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Company registration number: 12070418
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 DECEMBER 2025
| B1B LIMITED
B1B LIMITED |  |
COMPANY INFORMATION
Director | B Asadi
Registered number | 12070418
Registered office | 4th Floor
| 95 Gresham Street
| London
| EC2V 7AB
Accountants | Menzies LLP
| Chartered Accountants
| 2nd Floor, Origin One
| 108 High Street
| Crawley
| RH10 1BD
B1B LIMITED |  |
CONTENTS
| Page
Statement of financial position | 1 - 2
Notes to the financial statements | 3 - 6
B1B LIMITED REGISTERED NUMBER:12070418 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 572,284 |  | -
Investment property | 5 |  | 2,213,000 |  | 1,100,000
|  |  | 2,785,284 |  | 1,100,000
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 572,531 |  | 631,918 |
Cash at bank and in hand |  | 16,717 |  | 22,862 |
|  | 589,248 |  | 654,780 |
Creditors: amounts falling due within one year | 7 | (2,326,834) |  | (728,799) |
Net current liabilities |  |  | (1,737,586) |  | (74,019)
Total assets less current liabilities |  |  | 1,047,698 |  | 1,025,981
Creditors: amounts falling due after more than one year | 8 |  | (605,377) |  | (629,391)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (74,074) |  | (77,388) |
|  |  | (74,074) |  | (77,388)
Net assets |  |  | 368,247 |  | 319,202
Page 1
B1B LIMITED REGISTERED NUMBER:12070418 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
|  | £ |  | £
Capital and reserves |  |  |  |  |
Allotted and called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 368,246 |  | 319,201
|  |  | 368,247 |  | 319,202
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
B Asadi
Director
Date: 7 August 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
B1B LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
B1B Limited is a private company, limited by shares, registered in England and Wales. The Company's registered number and registered office address can be found on the Company Information page. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
At the balance sheet date, the Company had net current liabilities of £(1,737,586) (2024: £(74,019)) and net assets of £368,247 (2024: £319,202). With the continued support of the Director, he is satisfied that the going concern basis of preparation continues to be appropriate.
| 2.3 | Revenue
Revenue is derived from rent receivable from investment properties and is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured.
| 2.4 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date. Page 3
B1B LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | Investment property
Investment property is carried at fair value determined annually by the director and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.6 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.7 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
3. | Employees
| The average monthly number of employees, including the director, during the year was 1 (2024 - 1).
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| Additions | 572,284
| At 31 December 2025 | 572,284
Page 4
B1B LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 January 2025 | 1,100,000
| Additions at cost | 1,113,000
| At 31 December 2025 | 2,213,000
Investment property was valued on open market basis on 31 December 2025 by the director.
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 571,490 | 616,747
| Prepayments and accrued income | 1,041 | 15,171
|  | 572,531 | 631,918
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 23,596 | 22,191
| Trade creditors | 10,048 | -
| Corporation tax | 20,140 | 19,573
| Other taxation and social security | 11,787 | 4,751
| Other creditors | 2,227,688 | 671,209
| Accruals and deferred income | 33,575 | 11,075
|  | 2,326,834 | 728,799
| HSBC UK Bank PLC holds a fixed and floating charge and negative pledges over B1B Limited, which is secured against the assets and undertakings of the company.
Page 5
B1B LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 605,377 | 629,391
|  | 605,377 | 629,391
| HSBC UK Bank PLC holds a fixed and floating charge and negative pledges over B1B Limited, which is secured against the assets and undertakings of the company.
9. | Related party transactions
At the year end amounts were owed from/to companies under common control of the director. The total balance owed from these companies as shown within other debtors is £571,489 (2024 - £616,441). The total amount owed to these companies as shown in other creditors is £2,227,688 (2024 - £671,209). No interest was charged on these balances and they are deemed repayable on demand.members have not required the company to obtain an audit
Page 6