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Company Registration No. SC317901 (Scotland)
BAS Marketing Group Limited Unaudited accounts for the year ended 30 June 2024
BAS Marketing Group Limited Unaudited accounts Contents
Page
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BAS Marketing Group Limited Company Information for the year ended 30 June 2024
Directors
Mr Colin Devine Kenna Chisholm
Company Number
SC317901 (Scotland)
Registered Office
100 CARNEGIE ROAD HILLINGTON INDUSTRIAL ESTATE GLASGOW G52 4JZ
Accountants
Scott Johnston FCCA 48 Caledonia Street Paisley Strathclyde PA3 2JN
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BAS Marketing Group Limited Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
59,684 
- 
Tangible assets
6,072 
8,096 
65,756 
8,096 
Current assets
Inventories
15,215 
17,300 
Debtors
26,110 
24,164 
Cash at bank and in hand
9,974 
4,841 
51,299 
46,305 
Creditors: amounts falling due within one year
(80,478)
(26,970)
Net current (liabilities)/assets
(29,179)
19,335 
Net assets
36,577 
27,431 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
36,477 
27,331 
Shareholders' funds
36,577 
27,431 
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 7 March 2025 and were signed on its behalf by
Mr Colin Devine Director Company Registration No. SC317901
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BAS Marketing Group Limited Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
BAS Marketing Group Limited is a private company, limited by shares, registered in Scotland, registration number SC317901. The registered office is 100 CARNEGIE ROAD, HILLINGTON INDUSTRIAL ESTATE, GLASGOW, G52 4JZ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 July 2023
- 
Additions
66,316 
At 30 June 2024
66,316 
Amortisation
At 1 July 2023
- 
Charge for the year
6,632 
At 30 June 2024
6,632 
Net book value
At 30 June 2024
59,684 
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BAS Marketing Group Limited Notes to the Accounts for the year ended 30 June 2024
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 July 2023
10,795 
At 30 June 2024
10,795 
Depreciation
At 1 July 2023
2,699 
Charge for the year
2,024 
At 30 June 2024
4,723 
Net book value
At 30 June 2024
6,072 
At 30 June 2023
8,096 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
26,110 
24,164 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
5,175 
(5,701)
Obligations under finance leases and hire purchase contracts
7,861 
9,828 
Trade creditors
19,224 
13,142 
Taxes and social security
13,934 
7,735 
Other creditors
5,019 
- 
Loans from directors
28,693 
- 
Accruals
572 
1,966 
80,478 
26,970 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Average number of employees
During the year the average number of employees was 5 (2023: 3).
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