BBA Aerial Photographics Limited

Registered number

07147143

Filleted Accounts

28 February 2026

BBA Aerial Photographics Limited
Registered number:		07147143
Balance Sheet
as at 28 February 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	4		6,690			6,050

Current assets
Debtors	5	5,835			7,200
Cash at bank and in hand		13,767			18,226
		19,602			25,426

Creditors: amounts falling due within one year	6	(17,659)			(19,902)

Net current assets			1,943			5,524

Net assets			8,633			11,574

Capital and reserves
Called up share capital			2			2
Profit and loss account			8,631			11,572

Shareholders' funds			8,633			11,574

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.




A Bandey
Director
Approved by the board on 12 October 2026

BBA Aerial Photographics Limited
Notes to the Accounts
for the year ended 28 February 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. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	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:

	Computer equipment	25% straight line
	Office equipment	25% reducing balance
	Professional library	10% straight line

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, 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. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		2		2

3	Intangible fixed assets				£
	Goodwill:

	Cost
	At 1 March 2025				18,000
	At 28 February 2026				18,000

	Amortisation
	At 1 March 2025				18,000
	At 28 February 2026				18,000

	Net book value
	At 28 February 2026				-

4	Tangible fixed assets
				Office equipment and professional library
£
	Cost
	At 1 March 2025				24,504
	Additions				2,078
	At 28 February 2026				26,582

	Depreciation
	At 1 March 2025				18,454
	Charge for the year				1,438
	At 28 February 2026				19,892

	Net book value
	At 28 February 2026				6,690
	At 28 February 2025				6,050


5	Debtors		2026		2025
£				£

	Trade debtors		5,835		7,200


6	Creditors: amounts falling due within one year		2026		2025
£				£

	Taxation and social security costs		12,751		16,243
	Other creditors		4,908		3,659
			17,659		19,902


7	Other information

	BBA Aerial Photographics Limited is a private company limited by shares and incorporated in England. Its registered office is:
	The Mill
	Kingsteignton Road
	Newton Abbot
	Devon
	TQ12 2QA