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REGISTERED NUMBER: SC513502 (Scotland)













Unaudited Financial Statements

for the Year Ended 30 November 2024

for

BBH SCOTLAND LIMITED

BBH SCOTLAND LIMITED (REGISTERED NUMBER: SC513502)






Contents of the Financial Statements
FOR THE YEAR ENDED 30 NOVEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BBH SCOTLAND LIMITED

Company Information
FOR THE YEAR ENDED 30 NOVEMBER 2024







DIRECTORS: R Codona
Miss M Paterson





REGISTERED OFFICE: BBH Scotland Limited
30 Bothwell Street
Glasgow
G2 6NU





REGISTERED NUMBER: SC513502 (Scotland)





ACCOUNTANTS: BK Plus Ltd
6th Floor
Gordon Chambers
90 Mitchell Street
Glasgow
Lanarkshire
G1 3NQ

BBH SCOTLAND LIMITED (REGISTERED NUMBER: SC513502)

Balance Sheet
30 NOVEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 148,326 185,869

CURRENT ASSETS
Stocks 5 16,759 13,176
Debtors 6 89,006 84,838
Cash at bank and in hand 180,403 258,387
286,168 356,401
CREDITORS
Amounts falling due within one year 7 256,139 263,502
NET CURRENT ASSETS 30,029 92,899
TOTAL ASSETS LESS CURRENT
LIABILITIES

178,355

278,768

CREDITORS
Amounts falling due after more than one
year

8

65,011

87,074
NET ASSETS 113,344 191,694

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 113,342 191,692
113,344 191,694

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 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.

BBH SCOTLAND LIMITED (REGISTERED NUMBER: SC513502)

Balance Sheet - continued
30 NOVEMBER 2024


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 28 August 2025 and were signed on its behalf by:





R Codona - Director


BBH SCOTLAND LIMITED (REGISTERED NUMBER: SC513502)

Notes to the Financial Statements
FOR THE YEAR ENDED 30 NOVEMBER 2024

1. STATUTORY INFORMATION

BBH Scotland Limited is a private company, limited by shares , registered in Scotland. 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.

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 32 (2023 - 30 ) .

BBH SCOTLAND LIMITED (REGISTERED NUMBER: SC513502)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 December 2023 9,033 579,384 34,495 622,912
Additions - 184 - 184
At 30 November 2024 9,033 579,568 34,495 623,096
DEPRECIATION
At 1 December 2023 4,501 408,390 24,152 437,043
Charge for year 906 34,235 2,586 37,727
At 30 November 2024 5,407 442,625 26,738 474,770
NET BOOK VALUE
At 30 November 2024 3,626 136,943 7,757 148,326
At 30 November 2023 4,532 170,994 10,343 185,869

5. STOCKS
2024 2023
£    £   
Stocks 16,759 13,176

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 71,884 84,838
Prepayments and accrued income 17,122 -
89,006 84,838

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 60,000 60,000
Trade creditors 71,398 46,236
Tax 21,284 79,300
Social security and other taxes 16,813 7,883
VAT 74,953 60,372
Other creditors 2,691 711
Accruals and deferred income 9,000 9,000
256,139 263,502

BBH SCOTLAND LIMITED (REGISTERED NUMBER: SC513502)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Bank loans - 2-5 years 65,011 87,074