Bubble And Squeeze Ltd

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Bubble And Squeeze Ltd for the year ended 31 August 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Bubble And Squeeze Ltd for the year ended 31 August 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of Bubble And Squeeze Ltd , as a body, in accordance with the terms of our engagement letter dated 20 August 2024. Our work has been undertaken solely to prepare for your approval the accounts of Bubble And Squeeze Ltd and state those matters that we have agreed to state to the directors of Bubble And Squeeze Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bubble And Squeeze Ltd and its directors, as a body, for our work or for this report.

It is your duty to ensure that Bubble And Squeeze Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Bubble And Squeeze Ltd . You consider that Bubble And Squeeze Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Bubble And Squeeze Ltd . 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.

23/05/2026

Elementary Accountancy Services Limited

36 Dearne Hall Lane

Barnsley

S751FX

Page 1

Page 2

Bubble And Squeeze Ltd

Balance Sheet

As At 31 August 2025

Balance Sheet

Registered number: 15079712

		31 August 2025		31 August 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		8,602		11,515

			8,602		11,515
CURRENT ASSETS
Stocks	5	1,000		750
Debtors	6	1,058		835
Cash at bank and in hand		44,033		19,624

		46,091		21,209
Creditors: Amounts Falling Due Within One Year	7	(30,781 )		(33,940 )

NET CURRENT ASSETS (LIABILITIES)			15,310		(12,731 )

TOTAL ASSETS LESS CURRENT LIABILITIES			23,912		(1,216 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(1,634 )		-

NET ASSETS/(LIABILITIES)			22,278		(1,216 )

CAPITAL AND RESERVES
Called up share capital	8		10		10
Profit and Loss Account			22,268		(1,226 )

SHAREHOLDERS' FUNDS			22,278		(1,216)

Page 2

Page 3

Bubble And Squeeze Ltd

Balance Sheet (continued)

As At 31 August 2025

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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Natasha Padgett

Director

23/05/2026

The notes on pages 4 to 6 form part of these financial statements.

Page 3

Page 4

Bubble And Squeeze Ltd

Notes to the Financial Statements

For The Year Ended 31 August 2025

Notes to the Financial Statements

1. General Information

Bubble And Squeeze Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15079712 . The registered office is 8 High Street, Goldthorpe, Rotherham, S63 9LR.

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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. 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. Turnover relates to the sale of takeaway food and drink.

Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on payment for the goods.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	20% Straight Line
Plant & Machinery	25% Straight Line

2.5. 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.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

Page 4

Page 5

Bubble And Squeeze Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Total
	£	£	£
Cost
As at 1 September 2024	8,020	5,235	13,255

As at 31 August 2025	8,020	5,235	13,255

Depreciation
As at 1 September 2024	1,016	724	1,740
Provided during the period	1,604	1,309	2,913

As at 31 August 2025	2,620	2,033	4,653

Net Book Value
As at 31 August 2025	5,400	3,202	8,602

As at 1 September 2024	7,004	4,511	11,515

5. Stocks

	31 August 2025	31 August 2024
	£	£
Stock	1,000	750

6. Debtors

	31 August 2025	31 August 2024
	£	£
Due within one year
Prepayments and accrued income	558	335
Other debtors	500	500

	1,058	835

Page 5

Page 6

Bubble And Squeeze Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

7. Creditors: Amounts Falling Due Within One Year

	31 August 2025	31 August 2024
	£	£
Trade creditors	-	1,351
Corporation tax	3,879	-
Other taxes and social security	461	-
Accruals and deferred income	1,514	8,610
Directors' loan accounts	24,927	23,979

	30,781	33,940

8. Share Capital

	31 August 2025	31 August 2024
	£	£
Allotted, Called up and fully paid	10	10

9. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	31 August 2025	31 August 2024
	£	£
Not later than one year	7,558	7,374
Later than one year and not later than five years	16,353	23,911

	23,911	31,285

10. Related Party Transactions

Temporary labour costs of £29,520 (2024: £14,361) incurred during the year were provided by a company under common control to this company. For this financial period, the total fees value was waived (2024: amount outstanding payable in fees £7,570).

Page 6