BSUPA accounts have been published for the year ending 30 April 2021.
Profit and Loss Account for year ended 30 April
|Event and other direct costs||(5,596)|
|Profit before taxation||7,307||4,885|
|Tax on profit||–||–|
|Profit for the financial year||7,307||4,885|
Balance Sheet as at 30 April 2021
|Cash at bank and in hand||26,769||10,587|
|Creditors: amounts falling due within one year||4||(6,809)||(67)|
|Net current assets||22,219||14,845|
|Capital and reserves|
|Profit and loss account||22,219||14,845|
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 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.
Notes to the accounts
- 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 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.
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.
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.
Trade Debtors 2021 £2,259 / 2020 £4,325
- Creditors: amounts falling due within one year
Trade Creditors 2021 £6,809 / 2020 £67
- Other Information
BSUPA Limited is a private company limited by shares and incorporated in England. Its registered office is:
PO Box 9092
Detailed profit and loss account
|Cost of sales|
|Travel and subsistence||–||49|
|General administrative expenses:|
|General administration fees||21,022||15,800|
|Stationary and printing||5,156||9,078|
|Repairs and maintenance||1,164||315|
|Legal and professional costs:|
|Advertising and PR||3,880||2,530|