REGISTERED NUMBER: 02084663 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

BSAC International Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D H Atkins

D Bell

Ms C L Deal

Ms E James

Ms L Shafe

A Shenstone

Miss Y Thorn

Mrs M E Young

Miss C Haworth

R Pettifer ACA

Ms S G Rennie

Dr M E K Haywood

Ms S Holgate-Davey

REGISTERED OFFICE:

Telford's Quay

South Pier Road

Ellesmere Port

Cheshire

CH65 4FL

REGISTERED NUMBER:

02084663 (England and Wales)

AUDITORS:

Johnstone Howell & Co

Statutory Auditors

Unit 2

The Oaks

Stanney Mill Lane

Chester

Cheshire

CH2 4HY

CURRENT ASSETS

Debtors

4

5,757

46,001

Cash at bank

40,600

7,935

46,357

53,936

CREDITORS

Amounts falling due within one year

5

29,626

9,947

NET CURRENT ASSETS

16,731

43,989

TOTAL ASSETS LESS CURRENT LIABILITIES

16,731

43,989

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

6

16,729

43,987

16,731

43,989

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 May 2026 and were signed on its behalf by:

R Pettifer ACA - Director

1.	STATUTORY INFORMATION

BSAC International Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

5,000

46,001

Tax

632

-

Prepayments

125

-

5,757

46,001

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

-

632

Accrued expenses

5,501

5,190

Deferred income

24,125

4,125

29,626

9,947

6.

RESERVES

Retained

earnings

£

At 1 January 2025

43,987

Deficit for the year

(27,258

)

At 31 December 2025

16,729

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Andrew Bagnall FCA (Senior Statutory Auditor)

for and on behalf of Johnstone Howell & Co

8.	RELATED PARTY DISCLOSURES

The company is a wholly owned subsidiary of the British Sub-Aqua Club (registered in England and Wales). Administrative expenses of the year include a management charge of £60,000 (2024 - £60,000) due to the parent undertaking.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is the British Sub-Aqua Club.