0 false false false false false false false false false false true false false false false false false No description of principal activity 2024-08-29 Sage Accounts Production Advanced 2024 - FRS102_2024 125,000 125,000 125,000 xbrli:pure xbrli:shares iso4217:GBP 15924362 2024-08-29 2025-05-31 15924362 2025-05-31 15924362 2024-08-28 15924362 bus:Director1 2024-08-29 2025-05-31 15924362 core:WithinOneYear 2025-05-31 15924362 core:ShareCapital 2025-05-31 15924362 core:RetainedEarningsAccumulatedLosses 2025-05-31 15924362 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-05-31 15924362 core:CostValuation core:Non-currentFinancialInstruments 2025-05-31 15924362 core:Non-currentFinancialInstruments 2025-05-31 15924362 bus:SmallEntities 2024-08-29 2025-05-31 15924362 bus:AuditExemptWithAccountantsReport 2024-08-29 2025-05-31 15924362 bus:SmallCompaniesRegimeForAccounts 2024-08-29 2025-05-31 15924362 bus:PrivateLimitedCompanyLtd 2024-08-29 2025-05-31 15924362 bus:FullAccounts 2024-08-29 2025-05-31
COMPANY REGISTRATION NUMBER: 15924362

B B Holdings 2024 Limited

Filleted Unaudited Financial Statements

31 May 2025

B B Holdings 2024 Limited

Statement of Financial Position

31 May 2025

| 31 May 25
Note | £ | £

Fixed assets

Investments | 4 |  | 125,000

Current assets

Debtors | 5 | 49,575 |
Cash at bank and in hand | 10 |
| -------- |
| 49,585 |

Creditors: amounts falling due within one year | 6 | 176,733 |
| --------- |
Net current liabilities |  | 127,148
|  | ---------
Total assets less current liabilities |  | ( 2,148)
|  | -------
Net liabilities |  | ( 2,148)
|  | -------

Capital and reserves

Called up share capital |  | 75
Profit and loss account |  | ( 2,223)
|  | -------
Shareholders deficit |  | ( 2,148)
|  | -------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the period ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

B B Holdings 2024 Limited

Statement of Financial Position (continued)

31 May 2025
These financial statements were approved by the board of directors and authorised for issue on 27 May 2026 , and are signed on behalf of the board by:

Mr G Richardson |
Director |

Company registration number: 15924362

B B Holdings 2024 Limited

Notes to the Financial Statements

Period from 29 August 2024 to 31 May 2025
1. General information
The company is a private company limited by shares, registered in United Kingdom. The address of the registered office is Lyndhurst, 1 Cranmer Street, Long Eaton, Nottingham, NG10 1NJ.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Investments in associates
Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
Investments in joint ventures
Investments in jointly controlled entities accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in jointly controlled entities accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the joint venture arising before or after the date of acquisition.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
Creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
4. Investments

| Shares in group undertakings
| £
Cost |
At 29 August 2024 | –
Additions | 125,000
| ---------
At 31 May 2025 | 125,000
| ---------
Impairment |
At 29 August 2024 and 31 May 2025 | –
| ---------

Carrying amount |
At 31 May 2025 | 125,000
| ---------

5. Debtors

| 31 May 25
| £
Other debtors | 49,575
| --------

6. Creditors: amounts falling due within one year

| 31 May 25
| £
Other creditors | 176,733
| ---------

7. Director's advances, credits and guarantees
At the balance sheet date the company owed £10 to the director. The Directors' Loans are interest free and repayable on demand.