REGISTERED NUMBER: 10903093 (England and Wales)

Report of the Director and

Unaudited Financial Statements for the Year Ended 31 August 2025

for

IBB Builders Merchants Ltd

Page

Company Information

1

Report of the Director

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

6

DIRECTOR:

J Ambrozy

SECRETARY:

REGISTERED OFFICE:

18 Gorst Road

London

Middlesex

NW10 6LE

REGISTERED NUMBER:

10903093 (England and Wales)

ACCOUNTANTS:

IBB Builders Merchants Ltd

18-22 Gorst Road

London

NW10 6LE

The director presents his report with the financial statements of the company for the year ended 31 August 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of selling building materials.

DIRECTOR

J Ambrozy held office during the whole of the period from 1 September 2024 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

J Ambrozy - Director

19 May 2026

TURNOVER

2,640,151

2,550,623

Cost of sales

1,803,846

1,670,033

GROSS PROFIT

836,305

880,590

Distribution costs

421,103

323,722

Administrative expenses

410,224

541,416

831,327

865,138

OPERATING PROFIT and

PROFIT BEFORE TAXATION

4,978

15,452

Tax on profit

996

2,936

PROFIT FOR THE FINANCIAL YEAR

3,982

12,516

FIXED ASSETS

Tangible assets

5

29,178

34,327

CURRENT ASSETS

Stocks

879,027

867,374

Cash at bank and in hand

11,095

13,618

890,122

880,992

CREDITORS

Amounts falling due within one year

6

(1

)

-

NET CURRENT ASSETS

890,123

880,992

TOTAL ASSETS LESS CURRENT LIABILITIES

919,301

915,319

RESERVES

Fair value reserve

7

762,605

762,605

Retained earnings

156,696

152,714

919,301

915,319

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 19 May 2026 and were signed by:

J Ambrozy - Director

1.	STATUTORY INFORMATION

IBB Builders Merchants Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 7 ).

4.	OPERATING PROFIT

The operating profit is stated after charging:

31.8.25

31.8.24

£

£

Depreciation - owned assets

5,149

6,058

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

and 31 August 2025

47,512

DEPRECIATION

At 1 September 2024

13,185

Charge for year

5,149

At 31 August 2025

18,334

NET BOOK VALUE

At 31 August 2025

29,178

At 31 August 2024

34,327

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

(1

)

-

7.

RESERVES

Fair

value

reserve

£

At 1 September 2024

and 31 August 2025

762,605