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REGISTERED NUMBER: 12377407 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 March 2025

for

BB Parker Limited

BB Parker Limited (Registered number: 12377407)

Contents of the Financial Statements
for the Year Ended 31 March 2025










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


BB Parker Limited

Company Information
for the Year Ended 31 March 2025







DIRECTORS: Mrs J S Parker
B J Parker
J D Parker



REGISTERED OFFICE: HATS Gloucester Ltd
48 Hucclecote Road
Gloucester
GL3 3RS



REGISTERED NUMBER: 12377407 (England and Wales)



ACCOUNTANTS: HATS Gloucester Ltd
48 Hucclecote Road
Gloucester
Gloucestershire
GL3 3RS



BANKERS: Tide Platform Ltd
Crusader House
4th Floor
St John's Sreet
London
EC1V 4QJ

BB Parker Limited (Registered number: 12377407)

Statement of Financial Position
31 March 2025

31/3/25 31/3/24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 21,341 27,566
Investment property 5 276,000 276,000
297,341 303,566

CURRENT ASSETS
Debtors 6 806 6,790
Cash at bank 7,126 1,462
7,932 8,252
CREDITORS
Amounts falling due within one year 7 248,456 252,458
NET CURRENT LIABILITIES (240,524 ) (244,206 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

56,817

59,360

PROVISIONS FOR LIABILITIES 7,796 12,786
NET ASSETS 49,021 46,574

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Fair value reserve 43,482 43,482
Retained earnings 4,539 2,092
SHAREHOLDERS' FUNDS 49,021 46,574

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

BB Parker Limited (Registered number: 12377407)

Statement of Financial Position - continued
31 March 2025


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 June 2025 and were signed on its behalf by:





Mrs J S Parker - Director


BB Parker Limited (Registered number: 12377407)

Notes to the Financial Statements
for the Year Ended 31 March 2025


1. STATUTORY INFORMATION

BB Parker Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Turnover represents rental income due for the accounting period from the investment property.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 33% on reducing balance
Motor vehicles - 25% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the Income Statement.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Going concern
Despite net current liabilities of £240,524 at 31 March 2025 (2024 - £244,206), the accounts have been prepared on a going concern basis. The directors have reviewed the future cash flows of the business and have expressed their willingness to financially support the company for the foreseeable future, deeming the going concern basis of preparation to be appropriate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

BB Parker Limited (Registered number: 12377407)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025


4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
Cost
At 1 April 2024 3,189 49,590 - 52,779
Additions - - 1,104 1,104
At 31 March 2025 3,189 49,590 1,104 53,883
Depreciation
At 1 April 2024 2,355 22,858 - 25,213
Charge for year 278 6,683 368 7,329
At 31 March 2025 2,633 29,541 368 32,542
Net book value
At 31 March 2025 556 20,049 736 21,341
At 31 March 2024 834 26,732 - 27,566

5. INVESTMENT PROPERTY
Total
£   
Fair value
At 1 April 2024
and 31 March 2025 276,000
Net book value
At 31 March 2025 276,000
At 31 March 2024 276,000

The directors have reviewed the local property market and based on this review consider that the fair value of the investment property has increased as reflected above.

If the investment property had not been revalued, it would be included in the financial statements at the historic cost of £222,319 (2024 - £222,319).

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/25 31/3/24
£    £   
Trade debtors - 5,750
Other debtors 806 1,040
806 6,790

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/25 31/3/24
£    £   
Trade creditors - 25
Other creditors 248,456 252,433
248,456 252,458

BB Parker Limited (Registered number: 12377407)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025


8. RELATED PARTY DISCLOSURES

Mr J D Parker & Mrs J S Parker
Directors

At 31 March 2025, the company owed the directors J D Parker and Mrs J S Parker £101,627 (2024 - £245,604). The loan balance, included within other creditors, is interest free and has no fixed repayment date.

In addition, at 31 March 2025, the company owed a close family member of the directors J D Parker and Mrs J S Parker £70,000 (2024 - £Nil). The loan balance, included within other creditors, is interest free and has no fixed repayment date.

Mr B J Parker
Director

At 31 March 2025, the company owed the director B J Parker £70,000 (2024 - £Nil). The loan balance, included within other creditors, is interest free and has no fixed repayment date.