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Registered number: 14316464
BBD Wholesale UK Limited
Director's Report and
Unaudited Financial Statements
For The Year Ended 31 August 2025
Finsbury Robinson Ltd
237 Westcombe Hill
London
SE3 7DW
BBD Wholesale UK Limited
Contents
Contents
Page
Company Information 1
Director's Report 2
Accountant's Report 3
Profit and Loss Account 4
Balance Sheet 5
Statement of Changes in Equity 6
Notes to the Financial Statements 7
Page 1
BBD Wholesale UK Limited
Company Information
For The Year Ended 31 August 2025
Company Information
Director Mr J Johns
Company Number 14316464
Registered Office 237 Westcombe Hill
London
SE3 7DW
Accountants Finsbury Robinson Ltd
237 Westcombe Hill
London
SE3 7DW
Page 1
Page 2
BBD Wholesale UK Limited
Company No. 14316464
Director's Report For The Year Ended 31 August 2025
Director's Report
The director presents his report and the financial statements for the year ended 31 August 2025.
Principal Activity
The company's principal activity continues to be that of Non-specialised wholesale trade.
Directors
The director who held office during the year were as follows:
Mr J Johns
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mr J Johns
Director
21st May 2026
Page 2
Page 3
BBD Wholesale UK Limited
Accountant's Report
For The Year Ended 31 August 2025
Accountant's Report
In order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
You have acknowledged on the balance sheet as at year ended 31 August 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
21st May 2026
Finsbury Robinson Ltd
237 Westcombe Hill
London
SE3 7DW
Page 3
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BBD Wholesale UK Limited
Profit and Loss Account
For The Year Ended 31 August 2025
Profit and Loss Account
2025 2024
Notes £ £
TURNOVER 441,484 50,344
Cost of sales (313,309 ) (27,618 )
GROSS PROFIT 128,175 22,726
Distribution costs (157,752 ) (4,110 )
Administrative expenses (175,908 ) (22,878 )
OPERATING LOSS (205,485 ) (4,262 )
Other interest receivable and similar income 50 -
LOSS FOR THE FINANCIAL YEAR (205,435 ) (4,262 )
The notes on page 7 form part of these financial statements.
Page 4
Page 5
BBD Wholesale UK Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 15,000 9,000
Debtors 47,211 -
Cash at bank and in hand 29,699 8,548
91,910 17,548
Creditors: Amounts Falling Due Within One Year (151,507 ) (21,710 )
NET CURRENT ASSETS (LIABILITIES) (59,597 ) (4,162 )
TOTAL ASSETS LESS CURRENT LIABILITIES (59,597 ) (4,162 )
NET LIABILITIES (59,597 ) (4,162 )
CAPITAL AND RESERVES
Called up share capital 5 108 100
Share premium account 149,992 -
Profit and Loss Account (209,697 ) (4,262 )
SHAREHOLDERS' FUNDS (59,597) (4,162)
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Mr J Johns
Director
21st May 2026
The notes on page 7 form part of these financial statements.
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BBD Wholesale UK Limited
Statement of Changes in Equity
For The Year Ended 31 August 2025
Statement of Changes in Equity
Share Capital Share Premium Profit and Loss Account Total
£ £ £ £
As at 1 September 2023 100 - - 100
Loss for the year and total comprehensive income - - (4,262 ) (4,262)
As at 31 August 2024 and 1 September 2024 100 - (4,262 ) (4,162)
Loss for the year and total comprehensive income - - (205,435 ) (205,435)
Arising on shares issued during the period - 149,992 - 149,992
As at 31 August 2025 108 149,992 (209,697 ) (59,597)
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BBD Wholesale UK Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
BBD Wholesale UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14316464 . The registered office is 237 Westcombe Hill, London, SE3 7DW.
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.
2.2. 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.
2.3. 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 year was: NIL (2024: NIL)
- -
4. Stocks
2025 2024
£ £
Stock 15,000 9,000
5. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 108 100
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