| BBA Courier Systems Limited |
| Registered number: |
03226211 |
| Balance Sheet |
| as at 31 March 2026 |
|
| Notes |
|
|
2026 |
|
|
2025 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
39,232 |
|
|
64,898 |
|
| Current assets |
| Debtors |
4 |
|
68,257 |
|
|
59,483 |
| Cash at bank and in hand |
|
|
71,774 |
|
|
82,175 |
|
|
|
140,031 |
|
|
141,658 |
|
| Creditors: amounts falling due within one year |
5 |
|
(60,349) |
|
|
(63,340) |
|
| Net current assets |
|
|
|
79,682 |
|
|
78,318 |
|
| Total assets less current liabilities |
|
|
|
118,914 |
|
|
143,216 |
|
| Creditors: amounts falling due after more than one year |
6 |
|
|
(16,250) |
|
|
(28,250) |
|
| Provisions for liabilities |
|
|
|
(7,454) |
|
|
(6,924) |
|
|
| Net assets |
|
|
|
95,210 |
|
|
108,042 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
5,000 |
|
|
5,000 |
| Profit and loss account |
|
|
|
90,210 |
|
|
103,042 |
|
| Shareholders' funds |
|
|
|
95,210 |
|
|
108,042 |
|
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
| …..................... |
| J. Butcher |
| Director |
| Approved by the board on 24 April 2026 |
|
| BBA Courier Systems Limited |
| Notes to the Accounts |
| for the year ended 31 March 2026 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
Turnover |
|
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Motor vehicles and equipment |
25% reducing balance |
|
Computer equipment |
20% straight line |
|
Fixtures and fittings |
10% reducing balance |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. |
|
|
Leased assets |
|
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. Operating lease payments are recognised as an expense on a straight line basis over the lease term. |
|
|
Pensions |
|
Contributions to defined contribution plans are expensed in the period to which they relate. |
|
| 2 |
Employees |
2026 |
|
2025 |
| Number |
Number |
|
|
Average number of persons employed by the company |
5 |
|
6 |
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
Plant and machinery etc |
|
Motor vehicles |
|
Total |
| £ |
£ |
£ |
|
Cost |
|
At 1 April 2025 |
79,227 |
|
132,198 |
|
211,425 |
|
Additions |
1,688 |
|
- |
|
1,688 |
|
Disposals |
- |
|
(43,000) |
|
(43,000) |
|
At 31 March 2026 |
80,915 |
|
89,198 |
|
170,113 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 April 2025 |
74,766 |
|
71,761 |
|
146,527 |
|
Charge for the year |
1,053 |
|
11,379 |
|
12,432 |
|
On disposals |
- |
|
(28,078) |
|
(28,078) |
|
At 31 March 2026 |
75,819 |
|
55,062 |
|
130,881 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 March 2026 |
5,096 |
|
34,136 |
|
39,232 |
|
At 31 March 2025 |
4,461 |
|
60,437 |
|
64,898 |
|
|
| 4 |
Debtors |
2026 |
|
2025 |
| £ |
£ |
|
|
Trade debtors |
67,457 |
|
58,683 |
|
Other debtors |
800 |
|
800 |
|
|
|
|
|
|
68,257 |
|
59,483 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2026 |
|
2025 |
| £ |
£ |
|
|
Trade creditors |
30,365 |
|
26,776 |
|
Taxation and social security costs |
16,484 |
|
11,934 |
|
Other creditors |
13,500 |
|
24,630 |
|
|
|
|
|
|
60,349 |
|
63,340 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Creditors: amounts falling due after one year |
2026 |
|
2025 |
| £ |
£ |
|
|
Other creditors |
16,250 |
|
28,250 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Other information |
|
|
BBA Courier Systems Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
10 Mill Lane |
|
Rustington |
|
Littlehampton |
|
England |
|
BN16 3EG |