B.B Van Hire & Sales Limited - Filleted accounts

Registered number

03749692

B.B Van Hire & Sales Limited

Filleted Accounts

31 July 2025

B.B Van Hire & Sales Limited
Registered number:		03749692
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		3,492			6,159

Current assets
Stocks		52,063			104,225
Debtors	4	513,887			381,315
Cash at bank and in hand		99,318			66,886
		665,268			552,426

Creditors: amounts falling due within one year	5	(170,432)			(107,847)

Net current assets			494,836			444,579

Total assets less current liabilities			498,328			450,738

Creditors: amounts falling due after more than one year	6		(8,333)			(18,051)

Provisions for liabilities			(1,811)			(1,811)


Net assets			488,184			430,876

Capital and reserves
Called up share capital			100			100
Profit and loss account			488,084			430,776

Shareholders' funds			488,184			430,876

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




R W Batten
Director
Approved by the board on 29 April 2026

B.B Van Hire & Sales Limited
Notes to the Accounts
for the year ended 31 July 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings			10% on cost
	Plant and machinery			30% reducing balance
	Motor vehicle			30% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred 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 reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					5		5


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 August 2024	25,959		127,201		18,050		171,210
	Disposals	-		(59,906)		-		(59,906)
	At 31 July 2025	25,959		67,295		18,050		111,304

	Depreciation
	At 1 August 2024	25,959		123,216		15,876		165,051
	Charge for the year	-		844		652		1,496
	On disposals	-		(58,735)		-		(58,735)
	At 31 July 2025	25,959		65,325		16,528		107,812

	Net book value
	At 31 July 2025	-		1,970		1,522		3,492
	At 31 July 2024	-		3,985		2,174		6,159


4	Debtors					2025		2024
£							£

	Trade debtors					27,804		33,232
	Other debtors					486,083		348,083
						513,887		381,315



	The company trades with Batten Concrete, a business in which the shareholder has a controlling interest.

5	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					32,757		39,842
	Corporation tax					16,521		22,309
	Other taxes and social security costs					7,034		18,435
	Other creditors					114,120		27,261
						170,432		107,847


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					8,333		18,051


7	Other information

	B.B Van Hire & Sales Limited is a private company limited by shares and incorporated in England. Its registered office is:
	4 Cannon Road
	Heathfield Industrial Estate
	Newton Abbot
	Devon
	TQ12 6SG