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Company Registration No. 13415179 (England and Wales)
B&B CASH AND CARRY LIMITED Unaudited accounts for the year ended 31 July 2025
B&B CASH AND CARRY LIMITED Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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B&B CASH AND CARRY LIMITED Company Information for the year ended 31 July 2025
Directors
HEMA KASHYAP ARORA KASHYAP SUBHASHCHANDRA ARORA
Company Number
13415179 (England and Wales)
Registered Office
195 ILFORD LANE, ILFORD , ESSEX IG1 2RU ENGLAND
Accountants
ANR ACCOUNTANTS AND TAX ADVISOR LTD 89 UPTON LANE FOREST GATE LONDON E7 9PB
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Accountants' report to the board of directors on the preparation of the unaudited statutory statements of B&B CASH AND CARRY LIMITED (The Company) for the year ended 31 July 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 the company for the year ended 31 July 2025 which comprises of the profit and loss account, the balance sheet, and explanatory notes from the company's accounting records and from information and explanations which you have provided us with.
As a member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.
This report is made solely to the board of directors of the company, as a body, in accordance with the terms of our letter of engagement dated . Our work has been undertaken solely to prepare for your approval the financial statements of the company, and state those matters that we have agreed to state to the board of directors of the company as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its board of directors as a body for our work or for this report.
It is your duty to ensure that the company 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 financial performance of the company. You consider that the company is exempt from the requirement to have a statutory audit for the year ended 31 July 2025.
We have not been instructed to carry out any assurance service on the financial statements of the company. 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.
ANR ACCOUNTANTS AND TAX ADVISOR LTD Financial Accountants 89 UPTON LANE FOREST GATE LONDON E7 9PB 4 September 2025
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B&B CASH AND CARRY LIMITED Statement of financial position as at 31 July 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
33,950
33,950
Tangible assets
5
341
416
34,291
34,366
Current assets
Inventories
75,280
27,530
Cash at bank and in hand
33,607
11,035
108,887
38,565
Creditors: amounts falling due within one year
6
(137,167)
(68,304)
Net current liabilities
(28,280)
(29,739)
Net assets
6,011
4,627
Capital and reserves
Called up share capital
2
2
Profit and loss account
6,009
4,625
Shareholders' funds
6,011
4,627
For the year ending 31 July 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 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 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 of Directors and authorised for issue on 4 September 2025 and were signed on its behalf by
KASHYAP SUBHASHCHANDRA ARORA Director Company Registration No. 13415179
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B&B CASH AND CARRY LIMITED Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
B&B CASH AND CARRY LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13415179. The registered office is 195 ILFORD LANE, ILFORD ,, ESSEX, IG1 2RU, 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.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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:
Plant & machinery
18% wdv
4
Intangible fixed assets
Goodwill
£
Cost
At 1 August 2024
33,950
At 31 July 2025
33,950
Amortisation
At 1 August 2024
-
At 31 July 2025
-
Net book value
At 31 July 2025
33,950
At 31 July 2024
33,950
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B&B CASH AND CARRY LIMITED Notes to the Accounts for the year ended 31 July 2025
5
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 August 2024
620
At 31 July 2025
620
Depreciation
At 1 August 2024
204
Charge for the year
75
At 31 July 2025
279
Net book value
At 31 July 2025
341
At 31 July 2024
416
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
295
400
Trade creditors
47,906
-
Taxes and social security
11,223
1,982
Other creditors
11,707
-
Loans from directors
65,922
65,922
Accruals
114
-
137,167
68,304
7
Average number of employees
During the year the average number of employees was 4 (2024: 4).
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