Registered number
13149565
BB Restaurants Ltd
Filleted Accounts
31 January 2024
BB Restaurants Ltd
Registered number: 13149565
Balance Sheet
as at 31 January 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 35,199 44,798
Current assets
Stocks 2,129 2,129
Debtors 4 7,623 77,330
Cash at bank and in hand 1,191 2,878
10,943 82,337
Creditors: amounts falling due within one year 5 (155,364) (122,519)
Net current liabilities (144,421) (40,182)
Total assets less current liabilities (109,222) 4,616
Creditors: amounts falling due after more than one year 6 - (8,831)
Net liabilities (109,222) (4,215)
Capital and reserves
Called up share capital 2 2
Profit and loss account (109,224) (4,217)
Shareholders' funds (109,222) (4,215)
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.
Habibor Rahman
Director
Approved by the board on 19 March 2024
BB Restaurants Ltd
Notes to the Accounts
for the year ended 31 January 2024
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:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment 20% Straight Line
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 13 12
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 February 2023 63,997
At 31 January 2024 63,997
Depreciation
At 1 February 2023 19,199
Charge for the year 9,599
At 31 January 2024 28,798
Net book value
At 31 January 2024 35,199
At 31 January 2023 44,798
4 Debtors 2024 2023
£ £
Trade debtors 13,479 25,814
Other debtors (5,856) 51,516
7,623 77,330
5 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 11 -
Trade creditors (20,227) 37,225
Taxation and social security costs 175,579 67,832
Wages - 17,023
Pension - 438
Other creditors 1 1
155,364 122,519
6 Creditors: amounts falling due after one year 2024 2023
£ £
Trade creditors - 8,831
7 Other information
BB Restaurants Ltd is a private company limited by shares and incorporated in England. Its registered office is:
37 Bath Road
Cheltenham
GL53 7HG
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