1 November 2024 false No description of principal activity Taxfiler 2024.6 SC384888 business:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC384888 2024-10-31 SC384888 2024-11-01 2025-10-31 SC384888 business:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 SC384888 business:AbridgedAccounts 2024-11-01 2025-10-31 SC384888 2025-10-31 SC384888 business:Director1 2024-11-01 2025-10-31 SC384888 business:RegisteredOffice 2024-11-01 2025-10-31 SC384888 2024-10-31 SC384888 core:WithinOneYear 2025-10-31 SC384888 core:WithinOneYear 2024-10-31 SC384888 core:AfterOneYear 2025-10-31 SC384888 core:AfterOneYear 2024-10-31 SC384888 core:ShareCapital core:PreviouslyStatedAmount 2025-10-31 SC384888 core:ShareCapital core:PreviouslyStatedAmount 2024-10-31 SC384888 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-10-31 SC384888 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-10-31 SC384888 core:PreviouslyStatedAmount 2025-10-31 SC384888 core:PreviouslyStatedAmount 2024-10-31 SC384888 business:SmallEntities 2024-11-01 2025-10-31 SC384888 countries:Scotland 2024-11-01 2025-10-31 SC384888 core:LandBuildings 2024-11-01 2025-10-31 SC384888 core:PlantMachinery 2024-11-01 2025-10-31 SC384888 core:FurnitureFittings 2024-11-01 2025-10-31 SC384888 2023-11-01 2024-10-31 iso4217:GBP xbrli:pure
Company Registration No. SC384888 (Scotland)
BBL.ME LTD. Unaudited accounts for the year ended 31 October 2025
BBL.ME LTD. Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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BBL.ME LTD. Company Information for the year ended 31 October 2025
Director
Mandy White
Company Number
SC384888 (Scotland)
Registered Office
65 The Pleasance Edinburgh EH8 9TG
Accountants
GF Accountancy Services Ltd 4 Rowanhill Way Port Seton East Lothian EH32 0SZ
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BBL.ME LTD. Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
376
692
Current assets
Inventories
2,794
2,472
Debtors
1,336
2,587
Cash at bank and in hand
14,011
14,764
18,141
19,823
Creditors: amounts falling due within one year
(7,738)
(7,949)
Net current assets
10,403
11,874
Total assets less current liabilities
10,779
12,566
Creditors: amounts falling due after more than one year
-
(1,750)
Net assets
10,779
10,816
Capital and reserves
Called up share capital
2
2
Profit and loss account
10,777
10,814
Shareholders' funds
10,779
10,816
For the year ending 31 October 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 director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 8 July 2026 and were signed on its behalf by
Mandy White Director Company Registration No. SC384888
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BBL.ME LTD. Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
BBL.ME LTD. is a private company, limited by shares, registered in Scotland, registration number SC384888. The registered office is 65 The Pleasance, Edinburgh, EH8 9TG.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
20% Straight Line
Plant & machinery
20% Straight Line
Fixtures & fittings
20% Straight Line
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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BBL.ME LTD. Notes to the Accounts for the year ended 31 October 2025
4
Tangible fixed assets
Total
£
Cost or valuation
At 1 November 2024
25,245
At 31 October 2025
25,245
Depreciation
At 1 November 2024
24,553
Charge for the year
316
At 31 October 2025
24,869
Net book value
At 31 October 2025
376
At 31 October 2024
692
5
Average number of employees
During the year the average number of employees was 5 (2024: 4).
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