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Registered number: 01288441


BRITISH ASSOCIATION OF REMOVERS (SERVICES) LIMITED









PAGES FOR FILING WITH REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
BRITISH ASSOCIATION OF REMOVERS (SERVICES) LIMITED
REGISTERED NUMBER: 01288441

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
8,776
-

  
8,776
-

Current assets
  

Stocks
  
25,617
39,044

Debtors: amounts falling due within one year
 5 
388,879
440,662

Cash at bank and in hand
 6 
413,554
484,807

  
828,050
964,513

Creditors: amounts falling due within one year
 7 
(321,909)
(449,596)

Net current assets
  
 
 
506,141
 
 
514,917

Total assets less current liabilities
  
514,917
514,917

  

Net assets
  
514,917
514,917


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
514,915
514,915

  
514,917
514,917

Page 1

 
BRITISH ASSOCIATION OF REMOVERS (SERVICES) LIMITED
REGISTERED NUMBER: 01288441
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




I J Studd
Director

Date: 31 March 2025

The notes on pages 3 to 7 form part of these financial statements.
Page 2

 
BRITISH ASSOCIATION OF REMOVERS (SERVICES) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

The company is a private limited company which is incorporated and domiciled in the UK. The registered address of the company is Tangent House, 62 Exchange Road, Watford, Herts, WD18 0TG.
The principle place of business of the limited company is Moor Hall, Sandhawes Hill, East Grinstead, West Sussex, RH19 3NR. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The accounts have been prepared on a going concern basis.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3

 
BRITISH ASSOCIATION OF REMOVERS (SERVICES) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

The estimated useful lives range as follows:

Computer equipment
-
33
%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
Page 4

 
BRITISH ASSOCIATION OF REMOVERS (SERVICES) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 8 (2023 - 7).


4.


Tangible fixed assets





Computer equipment

£



Cost or valuation


Additions
13,168



At 31 December 2024

13,168



Depreciation


Charge for the year on owned assets
4,392



At 31 December 2024

4,392



Net book value



At 31 December 2024
8,776



At 31 December 2023
-

Page 5

 
BRITISH ASSOCIATION OF REMOVERS (SERVICES) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Debtors

2024
2023
£
£


Trade debtors
341,961
376,926

Other debtors
3,605
14,461

Prepayments and accrued income
43,313
49,275

388,879
440,662



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
413,554
484,807

413,554
484,807



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
277,651
372,288

Corporation tax
-
7,536

Other creditors
15,449
41,268

Accruals and deferred income
28,809
28,504

321,909
449,596


Page 6

 
BRITISH ASSOCIATION OF REMOVERS (SERVICES) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

8.


Related party transactions

Under FRS 102 paragraph 33.1A, the company have opted for the exemption from disclosing transactions entered between two members of the group, as the British Association of Removers (Services) Limited is a 100% owned subsidiary. 


9.


Controlling party

The ultimate parent undertaking is the British Association of Removers Limited, which is incorporated in Great Britain as a company limited by guarantee.


10.


Auditors' information

The auditors' report on the financial statements for the year ended 31 December 2024 was unqualified.

The audit report was signed on 2 April 2025 by Miss Bethany Whitmore FCCA (Senior Statutory Auditor) on behalf of Wellers.

 
Page 7