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Company Registration No. 15768500 (England and Wales)
BST Retailers Ltd Unaudited accounts for the period from 7 June 2024 to 31 May 2025
BST Retailers Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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BST Retailers Ltd Company Information for the period from 7 June 2024 to 31 May 2025
Director
Thamilselvan Ponniah
Company Number
15768500 (England and Wales)
Registered Office
113 Stimpson Avenue Northampton Northamptonshire NN1 4JW England
Accountants
Rithrish Accountancy 44 Calbroke Road Slough BERKSHIRE SL2 2HQ
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BST Retailers Ltd Statement of financial position as at 31 May 2025
2025
Notes
£
Fixed assets
Tangible assets
4
31,403
Current assets
Inventories
29,800
Debtors
5
7,304
Cash at bank and in hand
31,223
68,327
Creditors: amounts falling due within one year
6
(57,942)
Net current assets
10,385
Total assets less current liabilities
41,788
Creditors: amounts falling due after more than one year
7
(40,555)
Net assets
1,233
Capital and reserves
Called up share capital
1,000
Profit and loss account
233
Shareholders' funds
1,233
For the period ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 9 January 2026 and were signed on its behalf by
Thamilselvan Ponniah Director Company Registration No. 15768500
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BST Retailers Ltd Notes to the Accounts for the period from 7 June 2024 to 31 May 2025
1
Statutory information
BST Retailers Ltd is a private company, limited by shares, registered in England and Wales, registration number 15768500. The registered office is 113 Stimpson Avenue, Northampton, Northamptonshire, NN1 4JW, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20%
Motor vehicles
20%
Fixtures & fittings
20%
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 7 June 2024
-
-
-
-
Additions
12,573
13,490
9,700
35,763
At 31 May 2025
12,573
13,490
9,700
35,763
Depreciation
Charge for the period
2,305
1,012
1,043
4,360
At 31 May 2025
2,305
1,012
1,043
4,360
Net book value
At 31 May 2025
10,268
12,478
8,657
31,403
5
Debtors
2025
£
Amounts falling due after more than one year
Trade debtors
104
Other debtors
7,200
7,304
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BST Retailers Ltd Notes to the Accounts for the period from 7 June 2024 to 31 May 2025
6
Creditors: amounts falling due within one year
2025
£
VAT
1,977
Trade creditors
13,981
Taxes and social security
279
Other creditors
5,355
Loans from directors
36,350
57,942
7
Creditors: amounts falling due after more than one year
2025
£
Obligations under finance leases and hire purchase contracts
9,945
Other creditors
30,610
40,555
8
Average number of employees
During the period the average number of employees was 4.
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