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REGISTERED NUMBER: 12562620 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2025

for

Tbbc Group Ltd
Trading as
The Belgian Beer Company

Tbbc Group Ltd (Registered number: 12562620)
Trading as The Belgian Beer Company






Contents of the Financial Statements
for the Year Ended 30 April 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Tbbc Group Ltd
Trading as The Belgian Beer Company

Company Information
for the Year Ended 30 April 2025







DIRECTOR: Mrs S Goode





REGISTERED OFFICE: 19 Warren Park Way
Enderby
Leicester
LE19 4SA





REGISTERED NUMBER: 12562620 (England and Wales)





ACCOUNTANTS: Carter & Co
19 Warren Park Way
Enderby
Leicester
LE19 4SA

Tbbc Group Ltd (Registered number: 12562620)
Trading as The Belgian Beer Company

Balance Sheet
30 April 2025

30.4.25 30.4.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 8,754 14,059

CURRENT ASSETS
Stocks 6,500 6,700
Debtors 5 12,486 14,400
Cash at bank 39,180 41,788
58,166 62,888
CREDITORS
Amounts falling due within one year 6 67,080 90,371
NET CURRENT LIABILITIES (8,914 ) (27,483 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(160

)

(13,424

)

CAPITAL AND RESERVES
Called up share capital 7 2 2
Retained earnings (162 ) (13,426 )
SHAREHOLDERS' FUNDS (160 ) (13,424 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 director and authorised for issue on 6 June 2025 and were signed by:





Mrs S Goode - Director


Tbbc Group Ltd (Registered number: 12562620)
Trading as The Belgian Beer Company

Notes to the Financial Statements
for the Year Ended 30 April 2025

1. STATUTORY INFORMATION

Tbbc Group Ltd 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 etc - 33% on cost, 25% on reducing balance and at varying rates on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 balance sheet date.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern
The financial statements have been prepared on the going concern basis which assumes the company will continue to trade. The assumption depends upon the ability of the director's to maintain the necessary financial support.

3. EMPLOYEES AND DIRECTORS

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

Tbbc Group Ltd (Registered number: 12562620)
Trading as The Belgian Beer Company

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2024
and 30 April 2025 33,510
DEPRECIATION
At 1 May 2024 19,451
Charge for year 5,305
At 30 April 2025 24,756
NET BOOK VALUE
At 30 April 2025 8,754
At 30 April 2024 14,059

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.25 30.4.24
£    £   
Trade debtors - 802
Other debtors - 544
Prepayments 12,486 13,054
12,486 14,400

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.25 30.4.24
£    £   
Trade creditors 45,077 49,428
Tax 1,443 -
Social security and other taxes 430 -
VAT 6,244 6,231
Other creditors 151 142
Directors' current accounts 12,580 33,438
Accrued expenses 1,155 1,132
67,080 90,371

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.25 30.4.24
value: £    £   
1 Ordinary A shares £1.00 1 1
1 Ordinary B shares £1.00 1 1
2 2

Tbbc Group Ltd (Registered number: 12562620)
Trading as The Belgian Beer Company

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

8. GOING CONCERN

As explained in the accounting policies, the accounts have been prepared on a going concern basis. The ability to trade depends substantially on the continued support of the company's director's. We have accepted management assurances that the director's will maintain the financial support outlined above.