1 March 2024 false No description of principal activity Taxfiler 2024.6 SC690332business:PrivateLimitedCompanyLtd2024-03-012025-02-28 SC6903322024-02-29 SC6903322024-03-012025-02-28 SC690332business:AuditExempt-NoAccountantsReport2024-03-012025-02-28 SC690332business:FilletedAccounts2024-03-012025-02-28 SC6903322025-02-28 SC690332business:Director12024-03-012025-02-28 SC690332business:RegisteredOffice2024-03-012025-02-28 SC6903322024-02-29 SC690332core:WithinOneYear2025-02-28 SC690332core:WithinOneYear2024-02-29 SC690332core:AfterOneYear2025-02-28 SC690332core:AfterOneYear2024-02-29 SC690332core:ShareCapitalcore:PreviouslyStatedAmount2025-02-28 SC690332core:ShareCapitalcore:PreviouslyStatedAmount2024-02-29 SC690332core:SharePremiumcore:PreviouslyStatedAmount2025-02-28 SC690332core:SharePremiumcore:PreviouslyStatedAmount2024-02-29 SC690332core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-02-28 SC690332core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-02-29 SC690332core:PreviouslyStatedAmount2025-02-28 SC690332core:PreviouslyStatedAmount2024-02-29 SC690332business:SmallEntities2024-03-012025-02-28 SC690332countries:Scotland2024-03-012025-02-28 SC690332core:PlantMachinery2024-03-012025-02-28 SC690332core:MotorVehicles2024-03-012025-02-28 SC690332core:FurnitureFittings2024-03-012025-02-28 SC690332core:ComputerEquipment2024-03-012025-02-28 SC690332core:IntangibleAssetsOtherThanGoodwill2024-02-29 SC690332core:IntangibleAssetsOtherThanGoodwill2025-02-28 SC690332core:IntangibleAssetsOtherThanGoodwill2024-03-012025-02-28 SC690332core:PlantMachinery2024-02-29 SC690332core:FurnitureFittings2024-02-29 SC690332core:ComputerEquipment2024-02-29 SC690332core:PlantMachinery2025-02-28 SC690332core:FurnitureFittings2025-02-28 SC690332core:ComputerEquipment2025-02-28 SC6903322023-03-012024-02-29 iso4217:GBP xbrli:pure
Company Registration No. SC690332 (Scotland)
Babas Sauce Ltd Unaudited accounts for the year ended 28 February 2025
Babas Sauce Ltd Unaudited accounts Contents
Page
- 2 -
Babas Sauce Ltd Company Information for the year ended 28 February 2025
Director
Rezaul Sunny Mollah
Company Number
SC690332 (Scotland)
Registered Office
17 Dalgleish Road Dundee Angus DD4 7JN Scotland
- 3 -
Babas Sauce Ltd Statement of financial position as at 28 February 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
180 
210 
Tangible assets
21,471 
17,670 
21,651 
17,880 
Current assets
Inventories
18,242 
18,242 
Debtors
42,959 
5,835 
Cash at bank and in hand
11,361 
7,309 
72,562 
31,386 
Creditors: amounts falling due within one year
(6,871)
(12,229)
Net current assets
65,691 
19,157 
Total assets less current liabilities
87,342 
37,037 
Creditors: amounts falling due after more than one year
(4,423)
- 
Net assets
82,919 
37,037 
Capital and reserves
Called up share capital
10,000 
10,000 
Share premium
118,576 
122,500 
Profit and loss account
(45,657)
(95,463)
Shareholders' funds
82,919 
37,037 
For the year ending 28 February 2025 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 24 April 2025 and were signed on its behalf by
Rezaul Sunny Mollah Director Company Registration No. SC690332
- 4 -
Babas Sauce Ltd Notes to the Accounts for the year ended 28 February 2025
1
Statutory information
Babas Sauce Ltd is a private company, limited by shares, registered in Scotland, registration number SC690332. The registered office is 17 Dalgleish Road, Dundee, Angus, DD4 7JN, Scotland.
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 Balance
Motor vehicles
25% Reducing Balance
Fixtures & fittings
20% Reducing Balance
Computer equipment
33.33% Straight Line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
- 5 -
Babas Sauce Ltd Notes to the Accounts for the year ended 28 February 2025
4
Intangible fixed assets
Other 
£ 
Cost
At 1 March 2024
300 
At 28 February 2025
300 
Amortisation
At 1 March 2024
90 
Charge for the year
30 
At 28 February 2025
120 
Net book value
At 28 February 2025
180 
At 29 February 2024
210 
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 March 2024
29,993 
1,578 
746 
32,317 
Additions
9,504 
- 
- 
9,504 
At 28 February 2025
39,497 
1,578 
746 
41,821 
Depreciation
At 1 March 2024
13,456 
769 
422 
14,647 
Charge for the year
5,319 
163 
221 
5,703 
At 28 February 2025
18,775 
932 
643 
20,350 
Net book value
At 28 February 2025
20,722 
646 
103 
21,471 
At 29 February 2024
16,537 
809 
324 
17,670 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
4,173 
2,619 
Trade debtors
38,786 
3,216 
42,959 
5,835 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
1,778 
8,995 
Taxes and social security
4,843 
1,827 
Other creditors
250 
59 
Loans from directors
- 
1,348 
6,871 
12,229 
- 6 -
Babas Sauce Ltd Notes to the Accounts for the year ended 28 February 2025
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
4,423 
- 
9
Average number of employees
During the year the average number of employees was 5 (2024: 5).
- 7 -