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Company Registration No. 08659730 (England and Wales)
BSA Group (SW) Limited Unaudited accounts for the year ended 30 September 2024
BSA Group (SW) Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
- 2 -
BSA Group (SW) Limited Company Information for the year ended 30 September 2024
Director
Mr B Andrews
Secretary
Mrs K Smith
Company Number
08659730 (England and Wales)
Registered Office
Windyridge Abson Road Wick Bristol BS30 5TS
Accountants
De Verose Accounting Ltd 18 De Verose Court Hanham Bristol BS15 3SW
- 3 -
BSA Group (SW) Limited Accountants' report
Accountants' report to the director of BSA Group (SW) Limited on the preparation of the unaudited statutory accounts for the year ended 30 September 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of BSA Group (SW) Limited for the year ended 30 September 2024 as set out on pages 5 - 8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of BSA Group (SW) Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of BSA Group (SW) Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BSA Group (SW) Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that BSA Group (SW) Limited 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 BSA Group (SW) Limited. You consider that BSA Group (SW) Limited 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 BSA Group (SW) Limited. 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.
De Verose Accounting Ltd 18 De Verose Court Hanham Bristol BS15 3SW 6 April 2025
- 4 -
BSA Group (SW) Limited Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
806,475 
768,294 
Investments
5
20 
20 
806,495 
768,314 
Current assets
Debtors
6
171,424 
270,441 
Cash at bank and in hand
5,811 
14,081 
177,235 
284,522 
Creditors: amounts falling due within one year
7
(112,705)
(70,285)
Net current assets
64,530 
214,237 
Total assets less current liabilities
871,025 
982,551 
Creditors: amounts falling due after more than one year
8
(843,154)
(780,039)
Provisions for liabilities
Deferred tax
- 
(19,414)
Net assets
27,871 
183,098 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
27,771 
182,998 
Shareholders' funds
27,871 
183,098 
For the year ending 30 September 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 director acknowledges his 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 and authorised for issue on 6 April 2025 and were signed on its behalf by
Mr B Andrews Director Company Registration No. 08659730
- 5 -
BSA Group (SW) Limited Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
BSA Group (SW) Limited is a private company, limited by shares, registered in England and Wales, registration number 08659730. The registered office is Windyridge, Abson Road, Wick, Bristol, BS30 5TS.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing value
Motor vehicles
25% Reducing value
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At valuation 
At cost 
At cost 
At 1 October 2023
254,626 
147,522 
805,420 
1,207,568 
Additions
- 
44,300 
110,416 
154,716 
Revaluations
45,375 
- 
- 
45,375 
Disposals
- 
- 
(50,200)
(50,200)
At 30 September 2024
300,001 
191,822 
865,636 
1,357,459 
Depreciation
At 1 October 2023
- 
64,800 
374,474 
439,274 
Charge for the year
- 
31,755 
114,271 
146,026 
On disposals
- 
- 
(34,316)
(34,316)
At 30 September 2024
- 
96,555 
454,429 
550,984 
Net book value
At 30 September 2024
300,001 
95,267 
411,207 
806,475 
At 30 September 2023
254,626 
82,722 
430,946 
768,294 
2024 
2023 
Carrying values included above held under finance leases and hire purchase contracts:
£ 
£ 
- Motor vehicles
406,276 
365,503 
- 6 -
BSA Group (SW) Limited Notes to the Accounts for the year ended 30 September 2024
5
Investments
Subsidiary undertakings 
£ 
Valuation at 1 October 2023
20 
Valuation at 30 September 2024
20 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
5,708 
17,748 
Deferred tax asset
7,187 
- 
Accrued income and prepayments
304 
3,705 
Other debtors
- 
12,802 
13,199 
34,255 
Amounts falling due after more than one year
Amounts due from group undertakings etc.
158,225 
236,186 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
26,451 
14,268 
Obligations under finance leases and hire purchase contracts
51,976 
18,784 
Trade creditors
33,621 
37,020 
Accruals
657 
213 
112,705 
70,285 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
44,953 
59,645 
Obligations under finance leases and hire purchase contracts
491,791 
464,059 
Amounts owed to group undertakings and other participating interests
17,651 
- 
Loans from directors
288,759 
256,335 
843,154 
780,039 
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Mr B Andrews
Advance
(256,335)
(32,424)
- 
(288,759)
(256,335)
(32,424)
- 
(288,759)
10
Transactions with related parties
During the year the company transacted with Kelly Smith to provide accountancy services. Kelly Smith is the sibling of Brett Andrews who is a director and 100% shareholder of BSA Group (SW) Limited. Sales in this period amount to £5,895.
- 7 -
BSA Group (SW) Limited Notes to the Accounts for the year ended 30 September 2024
11
Average number of employees
During the year the average number of employees was 0 (2023: 0).
- 8 -