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REGISTERED NUMBER: 00964071 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31 March 2025

for

B & B Vending Limited

B & B Vending Limited (Registered number: 00964071)






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




Page

Balance Sheet 1

Notes to the Financial Statements 3


B & B Vending Limited (Registered number: 00964071)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 1,000
Tangible assets 5 276,626 308,376
276,626 309,376

CURRENT ASSETS
Stocks 83,176 86,632
Debtors 6 61,273 64,963
Cash at bank and in hand 49,709 85,517
194,158 237,112
CREDITORS
Amounts falling due within one year 7 214,519 237,038
NET CURRENT (LIABILITIES)/ASSETS (20,361 ) 74
TOTAL ASSETS LESS CURRENT LIABILITIES 256,265 309,450

CREDITORS
Amounts falling due after more than one year 8 (40,505 ) (87,688 )

PROVISIONS FOR LIABILITIES (69,156 ) (77,094 )
NET ASSETS 146,604 144,668

CAPITAL AND RESERVES
Called up share capital 3,364 3,364
Capital redemption reserve 1,632 1,632
Retained earnings 141,608 139,672
SHAREHOLDERS' FUNDS 146,604 144,668

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.

B & B Vending Limited (Registered number: 00964071)

Balance Sheet - 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 Profit & Loss Account has not been delivered.

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





Mr J C Boyd - Director


B & B Vending Limited (Registered number: 00964071)

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

1. STATUTORY INFORMATION

B & B Vending Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 00964071

Registered office: Haven House
Festival Trade Park
Crown Road
Stoke-On-Trent
Staffordshire
ST1 5NJ

The presentation currency of the financial statements is the Pound Sterling (£).


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 represents net invoiced sales of properties and services, excluding value added tax.

Revenue is recognised as the company becomes entitled to consideration for the goods and services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance

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 Profit & Loss Account, 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.


B & B Vending Limited (Registered number: 00964071)

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

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 12 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 10,000
AMORTISATION
At 1 April 2024 9,000
Amortisation for year 1,000
At 31 March 2025 10,000
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 1,000

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 April 2024 832,526 50,789 136,885 1,020,200
Additions 23,008 2,142 - 25,150
Disposals - - (14,208 ) (14,208 )
At 31 March 2025 855,534 52,931 122,677 1,031,142
DEPRECIATION
At 1 April 2024 578,170 40,133 93,521 711,824
Charge for year 41,604 2,560 10,208 54,372
Eliminated on disposal - - (11,680 ) (11,680 )
At 31 March 2025 619,774 42,693 92,049 754,516
NET BOOK VALUE
At 31 March 2025 235,760 10,238 30,628 276,626
At 31 March 2024 254,356 10,656 43,364 308,376

B & B Vending Limited (Registered number: 00964071)

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

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 April 2024
and 31 March 2025 40,677
DEPRECIATION
At 1 April 2024 13,432
Charge for year 6,811
At 31 March 2025 20,243
NET BOOK VALUE
At 31 March 2025 20,434
At 31 March 2024 27,245

6. DEBTORS
2025 2024
£    £   
Amounts falling due within one year:
Trade debtors 26,463 43,414
Other debtors 19,979 21,549
46,442 64,963

Amounts falling due after more than one year:
Amounts owed by group undertakings 14,831 -

Aggregate amounts 61,273 64,963

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 12,127 31,532
Hire purchase contracts 7,882 17,338
Trade creditors 89,038 101,114
Taxation and social security 60,193 63,023
Other creditors 45,279 24,031
214,519 237,038

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Bank loans 32,217 31,942
Hire purchase contracts 8,288 17,077
Amounts owed to group undertakings - 36,616
Other creditors - 2,053
40,505 87,688

B & B Vending Limited (Registered number: 00964071)

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

9. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Bank loans 44,344 63,474
Hire purchase contracts 16,170 34,415
60,514 97,889

The hire purchase liabilities are secured on the assets they are related to.

Bank Loans have fixed charges over the company's freehold property, and fixed and floating charges over the company's undertaking and all assets.

10. FINANCIAL COMMITMENTS

Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £NIL (2024- £3,868).

11. ULTIMATE CONTROLLING PARTY

The company is a 100% subsidiary of Boyd Holdings Ltd, a company controlled by its directors.