2023-05-012024-04-302024-04-30false00713093B. B. B. FARMS 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B. B. B. FARMS LIMITED

Registered Number
00713093
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

B. B. B. FARMS LIMITED
Company Information
for the year from 1 May 2023 to 30 April 2024

Directors

FISHER, Susan Daphne
FISHER, William
MERRY, Claire Susanne
WAUGH, Fiona Sara

Registered Address

Lynderswood Farm
London Road Black Notley
Braintree
CM77 8QN

Registered Number

00713093 (England and Wales)
B. B. B. FARMS LIMITED
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3366,090416,584
366,090416,584
Current assets
Stocks468,375136,750
Debtors51,038,1561,074,866
Current asset investments612,50012,500
Cash at bank and on hand2,035,4271,721,489
3,154,4582,945,605
Creditors amounts falling due within one year7(853,316)(907,383)
Net current assets (liabilities)2,301,1422,038,222
Total assets less current liabilities2,667,2322,454,806
Provisions for liabilities8(12,467)(15,803)
Net assets2,654,7652,439,003
Capital and reserves
Called up share capital6,0006,000
Profit and loss account2,648,7652,433,003
Shareholders' funds2,654,7652,439,003
The financial statements were approved and authorised for issue by the Board of Directors on 12 November 2024, and are signed on its behalf by:
FISHER, William
Director
Registered Company No. 00713093
B. B. B. FARMS LIMITED
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings-25
Plant and machinery20-
Vehicles25-
Office Equipment20-
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.
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year88
3.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Office Equipment

Total

£££££
Cost or valuation
At 01 May 231,183,508252,25925,129214,8531,675,749
At 30 April 241,183,508252,25925,129214,8531,675,749
Depreciation and impairment
At 01 May 23830,135233,13011,134184,7661,259,165
Charge for year37,1513,8263,4996,01850,494
At 30 April 24867,286236,95614,633190,7841,309,659
Net book value
At 30 April 24316,22215,30310,49624,069366,090
At 30 April 23353,37319,12913,99530,087416,584
4.Stocks

2024

2023

££
Other stocks68,375136,750
Total68,375136,750
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables21,0233,075
Other debtors1,006,0481,064,392
Prepayments and accrued income11,0857,399
Total1,038,1561,074,866
6.Current asset investments
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables32,23761,935
Taxation and social security89,70164,926
Other creditors639,086698,122
Accrued liabilities and deferred income92,29282,400
Total853,316907,383
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)12,46715,803
Total12,46715,803
9.Directors advances, credits and guarantees
During the year a loan account subsisted between the directors and the company. B/fwd £(554,352), Advances £227,227, Credits £(146,773), C/fwd £(473,899). Interest charged @ 2.25%.