1 November 2023 false No description of principal activity Taxfiler 2024.6 SC384888business:PrivateLimitedCompanyLtd2023-11-012024-10-31 SC3848882023-10-31 SC3848882023-11-012024-10-31 SC384888business:AuditExemptWithAccountantsReport2023-11-012024-10-31 SC384888business:AbridgedAccounts2023-11-012024-10-31 SC3848882024-10-31 SC384888business:Director12023-11-012024-10-31 SC384888business:RegisteredOffice2023-11-012024-10-31 SC3848882023-10-31 SC384888core:WithinOneYear2024-10-31 SC384888core:WithinOneYear2023-10-31 SC384888core:AfterOneYear2024-10-31 SC384888core:AfterOneYear2023-10-31 SC384888core:ShareCapitalcore:PreviouslyStatedAmount2024-10-31 SC384888core:ShareCapitalcore:PreviouslyStatedAmount2023-10-31 SC384888core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-10-31 SC384888core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-10-31 SC384888core:PreviouslyStatedAmount2024-10-31 SC384888core:PreviouslyStatedAmount2023-10-31 SC384888business:SmallEntities2023-11-012024-10-31 SC384888countries:Scotland2023-11-012024-10-31 SC384888core:LandBuildings2023-11-012024-10-31 SC384888core:PlantMachinery2023-11-012024-10-31 SC384888core:FurnitureFittings2023-11-012024-10-31 SC3848882022-11-012023-10-31 iso4217:GBP xbrli:pure
Company Registration No. SC384888 (Scotland)
BBL.ME LTD. Unaudited accounts for the year ended 31 October 2024
BBL.ME LTD. Unaudited accounts Contents
Page
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BBL.ME LTD. Company Information for the year ended 31 October 2024
Director
Mandy White
Company Number
SC384888 (Scotland)
Registered Office
65 The Pleasance Edinburgh EH8 9TG
Accountants
GF Accountancy Services Ltd 4 Rowanhill Way Port Seton East Lothian EH32 0SZ
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BBL.ME LTD. Statement of financial position as at 31 October 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
692 
1,270 
Current assets
Inventories
2,472 
2,012 
Debtors
2,587 
2,644 
Cash at bank and in hand
14,764 
21,819 
19,823 
26,475 
Creditors: amounts falling due within one year
(7,949)
(8,934)
Net current assets
11,874 
17,541 
Total assets less current liabilities
12,566 
18,811 
Creditors: amounts falling due after more than one year
(1,750)
(4,750)
Net assets
10,816 
14,061 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
10,814 
14,059 
Shareholders' funds
10,816 
14,061 
For the year ending 31 October 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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 19 July 2025 and were signed on its behalf by
Mandy White Director Company Registration No. SC384888
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BBL.ME LTD. Notes to the Accounts for the year ended 31 October 2024
1
Statutory information
BBL.ME LTD. is a private company, limited by shares, registered in Scotland, registration number SC384888. The registered office is 65 The Pleasance, Edinburgh, EH8 9TG.
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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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:
Land & buildings
20% Straight Line
Plant & machinery
20% Straight Line
Fixtures & fittings
20% Straight Line
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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BBL.ME LTD. Notes to the Accounts for the year ended 31 October 2024
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 November 2023
25,245 
At 31 October 2024
25,245 
Depreciation
At 1 November 2023
23,975 
Charge for the year
578 
At 31 October 2024
24,553 
Net book value
At 31 October 2024
692 
At 31 October 2023
1,270 
5
Average number of employees
During the year the average number of employees was 4 (2023: 5).
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