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REGISTERED NUMBER: SC273103 (Scotland)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

B2B Limited
B2B Limited (Registered number: SC273103)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


B2B Limited

Company Information
for the Year Ended 30 September 2024







DIRECTOR: C J Wilson





REGISTERED OFFICE: 29 Brandon Street
Hamilton
South Lanarkshire
ML3 6DA





REGISTERED NUMBER: SC273103 (Scotland)





Page 1
B2B Limited (Registered number: SC273103)

Balance Sheet
30 September 2024

2024 2023
Notes £    £   
CURRENT ASSETS
Debtors 5 346,653 143,021
Cash at bank 19,444 210,228
366,097 353,249
CREDITORS
Amounts falling due within one year 6 18,353 18,083
NET CURRENT ASSETS 347,744 335,166
TOTAL ASSETS LESS CURRENT
LIABILITIES
347,744
335,166

CAPITAL AND RESERVES
Called up share capital 50 50
Capital redemption reserve 50 50
Retained earnings 347,644 335,066
SHAREHOLDERS' FUNDS 347,744 335,166

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 30 September 2025 and were signed by:





C J Wilson - Director


The notes form part of these financial statements

Page 2
B2B Limited (Registered number: SC273103)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

B2B 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.

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


2. STATEMENT OF COMPLIANCE

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. There were no material departures from that standard.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is derived from business advisory services supplied by the company.

Turnover is measured at the fair value of the business advisory services supplied, net of discounts and excluding value added tax, and is recognised at the point that the company obtains the right to consideration.

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.

Taxation
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.

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 346,653 143,021

Page 3 continued...
B2B Limited (Registered number: SC273103)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 18,353 18,083

7. RELATED PARTY DISCLOSURES

The company operates a loan account with the director, C J Wilson.

During the year, the company advanced loans totalling £10,800 to the director. At the year end, the balance due from the director was £14,320 (2023: £3,520). This loan is unsecured, interest free and has no fixed repayment terms.

Page 4