BB Restaurants Ltd - Filleted accounts

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