B B Logs Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 16219426

		31 January 2026
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		34,134

			34,134
CURRENT ASSETS
Stocks	5	6,000
Debtors	6	2,557
Cash at bank and in hand		13,451

		22,008
Creditors: Amounts Falling Due Within One Year	7	(31,322 )

NET CURRENT ASSETS (LIABILITIES)			(9,314 )

TOTAL ASSETS LESS CURRENT LIABILITIES			24,820

Creditors: Amounts Falling Due After More Than One Year	8		(27,230 )

NET LIABILITIES			(2,410 )

CAPITAL AND RESERVES
Called up share capital	10		2
Profit and Loss Account			(2,412 )

SHAREHOLDERS' FUNDS			(2,410)

Page 1

Page 2

B B Logs Limited

Balance Sheet (continued)

As At 31 January 2026

For the period ending 31 January 2026 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr B Dawson

Director

27 April 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

B B Logs Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16219426 . The registered office is 2 The Old Estate Yard High Street, East Hendred, Wantage, Oxfordshire, OX12 8JY.

Reporting Period

B B Logs Limited incorporated on 30 January 2025, hence these are the company's first financial statements. It is for this reason that the accounting period is longer than 12 months and there are no comparative amounts.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The financial statements are prepared in sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

2.2. Going Concern Disclosure

The directors have a reasonable expectation that the company will have adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on the going concern basis.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

25% reducing balance

Page 3

Page 4

B B Logs Limited

Notes to the Financial Statements (continued)

For the Period 30 January 2025 to 31 January 2026

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2

4. Tangible Assets

	Plant & Machinery etc.
	£
Cost
As at 30 January 2025	-
Additions	43,117

As at 31 January 2026	43,117

Depreciation
As at 30 January 2025	-
Provided during the period	8,983

As at 31 January 2026	8,983

Net Book Value
As at 31 January 2026	34,134

As at 30 January 2025	-

Page 4

Page 5

B B Logs Limited

Notes to the Financial Statements (continued)

For the Period 30 January 2025 to 31 January 2026

5. Stocks

	31 January 2026
	£
Stock	6,000

6. Debtors

	31 January 2026
	£
Due within one year
Trade debtors	630
Other debtors	1,927

	2,557

7. Creditors: Amounts Falling Due Within One Year

	31 January 2026
	£
Net obligations under finance lease and hire purchase contracts	6,571
Trade creditors	3,902
Other creditors	20,849

	31,322

8. Creditors: Amounts Falling Due After More Than One Year

	31 January 2026
	£
Net obligations under finance lease and hire purchase contracts	27,230

Page 5

Page 6

B B Logs Limited

Notes to the Financial Statements (continued)

For the Period 30 January 2025 to 31 January 2026

9. Obligations Under Finance Leases and Hire Purchase

	31 January 2026
	£
The future minimum finance lease payments are as follows:
Not later than one year	6,571
Later than one year and not later than five years	27,230

	33,801

	33,801

10. Share Capital

	31 January 2026
	£
Called Up Share Capital not Paid	1
Called Up Share Capital has been paid up	1

Amount of Allotted, Called Up Share Capital	2

Page 6