BrightAccountsProduction v1.0.0 v1.0.0 2024-11-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts FRS 105 Accounts The principal activity of the company is that of renting and leasing of air passenger transport equipment 10 March 2026 0 0 NI665034 2025-10-31 NI665034 2024-10-31 NI665034 2023-10-31 NI665034 2024-11-01 2025-10-31 NI665034 2023-11-01 2024-10-31 NI665034 uk-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 NI665034 uk-curr:PoundSterling 2024-11-01 2025-10-31 NI665034 uk-bus:AbridgedAccounts 2024-11-01 2025-10-31 NI665034 uk-core:CapitalReserve 2025-10-31 NI665034 uk-core:CapitalReserve 2024-10-31 NI665034 2024-11-01 2025-10-31 NI665034 uk-bus:Director1 2024-11-01 2025-10-31 NI665034 uk-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 NI665034 uk-bus:Micro-entities 2024-11-01 2025-10-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: NI665034

BBR Leasing Ltd

Unaudited Financial Statements

for the financial year ended 31 October 2025

BBR Leasing Ltd

Company Registration Number: NI665034

STATEMENT OF FINANCIAL POSITION

as at 31 October 2025

|  | 2025 |  | 2024
|  | £ |  | £
|  |  |  | as restated
| Fixed Assets | 114,944 |  | 143,680
|  | ───────── |  | ─────────
| Current assets | 10 |  | 1,450
| Creditors: amounts falling due within one year | (17,954) |  | (51,508)
|  | ───────── |  | ─────────
| Net Current Liabilities | (17,944) |  | (50,058)
|  | ───────── |  | ─────────
| Total Assets less Current Liabilities | 97,000 |  | 93,622
| Creditors: amounts falling due after more than one year | (105,024) |  | (93,535)
| Accruals and deferred income | (24,580) |  | -
|  | ───────── |  | ─────────
| Net (Liabilities)/Assets | (32,604) |  | 87
|  | ═════════ |  | ═════════
| Capital and Reserves | (32,604) |  | 87
|  | ═════════ |  | ═════════
| Notes to the Financial statements

1. | General Information
| BBR Leasing Ltd is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI665034. The registered office of the company is 6 Killycurragh Road, Omagh, Co Tyrone, BT79 0JD, Northern Ireland which is also the principal place of business of the company. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Prior financial year adjustment
| The company appointed new accountants during the year. During the preparation of the current year’s financial statements, the new accountants identified errors in the previously issued financial statements relating to periods prior to their appointment. These errors related to the understatement of the corporation tax liability at the prior year end. In accordance with FRS 102 Section 10 Accounting Policies, Estimates and Errors, the prior period figures have been restated to correct these errors. The effect of the correction on opening reserves and comparative figures is set out below. The corporation tax liability at the prior year end had been misstated. The correct creditor at 31 October 2024 should have been £7,612, but the accounts reported £1,104. A prior period adjustment of £6,508 has been recognised to correct this error. There is no current year movement in corporation tax relating to this correction. The overall impact on opening retained earnings is a reduction in reserves of £6,508. The retained earnings at 01 November 2024 has been updated to £87.

3. | Post-Balance Sheet Events
| There have been no significant events affecting the company since the financial year-end.

| For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
| The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
| The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.
| These financial statements have been prepared in accordance with the provisions available to micro-entities in Part 15 of the Companies Act 2006 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
| The company has taken advantage of the exemption under section 444 not to file the Income Statement.
| Approved by the Director on 10 March 2026 and signed by:
| ________________________________ |
| Mr Niall McCullagh |
| Director |