2023-03-012024-02-282024-02-28falseSC688204BB MEDICAL 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BB MEDICAL LIMITED

Registered Number
SC688204
(Scotland)

Unaudited Financial Statements for the Period ended
28 February 2024

BB MEDICAL LIMITED
Company Information
for the period from 1 March 2023 to 28 February 2024

Director

RIDDELL, Lee Michael, Dr

Registered Address

4d Auchingramont Road
Hamilton
ML3 6JT

Place of Business

22 Burnside Road

Glasgow`

G46 6TT


Registered Number

SC688204 (Scotland)
BB MEDICAL LIMITED
Balance Sheet as at
28 February 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets38,4009,600
Tangible assets41,8102,606
Investments512,0003,000
22,21015,206
Current assets
Debtors652,63523,764
Cash at bank and on hand60,61039,835
113,24563,599
Creditors amounts falling due within one year7(60,062)(24,251)
Net current assets (liabilities)53,18339,348
Total assets less current liabilities75,39354,554
Provisions for liabilities8(344)(495)
Net assets75,04954,059
Capital and reserves
Called up share capital102102
Profit and loss account74,94753,957
Shareholders' funds75,04954,059
The financial statements were approved and authorised for issue by the Director on 4 November 2024, and are signed on its behalf by:
RIDDELL, Lee Michael, Dr
Director
Registered Company No. SC688204
BB MEDICAL LIMITED
Notes to the Financial Statements
for the period ended 28 February 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.
Turnover policy
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.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the service at the balance sheet date.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Office Equipment4
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Trade and other debtors
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.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
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.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
2.Average number of employees

20242023
Average number of employees during the year21
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 March 2312,00012,000
At 28 February 2412,00012,000
Amortisation and impairment
At 01 March 232,4002,400
Charge for year1,2001,200
At 28 February 243,6003,600
Net book value
At 28 February 248,4008,400
At 28 February 239,6009,600
4.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 March 234,9544,954
Additions590590
At 28 February 245,5445,544
Depreciation and impairment
At 01 March 232,3482,348
Charge for year1,3861,386
At 28 February 243,7343,734
Net book value
At 28 February 241,8101,810
At 28 February 232,6062,606
5.Fixed asset investments

Other investments1

Total

££
Cost or valuation
At 01 March 233,0003,000
Additions9,0009,000
At 28 February 2412,00012,000
Net book value
At 28 February 2412,00012,000
At 28 February 233,0003,000

Notes

1Other investments other than loans
6.Debtors: amounts due within one year

2024

2023

££
Amounts owed by associates and joint ventures / participating interests52,63523,764
Total52,63523,764
7.Creditors: amounts due within one year

2024

2023

££
Taxation and social security58,38222,697
Accrued liabilities and deferred income1,6801,554
Total60,06224,251
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)344495
Total344495
9.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
RIDDELL, Lee Michael, Dr23,76428,871052,635
23,76428,871052,635