BBFC Limited Accounts






BBFC Limited

	Company No. 09695257
		Information for Filing with The Registrar
		31 July 2025

The Director presents his report and the accounts for the year ended 31 July 2025.

Principal activities
The principal activity of the company during the year under review was software development.




Director

The Director who served at any time during the year was as follows:

A. Chagoubat Millin









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

A. Chagoubat Millin
Director
31 July 2026

at	31 July 2025
Company No.		09695257	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		4	195	312


				195	312
Current assets

	Debtors			170,508	175,765

	Cash at bank and in hand			157	4,375
				170,665	180,140
Creditors: Amount falling due within one year				(71,993)	(80,326)
Net current assets				98,672	99,814
Total assets less current liabilities				98,867	100,126
Creditors: Amounts falling due after more than one year				(29,040)	(29,040)
Provisions for liabilities

	Other provisions			(122,511)	(122,511)
Net liabilities				(52,684)	(51,425)

Capital and reserves
	Called up share capital			753,369	753,369



	Profit and loss account		6	(806,053)	(804,794)

Total equity				(52,684)	(51,425)



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 July 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.

All the members have consented to the preparation of abridged financial statements for the year ended 31 July 2025 in accordance with the Companies Act 2006.

As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 31 July 2026 and signed on its behalf by:
A. Chagoubat Millin
Director
31 July 2026

for the year ended 31 July 2025

General information

BBFC Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 09695257

Its registered office is:

C/O Regent Fe

5-10, Bolton Street

London

W1J 8BA

The abridged accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006, including the provisions permitting an abridged profit and loss account and balance sheet to be prepared.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue 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.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Furniture, fittings and equipment

25% Straight lane

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term 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.

Foreign currencies

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	1	1

4	Tangible fixed assets
			Total
			£
		Cost or revaluation
		At 1 August 2024	616




		At 31 July 2025	616
		Depreciation
		At 1 August 2024	304
		Charge for the year	117



		At 31 July 2025	421
		Net book values
		At 31 July 2025	195
		At 31 July 2024	312

Share Capital

2259429 ordinary shares with nominal value £0.0001 and 753143 class B shares with nominal value £1

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.