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REGISTERED NUMBER: 02084663 (England and Wales)















Financial Statements for the Year Ended 31 December 2024

for

BSAC International Limited

BSAC International Limited (Registered number: 02084663)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BSAC International Limited

Company Information
for the Year Ended 31 December 2024







DIRECTORS: D H Atkins
D Bell
Ms C L Deal
Dr J M Gibbons
E Haynes
Ms E James
Ms L Shafe
A Shenstone
Ms Y Thorn
Mrs M E Tetley
A Dickson
Miss C Haworth
R Pettifer ACA
Ms S G Rennie
Ms C Royle





REGISTERED OFFICE: Telford's Quay
South Pier Road
Ellesmere Port
Cheshire
CH65 4FL





REGISTERED NUMBER: 02084663 (England and Wales)





AUDITORS: Johnstone Howell & Co
Statutory Auditors
104 Whitby Road
Ellesmere Port
Cheshire
CH65 0AB

BSAC International Limited (Registered number: 02084663)

Balance Sheet
31 December 2024

2024 2023
Notes £ £
CURRENT ASSETS
Debtors 4 46,001 2,462
Cash at bank 7,935 54,185
53,936 56,647
CREDITORS
Amounts falling due within one year 5 9,947 15,350
NET CURRENT ASSETS 43,989 41,297
TOTAL ASSETS LESS CURRENT
LIABILITIES

43,989

41,297

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 6 43,987 41,295
43,989 41,297

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 May 2025 and were signed on its behalf by:





Mrs M E Tetley - Director


BSAC International Limited (Registered number: 02084663)

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

1. STATUTORY INFORMATION

BSAC International Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Amounts owed by group undertakings 46,001 214
VAT - 163
Prepayments - 2,085
46,001 2,462

BSAC International Limited (Registered number: 02084663)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade creditors - 2,274
Tax 632 1,328
Other creditors - 2,623
Accrued expenses 5,190 5,000
Deferred income 4,125 4,125
9,947 15,350

6. RESERVES
Retained
earnings
£

At 1 January 2024 41,295
Profit for the year 2,692
At 31 December 2024 43,987

7. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Andrew Bagnall FCA (Senior Statutory Auditor)
for and on behalf of Johnstone Howell & Co

8. RELATED PARTY DISCLOSURES

The company is a wholly owned subsidiary of the British Sub-Aqua Club (registered in England and Wales). Administrative expenses of the year include a management charge of £60,000 (2023 - £30,000) due to the parent undertaking.

9. ULTIMATE CONTROLLING PARTY

The controlling party is the British Sub-Aqua Club.