Bubblegum Distribution And Workwear Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 10565084

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		134,057		119,379

			134,057		119,379
CURRENT ASSETS
Stocks	5	27,019		34,011
Debtors	6	539,045		393,727
Cash at bank and in hand		5,605		31,704

		571,669		459,442
Creditors: Amounts Falling Due Within One Year	7	(307,368 )		(194,777 )

NET CURRENT ASSETS (LIABILITIES)			264,301		264,665

TOTAL ASSETS LESS CURRENT LIABILITIES			398,358		384,044

Creditors: Amounts Falling Due After More Than One Year	8		(52,494 )		(29,953 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(33,514 )		(29,845 )

NET ASSETS			312,350		324,246

CAPITAL AND RESERVES
Called up share capital	10		1		1
Profit and Loss Account			312,349		324,245

SHAREHOLDERS' FUNDS			312,350		324,246

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Bubblegum Distribution And Workwear Ltd

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 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 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

Mr R Hall

Director

01/06/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Bubblegum Distribution And Workwear Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10565084 . The registered office is Unit 15a Fenttiman Road, Canvey Island, SS8 0EQ.

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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:

Plant & Machinery	10% reducing balance
Fixtures & Fittings	3 years straight line
Computer Equipment	3 years straight line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

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.

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Bubblegum Distribution And Workwear Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

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.

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: 6 (2025: 5)

4. Tangible Assets

	Plant & Machinery etc.
	£
Cost
As at 1 February 2025	155,607
Additions	40,313

As at 31 January 2026	195,920

Depreciation
As at 1 February 2025	36,228
Provided during the period	25,635

As at 31 January 2026	61,863

Net Book Value
As at 31 January 2026	134,057

As at 1 February 2025	119,379

5. Stocks

	2026	2025
	£	£
Finished goods	27,019	34,011

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Bubblegum Distribution And Workwear Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	74,433	60,357
Amounts owed by participating interests	448,934	327,168
Other debtors	15,678	6,202

	539,045	393,727

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	3,108	2,721
Trade creditors	48,232	74,233
Bank loans and overdrafts	22,163	17,391
Other creditors	133,472	84,667
Taxation and social security	100,393	15,765

	307,368	194,777

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	6,541	9,649
Bank loans	45,953	20,304

	52,494	29,953

9. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	3,108	2,721
Later than one year and not later than five years	6,541	9,649

	9,649	12,370

	9,649	12,370

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	1

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Bubblegum Distribution And Workwear Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

11. Related Party Transactions

Design 4 Print.com UK Limited

(Associated company)

At the balance sheet date, the amount due from Design 4 Print.com.UK Limited was £3,093 (2025: £49,127).

Bubble Gum Promotions Limited

(Associated company)

At the balance sheet date, the amount due from Bubble Gum Promotions Limited was £191,425 (2025: £198,625).

South Stars Entertainment Ltd

(Associated company)

At the balance sheet date, the amount due from South Stars Entertainment Ltd was £124,578 (2025: £8,578).

Comrades Developments Limited

At the balance sheet date, the amount due from Comrades Developments Limited was £nil (2025: £nil).

Brightlingsea Property Company Limited

At the balance sheet date, the amount due from Brightlingsea Property Company Limited was £54,838 (2025: £45,838).

Vole House Developments Ltd

At the balanace sheet date, the amount due from Vole House Developments Ltd was £75,000 (2025: £25,000).

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