2024-05-012025-04-302025-04-30falseSC532625BB ACCOUNTING SOLUTION LTD2025-06-1769201falseiso4217:GBPxbrli:pureSC5326252024-05-01SC5326252025-04-30SC5326252024-05-012025-04-30SC5326252023-05-01SC5326252024-04-30SC5326252023-05-012024-04-30SC532625bus:SmallEntities2024-05-012025-04-30SC532625bus:AuditExempt-NoAccountantsReport2024-05-012025-04-30SC532625bus:AbridgedAccounts2024-05-012025-04-30SC532625bus:PrivateLimitedCompanyLtd2024-05-012025-04-30SC532625core:WithinOneYear2025-04-30SC532625core:AfterOneYear2025-04-30SC532625core:WithinOneYear2024-04-30SC532625core:AfterOneYear2024-04-30SC532625core:ShareCapital2025-04-30SC532625core:SharePremium2025-04-30SC532625core:RevaluationReserve2025-04-30SC532625core:OtherReservesSubtotal2025-04-30SC532625core:RetainedEarningsAccumulatedLosses2025-04-30SC532625core:ShareCapital2024-04-30SC532625core:SharePremium2024-04-30SC532625core:RevaluationReserve2024-04-30SC532625core:OtherReservesSubtotal2024-04-30SC532625core:RetainedEarningsAccumulatedLosses2024-04-30SC532625core:LandBuildings2025-04-30SC532625core:PlantMachinery2025-04-30SC532625core:Vehicles2025-04-30SC532625core:FurnitureFittings2025-04-30SC532625core:OfficeEquipment2025-04-30SC532625core:NetGoodwill2025-04-30SC532625core:IntangibleAssetsOtherThanGoodwill2025-04-30SC532625core:ListedExchangeTraded2025-04-30SC532625core:UnlistedNon-exchangeTraded2025-04-30SC532625core:LandBuildings2024-04-30SC532625core:PlantMachinery2024-04-30SC532625core:Vehicles2024-04-30SC532625core:FurnitureFittings2024-04-30SC532625core:OfficeEquipment2024-04-30SC532625core:NetGoodwill2024-04-30SC532625core:IntangibleAssetsOtherThanGoodwill2024-04-30SC532625core:ListedExchangeTraded2024-04-30SC532625core:UnlistedNon-exchangeTraded2024-04-30SC532625core:LandBuildings2024-05-012025-04-30SC532625core:PlantMachinery2024-05-012025-04-30SC532625core:Vehicles2024-05-012025-04-30SC532625core:FurnitureFittings2024-05-012025-04-30SC532625core:OfficeEquipment2024-05-012025-04-30SC532625core:NetGoodwill2024-05-012025-04-30SC532625core:IntangibleAssetsOtherThanGoodwill2024-05-012025-04-30SC532625core:ListedExchangeTraded2024-05-012025-04-30SC532625core:UnlistedNon-exchangeTraded2024-05-012025-04-30SC532625core:MoreThanFiveYears2024-05-012025-04-30SC532625core:Non-currentFinancialInstruments2025-04-30SC532625core:Non-currentFinancialInstruments2024-04-30SC532625dpl:CostSales2024-05-012025-04-30SC532625dpl:DistributionCosts2024-05-012025-04-30SC532625core:LandBuildings2024-05-012025-04-30SC532625core:PlantMachinery2024-05-012025-04-30SC532625core:Vehicles2024-05-012025-04-30SC532625core:FurnitureFittings2024-05-012025-04-30SC532625core:OfficeEquipment2024-05-012025-04-30SC532625dpl:AdministrativeExpenses2024-05-012025-04-30SC532625core:NetGoodwill2024-05-012025-04-30SC532625core:IntangibleAssetsOtherThanGoodwill2024-05-012025-04-30SC532625dpl:GroupUndertakings2024-05-012025-04-30SC532625dpl:ParticipatingInterests2024-05-012025-04-30SC532625dpl:GroupUndertakingscore:ListedExchangeTraded2024-05-012025-04-30SC532625core:ListedExchangeTraded2024-05-012025-04-30SC532625dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2024-05-012025-04-30SC532625core:UnlistedNon-exchangeTraded2024-05-012025-04-30SC532625dpl:CostSales2023-05-012024-04-30SC532625dpl:DistributionCosts2023-05-012024-04-30SC532625core:LandBuildings2023-05-012024-04-30SC532625core:PlantMachinery2023-05-012024-04-30SC532625core:Vehicles2023-05-012024-04-30SC532625core:FurnitureFittings2023-05-012024-04-30SC532625core:OfficeEquipment2023-05-012024-04-30SC532625dpl:AdministrativeExpenses2023-05-012024-04-30SC532625core:NetGoodwill2023-05-012024-04-30SC532625core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-30SC532625dpl:GroupUndertakings2023-05-012024-04-30SC532625dpl:ParticipatingInterests2023-05-012024-04-30SC532625dpl:GroupUndertakingscore:ListedExchangeTraded2023-05-012024-04-30SC532625core:ListedExchangeTraded2023-05-012024-04-30SC532625dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-05-012024-04-30SC532625core:UnlistedNon-exchangeTraded2023-05-012024-04-30SC532625core:NetGoodwill2025-04-30SC532625core:IntangibleAssetsOtherThanGoodwill2025-04-30SC532625core:LandBuildings2025-04-30SC532625core:PlantMachinery2025-04-30SC532625core:Vehicles2025-04-30SC532625core:FurnitureFittings2025-04-30SC532625core:OfficeEquipment2025-04-30SC532625core:AfterOneYear2025-04-30SC532625core:WithinOneYear2025-04-30SC532625core:ListedExchangeTraded2025-04-30SC532625core:UnlistedNon-exchangeTraded2025-04-30SC532625core:ShareCapital2025-04-30SC532625core:SharePremium2025-04-30SC532625core:RevaluationReserve2025-04-30SC532625core:OtherReservesSubtotal2025-04-30SC532625core:RetainedEarningsAccumulatedLosses2025-04-30SC532625core:NetGoodwill2024-04-30SC532625core:IntangibleAssetsOtherThanGoodwill2024-04-30SC532625core:LandBuildings2024-04-30SC532625core:PlantMachinery2024-04-30SC532625core:Vehicles2024-04-30SC532625core:FurnitureFittings2024-04-30SC532625core:OfficeEquipment2024-04-30SC532625core:AfterOneYear2024-04-30SC532625core:WithinOneYear2024-04-30SC532625core:ListedExchangeTraded2024-04-30SC532625core:UnlistedNon-exchangeTraded2024-04-30SC532625core:ShareCapital2024-04-30SC532625core:SharePremium2024-04-30SC532625core:RevaluationReserve2024-04-30SC532625core:OtherReservesSubtotal2024-04-30SC532625core:RetainedEarningsAccumulatedLosses2024-04-30SC532625core:NetGoodwill2023-05-01SC532625core:IntangibleAssetsOtherThanGoodwill2023-05-01SC532625core:LandBuildings2023-05-01SC532625core:PlantMachinery2023-05-01SC532625core:Vehicles2023-05-01SC532625core:FurnitureFittings2023-05-01SC532625core:OfficeEquipment2023-05-01SC532625core:AfterOneYear2023-05-01SC532625core:WithinOneYear2023-05-01SC532625core:ListedExchangeTraded2023-05-01SC532625core:UnlistedNon-exchangeTraded2023-05-01SC532625core:ShareCapital2023-05-01SC532625core:SharePremium2023-05-01SC532625core:RevaluationReserve2023-05-01SC532625core:OtherReservesSubtotal2023-05-01SC532625core:RetainedEarningsAccumulatedLosses2023-05-01SC532625core:AfterOneYear2024-05-012025-04-30SC532625core:WithinOneYear2024-05-012025-04-30SC532625core:Non-currentFinancialInstrumentscore:CostValuation2024-05-012025-04-30SC532625core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-05-012025-04-30SC532625core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-05-012025-04-30SC532625core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-05-012025-04-30SC532625core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-05-012025-04-30SC532625core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-05-012025-04-30SC532625core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-05-012025-04-30SC532625core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-05-012025-04-30SC532625core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-05-012025-04-30SC532625core:Non-currentFinancialInstrumentscore:CostValuation2025-04-30SC532625core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2025-04-30SC532625core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2025-04-30SC532625core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2025-04-30SC532625core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2025-04-30SC532625core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2025-04-30SC532625core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2025-04-30SC532625core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2025-04-30SC532625core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2025-04-30SC532625core:Non-currentFinancialInstrumentscore:CostValuation2024-04-30SC532625core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-04-30SC532625core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-04-30SC532625core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-04-30SC532625core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-04-30SC532625core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-04-30SC532625core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-04-30SC532625core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-04-30SC532625core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-04-30SC532625bus:Director12024-05-012025-04-30

BB ACCOUNTING SOLUTION LTD

Registered Number
SC532625
(Scotland)

Unaudited Financial Statements for the Year ended
30 April 2025

BB ACCOUNTING SOLUTION LTD
Company Information
for the year from 1 May 2024 to 30 April 2025

Director

AYOGU, Blessing

Registered Address

47 Broad Street
Glasgow
G40 2QW

Registered Number

SC532625 (Scotland)
BB ACCOUNTING SOLUTION LTD
Balance Sheet as at
30 April 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets33,3151,759
3,3151,759
Current assets
Debtors136,38965,552
Cash at bank and on hand4,632-
141,02165,552
Creditors amounts falling due within one year(109,651)(81,591)
Net current assets (liabilities)31,370(16,039)
Total assets less current liabilities34,685(14,280)
Creditors amounts falling due after one year(18,755)(18,317)
Net assets15,930(32,597)
Capital and reserves
Called up share capital100100
Profit and loss account15,830(32,697)
Shareholders' funds15,930(32,597)
The financial statements were approved and authorised for issue by the Director on 17 June 2025, and are signed on its behalf by:
AYOGU, Blessing
Director
Registered Company No. SC532625
BB ACCOUNTING SOLUTION LTD
Notes to the Financial Statements
for the year ended 30 April 2025

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.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
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:
2.Average number of employees

20252024
Average number of employees during the year44
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 May 245,005
Additions2,087
At 30 April 257,092
Depreciation and impairment
At 01 May 243,246
Charge for year531
At 30 April 253,777
Net book value
At 30 April 253,315
At 30 April 241,759