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Company Registration No. 14244064 (England and Wales)
B.army Surplus Ltd Unaudited accounts for the year ended 30 September 2025
B.army Surplus Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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B.army Surplus Ltd Company Information for the year ended 30 September 2025
Director
CLARA SUZANNA SHEPHERD
Company Number
14244064 (England and Wales)
Registered Office
53 Wingate Avenue Morecambe LA4 4SJ England
Accountants
SARA JANE DOBSON 23 DALLAM AVENUE MORECAMBE LANCASHIRE LA4 5BB
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B.army Surplus Ltd Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Current assets
Inventories
39,000
39,000
Cash at bank and in hand
1,948
3,167
40,948
42,167
Creditors: amounts falling due within one year
4
(38,578)
(39,715)
Net current assets
2,370
2,452
Net assets
2,370
2,452
Capital and reserves
Called up share capital
100
100
Profit and loss account
2,270
2,352
Shareholders' funds
2,370
2,452
For the year ending 30 September 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 her 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 24 March 2026 and were signed on its behalf by
CLARA SUZANNA SHEPHERD Director Company Registration No. 14244064
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B.army Surplus Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
B.army Surplus Ltd is a private company, limited by shares, registered in England and Wales, registration number 14244064. The registered office is 53 Wingate Avenue, Morecambe, LA4 4SJ, 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 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.
4
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
4,829
-
Trade creditors
495
495
Taxes and social security
919
961
Loans from directors
32,335
38,259
38,578
39,715
5
Average number of employees
During the year the average number of employees was 1 (2024: 0).
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