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Company Registration No. 10174314 (England and Wales)
BBM TRADING PLUS LTD Unaudited accounts for the year ended 31 May 2024
BBM TRADING PLUS LTD Unaudited accounts Contents
Page
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BBM TRADING PLUS LTD Company Information for the year ended 31 May 2024
Director
Aliya Bayanova
Company Number
10174314 (England and Wales)
Registered Office
C/O COOPER HARLAND UNIT 1.21, BARKING EN 50 CAMBRIDGE ROAD BARKING ESSEX IG11 8FG UNITED KINGDOM
Accountants
Cooper Harland Limited Unit 1.21, Barking Enterprise Centre 50 Cambridge Road Barking Essex IG11 8FG
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Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of BBM TRADING PLUS LTD for the year ended 31 May 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of BBM TRADING PLUS LTD for the year ended 31 May 2024 as set out on pages 5 - 8 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
This report is made solely to the Board of Directors of BBM TRADING PLUS LTD, as a body, in accordance with the terms of our engagement letter dated 1 June 2023. Our work has been undertaken solely to prepare for your approval the accounts of BBM TRADING PLUS LTD and state those matters that we have agreed to state to the Board of Directors of BBM TRADING PLUS LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BBM TRADING PLUS LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that BBM TRADING PLUS LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of BBM TRADING PLUS LTD. You consider that BBM TRADING PLUS LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of BBM TRADING PLUS LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Cooper Harland Limited Chartered Certified Accountants Unit 1.21, Barking Enterprise Centre 50 Cambridge Road Barking Essex IG11 8FG 9 May 2025
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BBM TRADING PLUS LTD Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4,894 
3,714 
Current assets
Inventories
249,776 
160,000 
Debtors
16,663 
128,106 
Cash at bank and in hand
36,758 
54,324 
303,197 
342,430 
Creditors: amounts falling due within one year
(165,729)
(110,786)
Net current assets
137,468 
231,644 
Total assets less current liabilities
142,362 
235,358 
Creditors: amounts falling due after more than one year
(472,368)
(516,775)
Net liabilities
(330,006)
(281,417)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(330,106)
(281,517)
Shareholders' funds
(330,006)
(281,417)
For the year ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 8 May 2025 and were signed on its behalf by
Aliya Bayanova Director Company Registration No. 10174314
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BBM TRADING PLUS LTD Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
BBM TRADING PLUS LTD is a private company, limited by shares, registered in England and Wales, registration number 10174314. The registered office is C/O COOPER HARLAND UNIT 1.21, BARKING EN, 50 CAMBRIDGE ROAD, BARKING, ESSEX, IG11 8FG, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 May 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 June 2022. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33%
Fixtures & fittings
25%
Computer equipment
33%
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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BBM TRADING PLUS LTD Notes to the Accounts for the year ended 31 May 2024
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 June 2023
- 
1,600 
7,185 
8,785 
Additions
4,277 
- 
- 
4,277 
At 31 May 2024
4,277 
1,600 
7,185 
13,062 
Depreciation
At 1 June 2023
- 
700 
4,371 
5,071 
Charge for the year
1,411 
300 
1,386 
3,097 
At 31 May 2024
1,411 
1,000 
5,757 
8,168 
Net book value
At 31 May 2024
2,866 
600 
1,428 
4,894 
At 31 May 2023
- 
900 
2,814 
3,714 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
5,779 
128,634 
Trade debtors
1,500 
- 
Accrued income and prepayments
18,912 
- 
Other debtors
(9,528)
(528)
16,663 
128,106 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
38,186 
- 
VAT
15,051 
96,292 
Trade creditors
32,757 
- 
Other creditors
79,735 
- 
Loans from directors
- 
14,494 
165,729 
110,786 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
- 
44,900 
Other creditors
472,368 
471,875 
472,368 
516,775 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
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BBM TRADING PLUS LTD Notes to the Accounts for the year ended 31 May 2024
9
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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