1 December 2023 false No description of principal activity Taxfiler 2024.6 09883101business:PrivateLimitedCompanyLtd2023-12-012024-11-30 098831012023-11-30 098831012023-12-012024-11-30 09883101business:AuditExemptWithAccountantsReport2023-12-012024-11-30 09883101business:FilletedAccounts2023-12-012024-11-30 098831012024-11-30 098831012023-11-30 09883101core:WithinOneYear2024-11-30 09883101core:WithinOneYear2023-11-30 09883101core:AfterOneYear2024-11-30 09883101core:AfterOneYear2023-11-30 09883101core:ShareCapitalcore:PreviouslyStatedAmount2024-11-30 09883101core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 09883101core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-11-30 09883101core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 09883101core:PreviouslyStatedAmount2024-11-30 09883101core:PreviouslyStatedAmount2023-11-30 09883101business:SmallEntities2023-12-012024-11-30 09883101business:Director32023-12-012024-11-30 09883101countries:EnglandWales2023-12-012024-11-30 09883101business:RegisteredOffice2023-12-012024-11-30 09883101core:PlantMachinery2023-12-012024-11-30 09883101core:MotorVehicles2023-12-012024-11-30 09883101core:FurnitureFittings2023-12-012024-11-30 09883101core:PlantMachinery2023-11-30 09883101core:MotorVehicles2023-11-30 09883101core:FurnitureFittings2023-11-30 09883101core:PlantMachinery2024-11-30 09883101core:MotorVehicles2024-11-30 09883101core:FurnitureFittings2024-11-30 09883101core:WithinOneYear2023-12-012024-11-30 09883101core:AfterOneYear2023-12-012024-11-30 098831012022-12-012023-11-30 iso4217:GBP xbrli:pure
Company Registration No. 09883101 (England and Wales)
BBE International Limited Unaudited accounts for the year ended 30 November 2024
BBE International Limited Unaudited accounts Contents
Page
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BBE International Limited Statement of financial position as at 30 November 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
792,606 
847,253 
Current assets
Inventories
10,000 
65,000 
Debtors
631,754 
575,916 
Cash at bank and in hand
32,758 
420 
674,512 
641,336 
Creditors: amounts falling due within one year
(994,628)
(771,075)
Net current liabilities
(320,116)
(129,739)
Total assets less current liabilities
472,490 
717,514 
Creditors: amounts falling due after more than one year
(348,980)
(471,150)
Net assets
123,510 
246,364 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
123,410 
246,264 
Shareholders' funds
123,510 
246,364 
For the year ending 30 November 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
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 11 April 2025 and were signed on its behalf by
P F Dixon Director Company Registration No. 09883101
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BBE International Limited Notes to the Accounts for the year ended 30 November 2024
1
Statutory information
BBE International Limited is a private company, limited by shares, registered in England and Wales, registration number 09883101. The registered office is Special Works, 39 Stanley Street, Sheffield, South Yorkshire, S3 8HH.
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.
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.
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:
Plant & machinery
5% - 10% on reducing balance
Motor vehicles
25% on reducing balance
Fixtures & fittings
10% on reducing balance
Stocks
Stocks 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.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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BBE International Limited Notes to the Accounts for the year ended 30 November 2024
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 December 2023
893,275 
15,815 
17,730 
926,820 
Additions
10,544 
- 
- 
10,544 
Disposals
- 
(5,822)
- 
(5,822)
At 30 November 2024
903,819 
9,993 
17,730 
931,542 
Depreciation
At 1 December 2023
64,693 
10,811 
4,063 
79,567 
Charge for the year
61,191 
1,251 
1,367 
63,809 
On disposals
- 
(4,440)
- 
(4,440)
At 30 November 2024
125,884 
7,622 
5,430 
138,936 
Net book value
At 30 November 2024
777,935 
2,371 
12,300 
792,606 
At 30 November 2023
828,582 
5,004 
13,667 
847,253 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
312,433 
299,221 
Amounts due from group undertakings etc.
- 
263,000 
Accrued income and prepayments
19,870 
13,695 
Other debtors
299,451 
- 
631,754 
575,916 
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BBE International Limited Notes to the Accounts for the year ended 30 November 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
55,591 
58,276 
Obligations under finance leases and hire purchase contracts
85,397 
150,157 
Trade creditors
171,096 
287,055 
Taxes and social security
670,857 
265,087 
Other creditors
2,301 
- 
Accruals
9,386 
10,500 
994,628 
771,075 
Bank loans and overdrafts are secured on the assets of the company. Net obligations under finance leases and hire purchase contracts are secured on the assets acquired.
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
57,472 
99,758 
Obligations under finance leases and hire purchase contracts
291,508 
371,392 
348,980 
471,150 
Bank loans and overdrafts are secured on the assets of the company. Net obligations under finance leases and hire purchase contracts are secured on the assets acquired.
8
Transactions with related parties
Included within debtors due within one year is £nil (2023 : £263,000) due from Beccanor Limited, the parent company. This balance was unsecured, interest free and repayable on demand. Transferred to a third party entitlement.
9
Average number of employees
During the year the average number of employees was 22 (2023: 19).
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