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Registered number: 07726697
BB Trading International Limited
Financial Statements
For the Period 1 September 2023 to 30 September 2024
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 07726697
30 September 2024 31 August 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 4,750
- 4,750
CURRENT ASSETS
Stocks 5 - 121,932
Debtors 6 32,437 330,007
Cash at bank and in hand 314,635 470,572
347,072 922,511
Creditors: Amounts Falling Due Within One Year 7 (332,267 ) (362,876 )
NET CURRENT ASSETS (LIABILITIES) 14,805 559,635
TOTAL ASSETS LESS CURRENT LIABILITIES 14,805 564,385
Creditors: Amounts Falling Due After More Than One Year 8 (11,598 ) (22,388 )
NET ASSETS 3,207 541,997
CAPITAL AND RESERVES
Called up share capital 10 100 100
Income Statement 3,107 541,897
SHAREHOLDERS' FUNDS 3,207 541,997
Page 1
Page 2
For the period ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr N Khan
Director
10th December 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
BB Trading International Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07726697 . The registered office is 342 Great West Road, Hounslow, TW5 0BA.
These are the final trading accounts of the company as the company has ceased trading as of 30th September 2024.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 20% SL
Computer Equipment 20% SL
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 3 (2023: 4)
3 4
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 September 2023 3,609 10,971 14,580
Additions - 1,000 1,000
Disposals - (11,971 ) (11,971 )
As at 30 September 2024 3,609 - 3,609
Depreciation
As at 1 September 2023 3,609 6,221 9,830
Disposals - (6,221 ) (6,221 )
As at 30 September 2024 3,609 - 3,609
Net Book Value
As at 30 September 2024 - - -
As at 1 September 2023 - 4,750 4,750
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Page 4
5. Stocks
30 September 2024 31 August 2023
£ £
Stock. - 121,932
6. Debtors
30 September 2024 31 August 2023
£ £
Due within one year
Trade debtors - 314,932
Other debtors - 14,500
Corporation tax recoverable assets 31,568 -
VAT 869 575
32,437 330,007
7. Creditors: Amounts Falling Due Within One Year
30 September 2024 31 August 2023
£ £
Trade creditors - 269,384
Bank loans and overdrafts 40,292 29,070
Corporation tax - 19,444
Other taxes and social security 655 946
Accruals and deferred income 8,017 6,000
Director's loan account 283,303 38,032
332,267 362,876
8. Creditors: Amounts Falling Due After More Than One Year
30 September 2024 31 August 2023
£ £
Bank loans - Bounceback Loan 11,598 22,388
Page 4
Page 5
9. Loans
An analysis of the maturity of loans is given below:
30 September 2024 31 August 2023
£ £
Amounts falling due within one year or on demand:
Bank loans 10,000 10,000
30 September 2024 31 August 2023
£ £
Amounts falling due between one and five years:
Bank loans 11,598 22,388
10. Share Capital
30 September 2024 31 August 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5