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Registered number: 11328828 BBS BAR LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 APRIL 2025
BBS BAR LTD REGISTERED NUMBER: 11328828 STATEMENT OF FINANCIAL POSITION AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 8,701 |  | 9,822
|  |  | 8,701 |  | 9,822
Current assets |  |  |  |  |
Stocks |  | 1,495 |  | 1,450 |
Debtors: amounts falling due after more than one year | 5 | 1,750 |  | 1,750 |
Debtors: amounts falling due within one year | 5 | - |  | 6,776 |
|  | 3,245 |  | 9,976 |
Creditors: amounts falling due within one year | 6 | (40,279) |  | (32,256) |
Net current liabilities |  |  | (37,034) |  | (22,280)
Total assets less current liabilities |  |  | (28,333) |  | (12,458)
Creditors: amounts falling due after more than one year | 7 |  | (13,988) |  | (26,610)
Net liabilities |  |  | (42,321) |  | (39,068)
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 2 |  | 2
Profit and loss account |  |  | (42,323) |  | (39,070)
|  |  | (42,321) |  | (39,068)
Page 1
BBS BAR LTD REGISTERED NUMBER: 11328828 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 APRIL 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 16 January 2026.
R M Hutchison
Director
The notes on pages 3 to 9 form part of these financial statements. Page 2
BBS BAR LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 1.Accounting policies
| 1.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The presentational currency of the Company is GBP. The following principal accounting policies have been applied:
| 1.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 1.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 1.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 1.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 3
BBS BAR LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 1.Accounting policies (continued)
| 1.6 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.
| 1.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% | reducing balance
|  |  |  | Fixtures and fittings | - | 20% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 1.8 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 1.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 4
BBS BAR LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 1.Accounting policies (continued)
| 1.10 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
2. | General information
BBS Bar Ltd is a private company, limited by shares and incorporated in England. Its registered number is: 11328828 The address of its registered office is: Invision House Wilbury Way Hitchin Hertfordshire SG4 0TY
3. | Employees
| The average monthly number of employees, including directors, during the year was 6 (2024 - 7).
Page 5
BBS BAR LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
4. | Tangible fixed assets
|  | Plant and machinery | Fixtures and fittings | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 May 2024 | 23,670 | 13,598 | 37,268
| Additions | 706 | 750 | 1,456
| At 30 April 2025 | 24,376 | 14,348 | 38,724
| Depreciation |  |  |
| At 1 May 2024 | 17,970 | 9,477 | 27,447
| Charge for the year on owned assets | 1,602 | 974 | 2,576
| At 30 April 2025 | 19,572 | 10,451 | 30,023
| Net book value |  |  |
| At 30 April 2025 | 4,804 | 3,897 | 8,701
| At 30 April 2024 | 5,701 | 4,121 | 9,822
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Other debtors | 1,750 | 1,750
|  | 1,750 | 1,750
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Other debtors | - | 6,776
|  | - | 6,776
Page 6
BBS BAR LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 3,428 | 3,867
| Bank loans | 10,120 | 10,120
| Trade creditors | 7,040 | 9,124
| Other taxation and social security | 10,176 | 7,900
| Other creditors | 8,265 | 45
| Accruals and deferred income | 1,250 | 1,200
|  | 40,279 | 32,256
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 13,988 | 26,610
|  | 13,988 | 26,610
Page 7
BBS BAR LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
8. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 10,120 | 10,120
|  | 10,120 | 10,120
| Amounts falling due 1-2 years |  |
| Bank loans | 10,120 | 10,120
|  | 10,120 | 10,120
| Amounts falling due 2-5 years |  |
| Bank loans | 3,868 | 16,490
|  | 3,868 | 16,490
|  | 24,108 | 36,730
Page 8
BBS BAR LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2024 - 1) Ordinary share of £1.00 | 1 | 1
|  | 1 (2024 - 1) Ordinary B share of £1.00 | 1 | 1
|  |  | 2 | 2
10. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £672 (2024: £609). Contributions totalling £30 (2024: £44) were payable to the fund at the reporting date and are included in creditors.
Page 9