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Company Registration No. SC317901 (Scotland)
BAS Marketing Group Limited Unaudited accounts for the year ended 30 June 2025
BAS Marketing Group Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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BAS Marketing Group Limited Company Information for the year ended 30 June 2025
Directors
Mr Colin Devine Kenna Chisholm
Company Number
SC317901 (Scotland)
Registered Office
100 CARNEGIE ROAD HILLINGTON INDUSTRIAL ESTATE GLASGOW G52 4JZ
Accountants
Scott Johnston FCCA 48 Caledonia Street Paisley Strathclyde PA3 2JN
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BAS Marketing Group Limited Statement of financial position as at 30 June 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
53,052
59,684
Tangible assets
5
4,554
6,072
57,606
65,756
Current assets
Inventories
15,215
15,215
Debtors
6
18,229
26,110
Cash at bank and in hand
7,187
9,974
40,631
51,299
Creditors: amounts falling due within one year
7
(66,862)
(80,478)
Net current liabilities
(26,231)
(29,179)
Net assets
31,375
36,577
Capital and reserves
Called up share capital
8
100
100
Profit and loss account
31,275
36,477
Shareholders' funds
31,375
36,577
For the year ending 30 June 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 27 March 2026 and were signed on its behalf by
Mr Colin Devine Director Company Registration No. SC317901
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BAS Marketing Group Limited Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
BAS Marketing Group Limited is a private company, limited by shares, registered in Scotland, registration number SC317901. The registered office is 100 CARNEGIE ROAD, HILLINGTON INDUSTRIAL ESTATE, GLASGOW, G52 4JZ.
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.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 July 2024
66,316
At 30 June 2025
66,316
Amortisation
At 1 July 2024
6,632
Charge for the year
6,632
At 30 June 2025
13,264
Net book value
At 30 June 2025
53,052
At 30 June 2024
59,684
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BAS Marketing Group Limited Notes to the Accounts for the year ended 30 June 2025
5
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 July 2024
10,795
At 30 June 2025
10,795
Depreciation
At 1 July 2024
4,723
Charge for the year
1,518
At 30 June 2025
6,241
Net book value
At 30 June 2025
4,554
At 30 June 2024
6,072
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
17,508
26,110
Accrued income and prepayments
721
-
18,229
26,110
7
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
5,204
5,175
Obligations under finance leases and hire purchase contracts
5,893
7,861
Trade creditors
10,588
19,224
Taxes and social security
14,795
13,934
Other creditors
6,117
5,019
Loans from directors
23,693
28,693
Accruals
572
572
66,862
80,478
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
9
Average number of employees
During the year the average number of employees was 5 (2024: 5).
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