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Company Registration No. SC605745 (Scotland)
Baal-Perazim Care Services Ltd Unaudited accounts for the year ended 31 August 2025
Baal-Perazim Care Services Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Baal-Perazim Care Services Ltd Company Information for the year ended 31 August 2025
Directors
Elsie Phiri Collen Phiri
Company Number
SC605745 (Scotland)
Registered Office
130 Pitt Street Edinburgh EH6 4DD Scotland
Accountants
EKay Accounting Service Ltd 12 McLeod Road Alloa Clackmannanshire FK10 1EF
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Baal-Perazim Care Services Ltd Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
119,456
53,747
Current assets
Debtors
5
242,950
155,586
Cash at bank and in hand
316,151
248,496
559,101
404,082
Creditors: amounts falling due within one year
6
(325,497)
(141,727)
Net current assets
233,604
262,355
Net assets
353,060
316,102
Capital and reserves
Called up share capital
2
2
Profit and loss account
353,058
316,100
Shareholders' funds
353,060
316,102
For the year ending 31 August 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 directors acknowledge their 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 of Directors and authorised for issue on 6 February 2026 and were signed on its behalf by
Elsie Phiri Director Company Registration No. SC605745
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Baal-Perazim Care Services Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Baal-Perazim Care Services Ltd is a private company, limited by shares, registered in Scotland, registration number SC605745. The registered office is 130 Pitt Street, Edinburgh, EH6 4DD, Scotland.
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 remained unchanged from the previous year, and also 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
25%
Computer equipment
33%
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 September 2024
1,600
120,454
4,153
126,207
Additions
-
121,800
-
121,800
Disposals
-
(48,818)
-
(48,818)
At 31 August 2025
1,600
193,436
4,153
199,189
Depreciation
At 1 September 2024
1,280
67,027
4,153
72,460
Charge for the year
320
21,191
-
21,511
On disposals
-
(14,238)
-
(14,238)
At 31 August 2025
1,600
73,980
4,153
79,733
Net book value
At 31 August 2025
-
119,456
-
119,456
At 31 August 2024
320
53,427
-
53,747
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Baal-Perazim Care Services Ltd Notes to the Accounts for the year ended 31 August 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
172,507
155,586
Accrued income and prepayments
41,491
-
Other debtors
28,952
-
242,950
155,586
6
Creditors: amounts falling due within one year
2025
2024
£
£
Obligations under finance leases and hire purchase contracts
46,917
-
Taxes and social security
95,262
128,350
Other creditors
121,033
13,377
Accruals
62,285
-
325,497
141,727
7
Average number of employees
During the year the average number of employees was 61 (2024: 58).
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