contract   6,265   -
      £6,265   £-
       
           
  Selling and marketing costs:
  Advertising & sales promotion   8,197   -
      £8,197   £-
       
           
  Administrative expenses:
  Rent payable   21,406   445
  Rates   10,406   -
  Water rates   748   -
  Light and heat   5,252   -
  Repairs & renewals   36,470   -
  General wages   3,405   105
  Pension contributions   1,950   -
  Equipment leasing   41,370   -
  Computer costs   1,433   -
  Motor expenses   4,540   1,005
  Accountancy   3,916   200
  Professional Fees   -   3,503
  Legal costs (revenue)   40   -
  Insurance   5,061   -
  Cleaning   680   -
  Stationery & office supplies   1,136   75
  Telephone   960   386
  Sundry expenses   361   12
  Subscriptions   -   36,999
  Licences   2,352   -
  Security costs   360   -
  Card charges   3,888   -
      £145,734   £42,730
       
           
  Depreciation and amortisation:
  Depreciation of plant & machinery   116,387   -
  Depreciation of equipment   242   285
      £116,629   £285
       
   
  This page does not form part of the Company's Statutory Financial
  Statements and is prepared for the information of the Directors only.
   
  page 14