BSAEA Limited 12326020 false 2023-05-01 2024-04-30 2024-04-30 The principal activity of the company is Medical Training Courses Digita Accounts Production Advanced 6.30.9574.0 true 12326020 2023-05-01 2024-04-30 12326020 2024-04-30 12326020 core:CurrentFinancialInstruments 2024-04-30 12326020 core:CurrentFinancialInstruments core:WithinOneYear 2024-04-30 12326020 bus:SmallEntities 2023-05-01 2024-04-30 12326020 bus:AuditExemptWithAccountantsReport 2023-05-01 2024-04-30 12326020 bus:FullAccounts 2023-05-01 2024-04-30 12326020 bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 12326020 bus:RegisteredOffice 2023-05-01 2024-04-30 12326020 bus:Director1 2023-05-01 2024-04-30 12326020 bus:Director2 2023-05-01 2024-04-30 12326020 bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 12326020 countries:AllCountries 2023-05-01 2024-04-30 12326020 2022-05-01 2023-04-30 12326020 2023-04-30 12326020 core:CurrentFinancialInstruments 2023-04-30 12326020 core:CurrentFinancialInstruments core:WithinOneYear 2023-04-30 iso4217:GBP xbrli:pure

Registration number: 12326020

BSAEA Limited

Unaudited Filleted Financial Statements

for the Year Ended 30 April 2024

 

BSAEA Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 4

 

BSAEA Limited

Company Information

Directors

P B Charlson

V S Swaminathan

Registered office

Kingfisher Court
Plaxton Bridge Road
Woodmansey
Beverley
East Yorkshire
HU17 0RT

 

BSAEA Limited

(Registration number: 12326020)
Balance Sheet as at 30 April 2024

Note

2024
£

2023
£

Current assets

 

Debtors

4

2

2

Cash at bank and in hand

 

10,960

9,504

 

10,962

9,506

Creditors: Amounts falling due within one year

5

(1,536)

(2,554)

Net assets

 

9,426

6,952

Capital and reserves

 

Called up share capital

2

2

Retained earnings

9,424

6,950

Shareholders' funds

 

9,426

6,952

For the financial year ending 30 April 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the Company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have 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.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 14 January 2025 and signed on its behalf by:
 

.........................................
P B Charlson
Director

.........................................
V S Swaminathan
Director

 

BSAEA Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

1

General information

The company is a private company limited by share capital incorporated in England and Wales and the company registration number is 12326020.

The address of its registered office is:
Kingfisher Court
Plaxton Bridge Road
Woodmansey
Beverley
East Yorkshire
HU17 0RT

The principal place of business is:
39 Rodney Street, Clininc
Liverpool
L1 9EN
England

These financial statements were authorised for issue by the Board on 14 January 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements have been prepared in sterling and are rounded to the nearest pound.

Revenue recognition

Turnover arises from the provision of services. Turnover is measured at the fair value of the consideration received or receivable and represents amounts for the rendering of services in the normal course of business, net of discounts and other sales-related taxes.

Turnover from the provision of services is recognised when the service is performed.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met of each of the companies activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

BSAEA Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the Company (including Directors) during the year, was 2 (2023 - 2).

4

Debtors

2024
£

2023
£

Other debtors

2

2

2

2

5

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Taxation and social security

601

1,663

Accruals and deferred income

935

891

1,536

2,554