Registered number
03226211
BBA Courier Systems Limited
Filleted Accounts
31 March 2025
BBA Courier Systems Limited
Registered number: 03226211
Balance Sheet
as at 31 March 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 64,898 69,321
Current assets
Debtors 4 59,483 61,076
Cash at bank and in hand 82,175 75,893
141,658 136,969
Creditors: amounts falling due within one year 5 (63,340) (65,552)
Net current assets 78,318 71,417
Total assets less current liabilities 143,216 140,738
Creditors: amounts falling due after more than one year 6 (28,250) (15,000)
Provisions for liabilities (6,924) (7,420)
Net assets 108,042 118,318
Capital and reserves
Called up share capital 5,000 5,000
Profit and loss account 103,042 113,318
Shareholders' funds 108,042 118,318
The directors are 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 directors acknowledge their 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 and delivered 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.
…........................
J. Butcher
Director
Approved by the board on 1 May 2025
BBA Courier Systems Limited
Notes to the Accounts
for the year ended 31 March 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
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:
Motor vehicles and equipment 25% reducing balance
Computer equipment 20% straight line
Fixtures and fittings 10% reducing balance
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice 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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 6 6
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 April 2024 78,847 115,708 194,555
Additions 380 16,490 16,870
At 31 March 2025 79,227 132,198 211,425
Depreciation
At 1 April 2024 73,620 51,614 125,234
Charge for the year 1,146 20,147 21,293
At 31 March 2025 74,766 71,761 146,527
Net book value
At 31 March 2025 4,461 60,437 64,898
At 31 March 2024 5,227 64,094 69,321
4 Debtors 2025 2024
£ £
Trade debtors 58,683 60,276
Other debtors 800 800
59,483 61,076
5 Creditors: amounts falling due within one year 2025 2024
£ £
Trade creditors 26,776 22,085
Taxation and social security costs 11,934 13,109
Other creditors 24,630 30,358
63,340 65,552
6 Creditors: amounts falling due after one year 2025 2024
£ £
Other creditors 28,250 15,000
7 Other information
BBA Courier Systems Limited is a private company limited by shares and incorporated in England. Its registered office is:
10 Mill Lane
Rustington
Littlehampton
England
BN16 3EG
BBA Courier Systems Limited 03226211 false 2024-04-01 2025-03-31 2025-03-31 VT Final Accounts April 2025 J. Butcher No description of principal activity 03226211 2023-04-01 2024-03-31 03226211 core:WithinOneYear 2024-03-31 03226211 core:AfterOneYear 2024-03-31 03226211 core:ShareCapital 2024-03-31 03226211 core:RetainedEarningsAccumulatedLosses 2024-03-31 03226211 2024-04-01 2025-03-31 03226211 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 03226211 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 03226211 bus:Director40 2024-04-01 2025-03-31 03226211 1 2024-04-01 2025-03-31 03226211 2 2024-04-01 2025-03-31 03226211 core:PlantMachinery 2024-04-01 2025-03-31 03226211 core:Vehicles 2024-04-01 2025-03-31 03226211 countries:England 2024-04-01 2025-03-31 03226211 bus:FRS102 2024-04-01 2025-03-31 03226211 bus:FilletedAccounts 2024-04-01 2025-03-31 03226211 2025-03-31 03226211 core:WithinOneYear 2025-03-31 03226211 core:AfterOneYear 2025-03-31 03226211 core:ShareCapital 2025-03-31 03226211 core:RetainedEarningsAccumulatedLosses 2025-03-31 03226211 core:PlantMachinery 2025-03-31 03226211 core:Vehicles 2025-03-31 03226211 2024-03-31 03226211 core:PlantMachinery 2024-03-31 03226211 core:Vehicles 2024-03-31 iso4217:GBP xbrli:pure