0 01/04/2024 31/03/2025 2025-03-31 false false false false false false false true false false true false false false false false false false 2024-04-01 Sage Accounts Production 24.0 - FRS102_2023 xbrli:pure xbrli:shares iso4217:GBP 05913245 2024-04-01 2025-03-31 05913245 2025-03-31 05913245 2024-03-31 05913245 2023-04-01 2024-03-31 05913245 2024-03-31 05913245 2023-03-31 05913245 bus:RegisteredOffice 2024-04-01 2025-03-31 05913245 bus:LeadAgentIfApplicable 2024-04-01 2025-03-31 05913245 bus:Director2 2024-04-01 2025-03-31 05913245 bus:Director4 2024-04-01 2025-03-31 05913245 bus:Director5 2024-04-01 2025-03-31 05913245 bus:CompanySecretary1 2024-04-01 2025-03-31 05913245 core:AfterOneYear 2025-03-31 05913245 core:AfterOneYear 2024-03-31 05913245 core:WithinOneYear 2025-03-31 05913245 core:WithinOneYear 2024-03-31 05913245 core:ShareCapital 2025-03-31 05913245 core:ShareCapital 2024-03-31 05913245 core:RetainedEarningsAccumulatedLosses 2025-03-31 05913245 core:RetainedEarningsAccumulatedLosses 2024-03-31 05913245 core:CostValuation core:Non-currentFinancialInstruments 2025-03-31 05913245 core:Non-currentFinancialInstruments core:ProvisionsForImpairmentInvestments 2025-03-31 05913245 core:Non-currentFinancialInstruments 2025-03-31 05913245 core:Non-currentFinancialInstruments 2024-03-31 05913245 bus:SmallEntities 2024-04-01 2025-03-31 05913245 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 05913245 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 05913245 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05913245 bus:FullAccounts 2024-04-01 2025-03-31 05913245 core:AllAssociates 2024-04-01 2025-03-31
Company registration number: 05913245
BBP Group Limited
Unaudited filleted financial statements
31 March 2025
THE BARKER PARTNERSHIP
Chartered Accountants
Thirsk
BBP Group Limited
Contents
Directors and other information
Accountants report
Balance sheet
Notes to the financial statements
BBP Group Limited
Directors and other information

| Directors | Mrs H B Barker |
|  | Mrs S Scawthorn |
|  | Mr J R Chapman |
| Secretary | Mrs S Scawthorn |
| Company number | 05913245 |
| Registered office | BBP House, 14 Keld Close |
|  | Barker Business Park |
|  | Ripon |
|  | North Yorkshire |
|  | HG4 5NB |
| Accountants | The Barker Partnership |
|  | 17 Central Buildings |
|  | Market Place |
|  | Thirsk |
|  | North Yorkshire |
|  | YO7 1HD |

BBP Group Limited
Chartered accountants report to the board of directors on the preparation of the
unaudited statutory financial statements of BBP Group Limited
Year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of BBP Group Limited for the year ended 31 March 2025 which comprise the Balance sheet and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.
This report is made solely to the board of directors of BBP Group Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of BBP Group Limited and state those matters that we have agreed to state to the board of directors of BBP Group Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BBP Group Limited and its board of directors as a body for our work or for this report.
It is your duty to ensure that BBP Group Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of BBP Group Limited. You consider that BBP Group Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of BBP Group Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
The Barker Partnership
Chartered Accountants
17 Central Buildings
Market Place
Thirsk
North Yorkshire
YO7 1HD
14 November 2025
BBP Group Limited
Balance sheet
31 March 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Investments |  | 4 | 920,100 |  |  |  | 920,100 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 920,100 |  |  |  | 920,100
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 5 | 1,492,350 |  |  |  | 1,209,900 |  |
Cash at bank and in hand |  |  | 100 |  |  |  | 100 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 1,492,450 |  |  |  | 1,210,000 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 6 | ( 292,450) |  |  |  | ( 10,000) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets |  |  |  |  | 1,200,000 |  |  |  | 1,200,000
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 2,120,100 |  |  |  | 2,120,100
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 2,120,100 |  |  |  | 2,120,100
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 1,600,100 |  |  |  | 1,600,100
Profit and loss account |  |  |  |  | 520,000 |  |  |  | 520,000
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 2,120,100 |  |  |  | 2,120,100
|  |  |  |  | _______ |  |  |  | _______

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the Profit and loss account has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 14 November 2025 , and are signed on behalf of the board by:
Mrs S Scawthorn
Director
Company registration number: 05913245
BBP Group Limited
Notes to the financial statements
Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address ofthe registered office is BBP House, 14 Keld Close, Barker Business Park, Ripon, North Yorkshire, HG45NB. The principal activity of the company is that of a holding company.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax ismeasured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Fixed asset investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal ateach reporting date.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
4. Investments

|  | Shares in group undertakings and participating interests | Total |  |  |  |
|  | £ | £ |  |  |  |
| Cost |  |  |  |  |  |
| At 1 April 2024 and 31 March 2025 | 1,620,100 | 1,620,100 |  |  |  |
|  | _______ | _______ |  |  |  |
| Impairment |  |  |  |  |  |
| At 1 April 2024 and 31 March 2025 | 700,000 | 700,000 |  |  |  |
|  | _______ | _______ |  |  |  |
| Carrying amount |  |  |  |  |  |
| At 31 March 2025 | 920,100 | 920,100 |  |  |  |
|  | _______ | _______ |  |  |  |
| At 31 March 2024 | 920,100 | 920,100 |  |  |  |
|  | _______ | _______ |  |  |  |

5. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Amounts owed by group undertakings |  | 1,492,350 | 1,209,900
|  |  | _______ | _______

The debtors above include the following amounts falling due after more than one year:

|  |  | 2025 | 2024
|  |  | £ | £
| Amounts owed by group undertakings |  | 1,379,936 | 1,087,250
|  |  | _______ | _______

6. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Amounts owed to group undertakings |  | 282,450 | -
| Other creditors |  | 10,000 | 10,000
|  |  | _______ | _______
|  |  | 292,450 | 10,000
|  |  | _______ | _______

7. Related party transactions
The company has provided subsidiary companies with interest free, unsecured loans with no fixed repayment terms. The balances outstanding at the year end and included in debtors are £1,492,350 (2024 - £1,209,900).The company has been provided with an interest free, unsecured loan from a subsidiary company with no fixed repayment terms. The balance outstanding at the year end and included in creditors is £282,450 (2024: £nil).The directors have provided the company with interest free, unsecured loans with no fixed repayment terms. The balances outstanding at the year end and included in creditors are £10,000 (2024 - £10,000).