Company Registration No. 09883101 (England and Wales)
BBE International Limited
Unaudited accounts
for the year ended 30 November 2025
BBE International Limited
Unaudited accounts
Contents
BBE International Limited
Statement of financial position
as at 30 November 2025
Tangible assets
734,171
792,606
Cash at bank and in hand
31,437
32,758
Creditors: amounts falling due within one year
(1,064,693)
(994,628)
Net current liabilities
(477,769)
(320,116)
Total assets less current liabilities
256,402
472,490
Creditors: amounts falling due after more than one year
(188,171)
(348,980)
Called up share capital
100
100
Profit and loss account
68,131
123,410
Shareholders' funds
68,231
123,510
For the year ending 30 November 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
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 1 March 2026 and were signed on its behalf by
P F Dixon
Director
Company Registration No. 09883101
BBE International Limited
Notes to the Accounts
for the year ended 30 November 2025
BBE International Limited is a private company, limited by shares, registered in England and Wales, registration number 09883101. The registered office is Special Works, 39 Stanley Street, Sheffield, South Yorkshire, S3 8HH.
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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.
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.
The accounts have been prepared under the historical cost convention.
The accounts are presented in £ sterling.
The financial statements have been prepared on a going concern basis. The directors have reviewed the company’s forecasts and projections, taking into account reasonably possible changes in trading performance, and are satisfied that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the directors consider it appropriate to prepare the financial statements on a going concern
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.
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:
Plant & machinery
5% - 10% on reducing balance
Motor vehicles
25% on reducing balance
Fixtures & fittings
10% on reducing balance
Stocks 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.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
BBE International Limited
Notes to the Accounts
for the year ended 30 November 2025
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 December 2024
903,819
9,993
17,730
931,542
Disposals
(3,500)
-
-
(3,500)
At 30 November 2025
900,319
9,993
17,730
928,042
At 1 December 2024
125,884
7,622
5,430
138,936
Charge for the year
56,145
590
1,230
57,965
On disposals
(3,030)
-
-
(3,030)
At 30 November 2025
178,999
8,212
6,660
193,871
At 30 November 2025
721,320
1,781
11,070
734,171
At 30 November 2024
777,935
2,371
12,300
792,606
Amounts falling due within one year
Trade debtors
201,473
312,433
Accrued income and prepayments
8,969
19,870
Other debtors
315,045
299,451
BBE International Limited
Notes to the Accounts
for the year ended 30 November 2025
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Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
42,776
55,591
Obligations under finance leases and hire purchase contracts
113,650
85,397
Trade creditors
111,558
171,096
Taxes and social security
786,732
670,857
Loans from directors
3,157
-
Bank loans and overdrafts are secured on the assets of the company.
Net obligations under finance leases and hire purchase contracts are secured on the assets acquired.
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Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
159,752
291,508
Bank loans and overdrafts are secured on the assets of the company.
Net obligations under finance leases and hire purchase contracts are secured on the assets acquired.
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Transactions with related parties
Included within creditors due within one year is £3,157 (2024 : £nil) due to the director. This balance is unsecured, interest free and repayable on demand.
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Average number of employees
During the year the average number of employees was 20 (2024: 22).