SC687839 false Property Let 2024-07-01 2025-06-30 http://www.companieshouse.gov.uk/2024-06-30 http://www.companieshouse.gov.uk/cd:Director1 2024-07-01 2025-06-30 http://www.companieshouse.gov.uk/cd:Director2 2024-07-01 2025-06-30 http://www.companieshouse.gov.uk/cd:RegisteredOffice 2024-07-01 2025-06-30 http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2025-06-30 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2024-06-30 http://www.companieshouse.gov.uk/2024-07-01 2025-06-30 http://www.companieshouse.gov.uk/2024-06-30 http://www.companieshouse.gov.uk/cd:FRS102 2024-07-01 2025-06-30 http://www.companieshouse.gov.uk/2025-06-30 http://www.companieshouse.gov.uk/cd:FullAccounts 2024-07-01 2025-06-30 http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 iso4217:GBP xbrli:shares xbrli:pure

Registered number: SC687839
B2B Holdings Ltd
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
Prepared By:
Cunningham Grant
Chartered Accountants
Unit G6, The Granary Business Centre
Coal Road, Cupar
Fife
KY15 5YQ

B2B Holdings Ltd

FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
DIRECTORS
Charles Lawson
Alan Robertson
REGISTERED OFFICE
Unit G6 Granary Business Centre
Coal Road
Cupar
Fife
KY15 5YQ
COMPANY DETAILS
Private company limited by shares registered in SC - Scotland, registered number SC687839
ACCOUNTANTS
Cunningham Grant
Chartered Accountants
Unit G6, The Granary Business Centre
Coal Road, Cupar
Fife
KY15 5YQ

B2B Holdings Ltd

FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
CONTENTS |  |
|  | Page
Directors' Report |  | -
Accountants' Report |  | -
Statement Of Comprehensive Income |  | -
Balance Sheet |  | 3
Notes To The Accounts |  | 4
The following do not form part of the statutory financial statements: |  |
Trading And Profit And Loss Account |  | -
Profit And Loss Account Summaries |  | -

B2B Holdings Ltd

BALANCE SHEET AT 30 June 2025
|  |  |  |  |  | 2025 |  |  |  | 2024
|  | Notes |  |  |  | £ |  |  |  | £
FIXED ASSETS |  |  |  |  |  |  |  |  |  |
Tangible assets |  |  |  |  |  | 425,000 |  |  |  | 425,000
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |
Cash at bank and in hand |  |  |  | 17,692 |  |  |  | 10,498 |  |
|  |  |  | 17,692 |  |  |  | 10,498 |  |
CREDITORS: Amounts falling due within one year |  | 4 |  | 109,743 |  |  |  | 134,723 |  |
NET CURRENT LIABILITIES |  |  |  |  |  | (92,051) |  |  |  | (124,225)
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | 332,949 |  |  |  | 300,775
PROVISIONS FOR LIABILITIES AND CHARGES |  |  |  |  |  | 52,681 |  |  |  | 52,681
NET ASSETS |  |  |  |  |  | 280,268 |  |  |  | 248,094
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |
Other reserves |  |  |  |  |  | 158,043 |  |  |  | 158,043
Profit and loss account |  |  |  |  |  | 122,225 |  |  |  | 90,051
SHAREHOLDERS' FUNDS |  |  |  |  |  | 280,268 |  |  |  | 248,094
For the year ending 30 June 2025 the company was entitled to exemption 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 directors acknowledge their 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 19 February 2026 and signed on their behalf by |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
Charles Lawson |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |

B2B Holdings Ltd

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30 JUNE 2025

1. ACCOUNTING POLICIES

1a. General Information & Basis of Accounting
The company is limited by shares and incorporated in Scotland. The address of the registered office is given in the company information on page 1 of these financial statements.
The financial statements have been prepared in accordance with Financial Reporting Standard FRS 102 including Section 1A Small Entities, the Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. There were no material departures from that standard.
The financial statements are presented in sterling which is the functional currency of the company and are rounded to the nearest £1. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise shown.

1b. Turnover
Turnover represents rental income from investment property in the year.

1c. Investment Properties
Investment properties, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting end date. Changes in fair value recognised in profit or loss.

1d. Cash And Cash Equivalents
Cash and cash equivalents are basic financial instruments which include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1e. Financial Instruments
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

B2B Holdings Ltd

1f. Taxation
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reportingperiods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted orsubstantively enacted by the balance sheet date.
Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current andprevious periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differencesbetween taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of incomeand expense in tax assessments in periods different from those in which they are recognised in the financial statements. Unrelieved taxlosses and other deferred tax assets are recognised only to the extent it is probable that they will be recovered against the reversal ofdeferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date thatare expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets andinvestment properties is measured using the rates and allowances that apply to the sale of the asset.

1g. Critical Accounting Estimates And Judgements
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources.
The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period, or in the period of the revision and future periods where the revision affects both current and future periods.

2. EMPLOYEES |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | No. |  | No.
Average number of employees |  |  |  | - |  | -

3. INVESTMENT PROPERTIES |  |  |  |
|  | Investment |  |
|  | Properties |  | Total
|  | £ |  | £
Fair value |  |  |  |
At 1 July 2024 |  | 425,000 |  | 425,000
At 30 June 2025 |  | 425,000 |  | 425,000
The investment properties were valued at fair value by the directors at 30 June 2025.

B2B Holdings Ltd

4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Bank loans and overdrafts |  |  |  | 88,856 |  | 118,022
Taxation and social security |  |  |  | 10,725 |  | 9,384
Other creditors |  |  |  | 10,162 |  | 7,317
|  |  |  | 109,743 |  | 134,723

5. RELATED PARTY TRANSACTIONS
Included in other creditors at the year end is an interest free loan of £88,856 (2024 £118,022) from B2B Flooring Ltd. The loan is repayable on demand. The directors of B2B Holdings Ltd are also directors and shareholders in B2B Flooring Ltd.