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Registration number: 13201165

BBQ and Gas Group Limited

Annual Report and Unaudited Financial Statements

for the Year Ended 30 September 2024

 

BBQ and Gas Group Limited

Contents

Company Information

1

Statement of Financial Position

2

Notes to the Unaudited Financial Statements

3 to 6

 

BBQ and Gas Group Limited

Company Information

Directors

M Gough

M C Coverley

Registered office

2 New Shops High Street
Old Woking
Woking
Surrey
GU22 9JW

Accountants

Shaw Gibbs Limited Salatin House
19 Cedar Road
Sutton
Surrey
SM2 5DA

 

BBQ and Gas Group Limited

(Registration number: 13201165)
Statement of Financial Position as at 30 September 2024

Note

2024
£

2023
£

Non-current assets

 

Investments

4

275

275

Payables: Amounts falling due within one year

5

(175)

(175)

Net assets

 

100

100

Equity

 

Called up share capital

6

100

100

Shareholders' funds

 

100

100

For the financial year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income statement.

The financial statements of BBQ and Gas Group Limited were approved and authorised for issue by the Board on 14 April 2025 and signed on its behalf by:
 

.........................................

M Gough
Director

 

BBQ and Gas Group Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 September 2024

1

General information

BBQ and Gas Group Limited (the 'company') is a private company limited by share capital, registered in England and Wales under the Companies Act. The address of the registered office is given on page 1.

2

Accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The functional currency of the company is considered to be pound sterling (£) because that is the currency of the primary economic environment in which the company operates. The financial statements are presented in pound sterling (£).

Exemption from preparing group accounts

The company has taken exemption from the preparation of consolidated financial statements on the grounds that it and the group headed by it are eligible from the exemption under sections 384 and 399(2A) of the Companies Act 2006.

Critical judgements and key sources of estimation uncertainties

There were no key sources of estimation uncertainties or critical judgements made by the directors in the process of applying the company’s accounting policies with significant effect on the amounts recognised in the financial statements.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

 

BBQ and Gas Group Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 September 2024 (continued)

2

Accounting policies (continued)

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2023 - 0).

4

Investments

2024
£

2023
£

Investments in subsidiaries

275

275

 

BBQ and Gas Group Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 September 2024 (continued)

4

Investments (continued)

Subsidiaries

£

Cost or valuation

At 1 October 2023

275

Carrying amount

At 30 September 2024

275

At 30 September 2023

275

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking

Registered office

Holding

Proportion of voting rights and shares held

2024

2023

Subsidiary undertakings

The Gas Centre and BBQ Shop Limited

2 New Shops, 145 High Strret, Old Woking, Woking Surrey GU22 9JW

England

Ordinary shares of £1

100%

100%

Gas Bottle Delivery Limited

2 New Shops, 145 High Street, Old Woking, Woking, Surrey GU22 9JW

England

Ordinary shres of £1

100%

100%

Vertex ODK Limited

2 New Shops, 145 High Street, Old Woking, Woking, Surrey GU22 9JW

Engalnd

Ordinary shares of £1

75%

75%

The Barbeque Shop Limited

2 New Shops, 145 High Street, Old Woking, Woking, Surrey GU22 9JW

England

Ordinary shares of £1

100%

100%

 

BBQ and Gas Group Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 September 2024 (continued)

4

Investments (continued)

Subsidiary undertakings

The Gas Centre and BBQ Shop Limited

The principal activity of The Gas Centre and BBQ Shop Limited is the sale of barbecues and accessories.

Gas Bottle Delivery Limited

The principal activity of Gas Bottle Delivery Limited is the sale of gas.

Vertex ODK Limited

The principal activity of Vertex ODK Limited is dormant.

The Barbeque Shop Limited

The principal activity of The Barbeque Shop Limited is dormant.

5

Payables

Payables: amounts falling due within one year

2024
£

2023
£

Due within one year

Loans and borrowings

175

175

6

Share capital and reserves

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary shares of £1 each

100

100

100

100