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Company Registration No. 08659730 (England and Wales)
BSA Group (SW) Limited Unaudited accounts for the year ended 30 September 2025
BSA Group (SW) Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
- 2 -
BSA Group (SW) Limited Company Information for the year ended 30 September 2025
Director
Mr B Andrews
Secretary
Mrs K Smith
Company Number
08659730 (England and Wales)
Registered Office
Windyridge Abson Road Wick Bristol BS30 5TS
Accountants
De Verose Accounting Ltd 18 De Verose Court Hanham Bristol BS15 3SW
- 3 -
BSA Group (SW) Limited Accountants' report
Accountants' report to the director of BSA Group (SW) Limited on the preparation of the unaudited statutory accounts for the year ended 30 September 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of BSA Group (SW) Limited for the year ended 30 September 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of BSA Group (SW) Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of BSA Group (SW) Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BSA Group (SW) Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that BSA Group (SW) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of BSA Group (SW) Limited. You consider that BSA Group (SW) Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of BSA Group (SW) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
De Verose Accounting Ltd 18 De Verose Court Hanham Bristol BS15 3SW 2 May 2026
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BSA Group (SW) Limited Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
701,856
806,475
Investments
5
20
20
701,876
806,495
Current assets
Debtors
6
9,694
171,424
Cash at bank and in hand
1,068
5,811
10,762
177,235
Creditors: amounts falling due within one year
7
(350,826)
(112,705)
Net current (liabilities)/assets
(340,064)
64,530
Total assets less current liabilities
361,812
871,025
Creditors: amounts falling due after more than one year
8
(354,785)
(843,154)
Net assets
7,027
27,871
Capital and reserves
Called up share capital
100
100
Profit and loss account
6,927
27,771
Shareholders' funds
7,027
27,871
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 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 2 May 2026 and were signed on its behalf by
Mr B Andrews Director Company Registration No. 08659730
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BSA Group (SW) Limited Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
BSA Group (SW) Limited is a private company, limited by shares, registered in England and Wales, registration number 08659730. The registered office is Windyridge, Abson Road, Wick, Bristol, BS30 5TS.
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
25% Reducing value
Motor vehicles
25% Reducing value
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 October 2024
300,001
191,822
865,636
1,357,459
Additions
-
24,500
-
24,500
At 30 September 2025
300,001
216,322
865,636
1,381,959
Depreciation
At 1 October 2024
-
96,555
454,429
550,984
Charge for the year
-
26,317
102,802
129,119
At 30 September 2025
-
122,872
557,231
680,103
Net book value
At 30 September 2025
300,001
93,450
308,405
701,856
At 30 September 2024
300,001
95,267
411,207
806,475
2025
2024
Carrying values included above held under finance leases and hire purchase contracts:
£
£
- Motor vehicles
291,442
406,276
- 6 -
BSA Group (SW) Limited Notes to the Accounts for the year ended 30 September 2025
5
Investments
Subsidiary undertakings
£
Valuation at 1 October 2024
20
Valuation at 30 September 2025
20
6
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
916
5,708
Deferred tax asset
-
7,187
Accrued income and prepayments
195
304
1,111
13,199
Amounts falling due after more than one year
Amounts due from group undertakings etc.
8,583
158,225
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
11,545
26,451
Obligations under finance leases and hire purchase contracts
314,956
51,976
Trade creditors
24,216
33,621
Accruals
109
657
350,826
112,705
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
32,163
44,953
Obligations under finance leases and hire purchase contracts
213,405
491,791
Amounts owed to group undertakings and other participating interests
3,152
17,651
Loans from directors
106,065
288,759
354,785
843,154
9
Loans to directors
Brought Forward
Advance/ credit
Repaid
Carried Forward
£
£
£
£
Mr B Andrews
Advance
(288,759)
182,694
-
(106,065)
(288,759)
182,694
-
(106,065)
10
Average number of employees
During the year the average number of employees was 1 (2024: 1).
- 7 -