The Bebrasa Group Limited - Accounts to registrar (filleted) - small 18.2

REGISTERED NUMBER: 07165016 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2021

for

The Bebrasa Group Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

MJ Tighe

REGISTERED OFFICE:

Ground Floor

Rear Barn

The Brookdale Centre

Knutsford

Cheshire

WA16 0SR

REGISTERED NUMBER:

07165016 (England and Wales)

ACCOUNTANTS:

EBA Chartered Accountants

Ground Floor

Rear Barn

The Brookdale Centre

Knutsford

Cheshire

WA16 0SR

FIXED ASSETS

Investments

4

126

125

CURRENT ASSETS

Debtors

5

104,625

50,825

Cash at bank

128,247

73,283

232,872

124,108

CREDITORS

Amounts falling due within one year

6

88,618

121,783

NET CURRENT ASSETS

144,254

2,325

TOTAL ASSETS LESS CURRENT LIABILITIES

144,380

2,450

CAPITAL AND RESERVES

Called up share capital

105

105

Retained earnings

144,275

2,345

144,380

2,450

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2021 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 director and authorised for issue on 21 December 2021 and were signed by:

MJ Tighe - Director

1.	STATUTORY INFORMATION

The Bebrasa Group 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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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 (2020 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 May 2020

125

Additions

1

At 30 April 2021

126

NET BOOK VALUE

At 30 April 2021

126

At 30 April 2020

125

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.21

30.4.20

£

£

Trade debtors

14,000

10,200

Amounts owed by group undertakings

90,625

40,625

104,625

50,825

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.21

30.4.20

£

£

Amounts owed to group undertakings

4,901

82,490

Taxation and social security

33,778

14,287

Other creditors

49,939

25,006

88,618

121,783

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2021 and 30 April 2020:

30.4.21

30.4.20

£

£

MJ Tighe

Balance outstanding at start of year

-

7,687

Amounts repaid

-

(7,687

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

8.	ULTIMATE CONTROLLING PARTY

The controlling party is MJ Tighe.