Company Registration No. 08659730 (England and Wales)
BSA Group (SW) Limited
Unaudited accounts
for the year ended 30 September 2021
BSA Group (SW) Limited
Unaudited accounts
Contents
BSA Group (SW) Limited
Company Information
for the year ended 30 September 2021
Directors
Mr B Andrews
Mrs K Andrews
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
BSA Group (SW) Limited
Accountants' report
Accountants' report to the board of directors of BSA Group (SW) Limited on the preparation of the unaudited statutory accounts for the year ended 30 September 2021
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 2021 as set out on pages
5 -
8 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 profit 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
25 January 2022
BSA Group (SW) Limited
Statement of financial position
as at
30 September 2021
Tangible assets
744,992
528,869
Cash at bank and in hand
10,597
785
Creditors: amounts falling due within one year
(70,321)
(20,952)
Net current assets
2,151
135,057
Total assets less current liabilities
747,163
663,946
Creditors: amounts falling due after more than one year
(427,570)
(352,890)
Provisions for liabilities
Deferred tax
(63,812)
(49,806)
Net assets
255,781
261,250
Called up share capital
100
100
Profit and loss account
255,681
261,150
Shareholders' funds
255,781
261,250
For the year ending 30 September 2021 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 25 January 2022 and were signed on its behalf by
Mr B Andrews
Director
Company Registration No. 08659730
BSA Group (SW) Limited
Notes to the Accounts
for the year ended 30 September 2021
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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 2020
254,626
89,472
376,722
720,820
Additions
-
21,314
370,124
391,438
Disposals
-
(24,972)
(19,787)
(44,759)
At 30 September 2021
254,626
85,814
727,059
1,067,499
At 1 October 2020
-
54,484
137,467
191,951
Charge for the year
-
12,676
150,780
163,456
On disposals
-
(19,373)
(13,527)
(32,900)
At 30 September 2021
-
47,787
274,720
322,507
At 30 September 2021
254,626
38,027
452,339
744,992
At 30 September 2020
254,626
34,988
239,255
528,869
Carrying values included above held under finance leases and hire purchase contracts:
£
£
- Motor vehicles
416,531
187,357
BSA Group (SW) Limited
Notes to the Accounts
for the year ended 30 September 2021
5
Investments
Subsidiary undertakings
Valuation at 1 October 2020
20
Valuation at 30 September 2021
20
6
Debtors: amounts falling due within one year
2021
2020
Accrued income and prepayments
3,681
-
Debtors: amounts falling due after more than one year
Amounts due from group undertakings etc.
58,076
138,773
7
Creditors: amounts falling due within one year
2021
2020
Bank loans and overdrafts
14,440
-
Obligations under finance leases and hire purchase contracts
55,732
15,505
Loans from directors
33
5,447
8
Creditors: amounts falling due after more than one year
2021
2020
Bank loans
88,220
111,889
Obligations under finance leases and hire purchase contracts
339,350
58,589
Other creditors
-
182,412
9
Deferred taxation
2021
2020
Accelerated capital allowances
92,336
49,806
Tax losses carried forward
(28,524)
-
Provision at start of year
49,806
33,667
Charged to the profit and loss account
14,006
16,139
Provision at end of year
63,812
49,806
BSA Group (SW) Limited
Notes to the Accounts
for the year ended 30 September 2021
10
Transactions with related parties
During the year the company transacted with Kelly Smith to provide accountancy services. Kelly Smith is the sibling of Brett Andrews who is a director and 50% shareholder of BSA Group (SW) Limited. Sales in this period amount to £3,000.
11
Average number of employees
During the year the average number of employees was 0 (2020: 0).