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Registration number: 03907230

BBO Dance Supplies Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

BBO Dance Supplies Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 5

BBO Dance Supplies Limited

Company Information

Director | Mr N H Espinosa

Registered office | Cawley Priory South Pallant Chichester West Sussex PO19 1SY

Accountants | Blue Spire Limited Cawley Priory South Pallant Chichester West Sussex PO19 1SY

BBO Dance Supplies Limited

(Registration number: 03907230)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Stocks | 4 | 3,901 | 4,013
Debtors | 5 | 22,253 | 25,119
Cash at bank and in hand |  | 1,247 | 717
|  | 27,401 | 29,849
Creditors: Amounts falling due within one year | 6 | (1) | (32)
Net assets |  | 27,400 | 29,817
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | 27,300 | 29,717
Shareholders' funds |  | 27,400 | 29,817

For the financial year ending 31 December 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 accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 8 July 2026

......................................... Mr N H Espinosa Director

BBO Dance Supplies Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Cawley Priory
South Pallant
Chichester
West Sussex
PO19 1SY

These financial statements were authorised for issue by the director on 8 July 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

BBO Dance Supplies Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 0).

4 | Stocks

| 2025 £ | 2024 £
Other inventories | 3,901 | 4,013

5 | Debtors

Current | Note | 2025 £ | 2024 £
Trade debtors |  | 2,162 | -
Amounts owed by related parties | 8 | 19,991 | 25,019
Other debtors |  | 100 | 100
|  | 22,253 | 25,119

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 1 | 32

BBO Dance Supplies Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100

8 | Related party transactions

As a wholly owned subsidiary of British Ballet Organization Limited, the company is not required to disclose
transactions with its parent. There are no other related party transactions requiring disclosure.

9 | Parent and ultimate parent undertaking

The company's immediate parent is Brirtish Ballet Organization Limited, incorporated in England and Wales.

10 | Non adjusting events after the financial period

During the period since the year end the directors of the company have resolved to make a gift of an amount equivalent to the taxable profits of the company to its parent British Ballet Organization Limited, a registered charity. The making of such a gift prior to 30 September 2025 is deductible for tax for the same period and therefore no tax liability has been recorded in these accounts.

As a wholly owned subsidiary of British Ballet Organization Limited, the company is not required to disclose transactions with its parent. There are no other related party transactions requiring disclosure.