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Company Registration No. 12798828 (England and Wales)
B and B Essex Ltd Unaudited accounts for the year ended 31 August 2025
B and B Essex Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
B and B Essex Ltd Company Information for the year ended 31 August 2025
Director
Birtan Seymert
Company Number
12798828 (England and Wales)
Registered Office
D L N Barbers 135 High Street Brentwood Essex CM14 4RZ England
Accountants
Acclaro Tax Accountants Ltd 1 Navigation Yard Chelmsford Essex CM2 6HZ
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B and B Essex Ltd Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
2,794
2,794
Tangible assets
5
2,530
5,058
5,324
7,852
Current assets
Cash at bank and in hand
6,556
9,103
Creditors: amounts falling due within one year
6
(17,017)
(20,529)
Net current liabilities
(10,461)
(11,426)
Net liabilities
(5,137)
(3,574)
Capital and reserves
Called up share capital
1
1
Profit and loss account
(5,138)
(3,575)
Shareholders' funds
(5,137)
(3,574)
For the year ending 31 August 2025 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 20 November 2025 and were signed on its behalf by
Birtan Seymert Director Company Registration No. 12798828
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B and B Essex Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
B and B Essex Ltd is a private company, limited by shares, registered in England and Wales, registration number 12798828. The registered office is D L N Barbers, 135 High Street, Brentwood, Essex, CM14 4RZ, England.
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 as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 September 2024
2,794
At 31 August 2025
2,794
Amortisation
At 1 September 2024
-
At 31 August 2025
-
Net book value
At 31 August 2025
2,794
At 31 August 2024
2,794
- 5 -
B and B Essex Ltd Notes to the Accounts for the year ended 31 August 2025
5
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 September 2024
15,803
At 31 August 2025
15,803
Depreciation
At 1 September 2024
10,745
Charge for the year
2,528
At 31 August 2025
13,273
Net book value
At 31 August 2025
2,530
At 31 August 2024
5,058
6
Creditors: amounts falling due within one year
2025
2024
£
£
Loans from directors
17,017
20,529
7
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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