Bawa Forecourts Ltd 05736623 false 2024-04-01 2025-03-31 2025-03-31 The principal activity of the company is that of motor fuel filling stations. Digita Accounts Production Advanced 6.30.9574.0 true true 05736623 2024-04-01 2025-03-31 05736623 2025-03-31 05736623 core:CurrentFinancialInstruments 2025-03-31 05736623 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 05736623 core:FurnitureFittingsToolsEquipment 2025-03-31 05736623 core:LandBuildings 2025-03-31 05736623 bus:SmallEntities 2024-04-01 2025-03-31 05736623 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 05736623 bus:FilletedAccounts 2024-04-01 2025-03-31 05736623 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 05736623 bus:RegisteredOffice 2024-04-01 2025-03-31 05736623 bus:Director1 2024-04-01 2025-03-31 05736623 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05736623 core:FurnitureFittings 2024-04-01 2025-03-31 05736623 core:FurnitureFittingsToolsEquipment 2024-04-01 2025-03-31 05736623 core:LandBuildings 2024-04-01 2025-03-31 05736623 core:LeaseholdImprovements 2024-04-01 2025-03-31 05736623 countries:EnglandWales 2024-04-01 2025-03-31 05736623 2024-03-31 05736623 core:FurnitureFittingsToolsEquipment 2024-03-31 05736623 core:LandBuildings 2024-03-31 05736623 2023-04-01 2024-03-31 05736623 2024-03-31 05736623 core:CurrentFinancialInstruments 2024-03-31 05736623 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 05736623 core:FurnitureFittingsToolsEquipment 2024-03-31 05736623 core:LandBuildings 2024-03-31 iso4217:GBP xbrli:pure

Registration number: 05736623

Bawa Forecourts Ltd
Annual Report and Unaudited Financial Statements
for the Year Ended 31 March 2025

Bawa Forecourts Ltd
trading as Scaynes Hill Service Station

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 7

Bawa Forecourts Ltd
trading as Scaynes Hill Service Station

(Registration number: 05736623)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 157,192 | 202,034
Current assets |  |  |
Stocks | 6 | 99,800 | 124,988
Debtors | 7 | 159,747 | 251,190
Cash at bank and in hand |  | 1,303,181 | 783,339
|  | 1,562,728 | 1,159,517
Creditors: Amounts falling due within one year | 8 | (575,879) | (484,173)
Net current assets |  | 986,849 | 675,344
Total assets less current liabilities |  | 1,144,041 | 877,378
Provisions for liabilities |  | (14,016) | (21,193)
Net assets |  | 1,130,025 | 856,185
Capital and reserves |  |  |
Called up share capital |  | 1 | 1
Capital redemption reserve |  | 1 | 1
Retained earnings |  | 1,130,023 | 856,183
Shareholders' funds |  | 1,130,025 | 856,185

Bawa Forecourts Ltd
trading as Scaynes Hill Service Station

(Registration number: 05736623)
Balance Sheet as at 31 March 2025

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his 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 and 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 4 November 2025

......................................... Mr G G Patel Director

Bawa Forecourts Ltd
trading as Scaynes Hill Service Station

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

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:
Scaynes Hill Service Station (Esso) Lewes Road
Scaynes Hill
Haywards Heath
West Sussex
RH17 7NX
England

These financial statements were authorised for issue by the director on 4 November 2025.

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.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Bawa Forecourts Ltd
trading as Scaynes Hill Service Station

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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.

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.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures and fittings | 25% reducing balance
Leasehold improvements | Straight line over 10 years

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are 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.

Bawa Forecourts Ltd
trading as Scaynes Hill Service Station

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 7 (2024 - 8).

Bawa Forecourts Ltd
trading as Scaynes Hill Service Station

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4 | Profit before tax

Arrived at after charging/(crediting)

| 2025 £ | 2024 £
Depreciation expense | 45,242 | 44,292

5 | Tangible assets

| Improvements to property £ | Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 April 2024 | 160,350 | 285,041 | 445,391
Additions | - | 400 | 400
At 31 March 2025 | 160,350 | 285,441 | 445,791
Depreciation
At 1 April 2024 | 43,086 | 200,271 | 243,357
Charge for the year | 16,135 | 29,107 | 45,242
At 31 March 2025 | 59,221 | 229,378 | 288,599
Carrying amount
At 31 March 2025 | 101,129 | 56,063 | 157,192
At 31 March 2024 | 117,264 | 84,770 | 202,034

6 | Stocks

| 2025 £ | 2024 £
Finished goods and goods for resale | 99,800 | 124,988

Bawa Forecourts Ltd
trading as Scaynes Hill Service Station

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

7 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 146,450 | 176,607
Prepayments | 13,297 | 3,625
Other debtors | - | 70,958
| 159,747 | 251,190

8 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 384,612 | 276,260
Taxation and social security | 157,290 | 183,669
Accruals and deferred income | 31,030 | 23,671
Other creditors | 2,947 | 573
| 575,879 | 484,173