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Registration number: 12811134

BLS (UK Holdings) Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 December 2024

 

BLS (UK Holdings) Limited

Contents

Balance Sheet

1 to 2

Notes to the Unaudited Financial Statements

3 to 7

 

BLS (UK Holdings) Limited

(Registration number: 12811134)
Balance Sheet as at 31 December 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

1,200,000

1,200,000

Investment property

5

350,000

350,000

Investments

6

13

13

 

1,550,013

1,550,013

Current assets

 

Debtors

110,000

115,000

Cash at bank and in hand

 

216,720

140,157

 

326,720

255,157

Creditors: Amounts falling due within one year

7

(23,253)

(21,450)

Net current assets

 

303,467

233,707

Total assets less current liabilities

 

1,853,480

1,783,720

Provisions for liabilities

(215,404)

(215,404)

Net assets

 

1,638,076

1,568,316

Capital and reserves

 

Called up share capital

14

14

Revaluation reserve

577,211

577,211

Other reserves

74,520

74,520

Retained earnings

986,331

916,571

Shareholders' funds

 

1,638,076

1,568,316

 

BLS (UK Holdings) Limited

(Registration number: 12811134)
Balance Sheet as at 31 December 2024

For the financial year ending 31 December 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 25 April 2025 and signed on its behalf by:
 

.........................................
Mr M Hussain
Director

 

BLS (UK Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
2 Old Bath Road
Newbury
Berkshire
RG14 1QL
England

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.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current tax payable and deferred tax.

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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

 

BLS (UK Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

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.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

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

 

BLS (UK Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

4

Tangible assets

Land and buildings
£

Total
£

Cost or valuation

At 1 January 2024

1,200,000

1,200,000

At 31 December 2024

1,200,000

1,200,000

Depreciation

Carrying amount

At 31 December 2024

1,200,000

1,200,000

At 31 December 2023

1,200,000

1,200,000

Included within the net book value of land and buildings above is £1,200,000 (2023 - £1,200,000) in respect of freehold land and buildings.
 

5

Investment properties

2024
£

At 1 January

350,000

At 31 December

350,000

The investment property valuation has been based upon the director's estimate of market value in its existing use.

There has been no valuation of investment property by an independent valuer.

6

Investments

2024
£

2023
£

Investments in subsidiaries

13

13

 

BLS (UK Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Subsidiaries

£

Cost or valuation

At 1 January 2024

13

Provision

Carrying amount

At 31 December 2024

13

At 31 December 2023

13

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking

Registered office

Holding

Proportion of voting rights and shares held

2024

2023

Subsidiary undertakings

Berkshire Linen Services Limited

2 Old Bath Road, Newbury, RG14 1QL

England and Wales

Ordinary shares of £1

100%

100%

Subsidiary undertakings

Berkshire Linen Services Limited

The principal activity of Berkshire Linen Services Limited is provider of linen services.

7

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Taxation and social security

23,253

21,450

 

BLS (UK Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

8

Reserves

The changes to each component of equity resulting from items of other comprehensive income for the prior year were as follows:

Revaluation reserve
£

Total
£

Surplus/deficit on property, plant and equipment revaluation

577,211

577,211

9

Related party transactions

Transactions with directors

2024

At 1 January 2024
£

Advances to director
£

At 31 December 2024
£

Mr M Hussain

Short term loan

-

5,000

5,000