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REGISTERED NUMBER: 03489429 (England and Wales)















BBT GROUP LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 DECEMBER 2023






BBT GROUP LIMITED (REGISTERED NUMBER: 03489429)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BBT GROUP LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: T C Brumby
G Townend





SECRETARY: G Townend





REGISTERED OFFICE: 3 Mariner Court
Calder Park
Wakefield
West Yorkshire
WF4 3FL





REGISTERED NUMBER: 03489429 (England and Wales)





ACCOUNTANTS: STEAD ROBINSON
Dipford House, Queens Square
Huddersfield Road
Honley
Holmfirth
HD9 6QZ

BBT GROUP LIMITED (REGISTERED NUMBER: 03489429)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 897,406 924,562

CURRENT ASSETS
Debtors 5 1,076,983 2,319,541
Investments 6 2,500 2,500
Cash at bank and in hand 2,584,391 3,503,017
3,663,874 5,825,058
CREDITORS
Amounts falling due within one year 7 1,786,008 2,314,621
NET CURRENT ASSETS 1,877,866 3,510,437
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,775,272

4,434,999

PROVISIONS FOR LIABILITIES 10,954 13,436
NET ASSETS 2,764,318 4,421,563

CAPITAL AND RESERVES
Called up share capital 950 950
Capital redemption reserve 50 50
Retained earnings 2,763,318 4,420,563
SHAREHOLDERS' FUNDS 2,764,318 4,421,563

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

BBT GROUP LIMITED (REGISTERED NUMBER: 03489429)

BALANCE SHEET - continued
31 DECEMBER 2023


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 9 February 2024 and were signed on its behalf by:





T C Brumby - Director


BBT GROUP LIMITED (REGISTERED NUMBER: 03489429)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

BBT 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 represents commissions earned.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost and 20% on 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 45 (2022 - 43 ) .

BBT GROUP LIMITED (REGISTERED NUMBER: 03489429)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Office and
property Equipment fittings Totals
£    £    £    £   
COST
At 1 January 2023
and 31 December 2023 852,426 308,754 121,877 1,283,057
DEPRECIATION
At 1 January 2023 - 236,693 121,802 358,495
Charge for year - 27,156 - 27,156
At 31 December 2023 - 263,849 121,802 385,651
NET BOOK VALUE
At 31 December 2023 852,426 44,905 75 897,406
At 31 December 2022 852,426 72,061 75 924,562

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 3,038 13,927
Other debtors 1,073,945 2,305,614
1,076,983 2,319,541

6. CURRENT ASSET INVESTMENTS
2023 2022
£    £   
Shares in group undertakings 2,500 2,500

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 150,000 200,000
Trade creditors 4,246 7,249
Taxation and social security 595,026 479,742
Other creditors 1,036,736 1,627,630
1,786,008 2,314,621