B4A Inter Group Ltd
Registered number: 10407107
Statement of Financial Position
as at 31 October 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 102 136
Current assets
Debtors 4 7,583 11,686
Cash at bank and in hand 1,815 100
9,398 11,786
Creditors: amounts falling due within one year 5 (4,066) (2,972)
Net current assets 5,332 8,814
Total assets less current liabilities 5,434 8,950
Creditors: amounts falling due after more than one year 6 (7,852) (9,459)
Provisions for liabilities - (35)
Net liabilities (2,418) (544)
Capital and reserves
Called up share capital 100 100
Profit and loss account (2,518) (644)
Shareholders' funds (2,418) (544)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
G Rubino
Director
Approved by the board on 12 March 2025
B4A Inter Group Ltd
Notes to the Accounts
for the year ended 31 October 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102 Section 1a small entities, the financial reporting standard applicable in the UK and the Republic of Ireland.
Going concern
The company ceased trading and the financial statements have been prepared on a basis other than the going concern basis.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 25% reducing balance
Debtors
Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price. Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Provisions
Provisions are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees and directors 2024 2023
Number Number
Average number of directors and persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 November 2023 449
At 31 October 2024 449
Depreciation
At 1 November 2023 313
Charge for the year 34
At 31 October 2024 347
Net book value
At 31 October 2024 102
At 31 October 2023 136
4 Debtors 2024 2023
£ £
Other debtors 7,583 11,686
5 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 1,607 1,567
Trade creditors - 409
Accruals 720 996
Corporation tax 1,739 -
4,066 2,972
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 7,852 9,459
7 Loans to directors
Description and conditions B/fwd Paid Repaid C/fwd
£ £ £ £
G Rubino
Repayable on demand 5,351 493 - 5,844
5,351 493 - 5,844
8 Other information
B4A Inter Group Ltd is a private company limited by shares and incorporated in England. Its registered office is:
269 Farnborough Road
Farnborough
Hampshire
GU14 7LY
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