Registered number
13149565
BB Restaurants Ltd
Filleted Accounts
31 January 2026

BB Restaurants Ltd
Registered number: | 13149565
Balance Sheet
as at 31 January 2026
Notes |  |  | 2026 |  |  | 2025
£ | £
Fixed assets
Tangible assets | 3 |  |  | 16,000 |  |  | 25,599
Current assets
Stocks |  |  | - |  |  | 856
Debtors | 4 |  | - |  |  | 17,983
Cash at bank and in hand |  |  | 3,300 |  |  | 3,491
|  |  | 3,300 |  |  | 22,330
Creditors: amounts falling due within one year | 5 |  | (417,920) |  |  | (248,418)
Net current liabilities |  |  |  | (414,620) |  |  | (226,088)
Net liabilities |  |  |  | (398,620) |  |  | (200,489)
Capital and reserves
Called up share capital |  |  |  | 2 |  |  | 2
Profit and loss account |  |  |  | (398,622) |  |  | (200,491)
Shareholders' funds |  |  |  | (398,620) |  |  | (200,489)
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.
Habibor Rahman
Director
Approved by the board on 19 March 2026

BB Restaurants Ltd
Notes to the Accounts
for the year ended 31 January 2026
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.
| Intangible fixed assets
| Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
| 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:
| Freehold buildings | over 50 years
| Leasehold land and buildings | over the lease term
| Plant and machinery | over 5 years
| Fixtures, fittings, tools and equipment | 20% Straight Line
2 | Employees | 2026 |  | 2025
Number | Number
| Average number of persons employed by the company | 13 |  | 12
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Fixture & Fittings
£
| Cost
| At 1 February 2025 | 63,997
| At 31 January 2026 | 63,997
| Depreciation
| At 1 February 2025 | 38,398
| Charge for the year | 9,599
| At 31 January 2026 | 47,997
| Net book value
| At 31 January 2026 | 16,000
| At 31 January 2025 | 25,599
4 | Debtors | 2026 |  | 2025
£ | £
| Trade debtors | - |  | 1,462
| Other debtors | - |  | 16,521
|  |  |  |  |  | - |  | 17,983
5 | Creditors: amounts falling due within one year | 2026 |  | 2025
£ | £
| Bank loans and overdrafts | 11 |  | 11
| Trade creditors | 412 |  | -
| Taxation and social security costs | 369,602 |  | 246,406
| Pension | 933 |  | -
| Other creditors | 46,962 |  | 2,001
|  |  |  |  |  | 417,920 |  | 248,418
6 | Other information
| BB Restaurants Ltd is a private company limited by shares and incorporated in England. Its registered office is:
| 37 Bath Road
| Cheltenham
| GL53 7HG

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