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BBBR TRADING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
The company is a private company limited by shares, and was incorporated in England and Wales on 9 April 2024. The address of its registered office is 42-44 High Street, Northwood, England, HA6 1BL.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.
During the prior period, the company issued shares in exchange for shares in Kennedy Travel (Yorkshire) Limited. Merger relief under section 612 of the Companies Act 2006 has been applied, resulting in the investment being recorded at the nominal value of the shares issued.
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Exemption from preparing consolidated financial statements
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The Company is a parent company that is also a subsidiary included in the consolidated financial
statements of a larger group by a parent undertaking established under the law of any part of the
United Kingdom and is therefore exempt from the requirement to prepare consolidated financial
statements under section 400 of the Companies Act 2006.
Investments in subsidiaries are measured at cost less accumulated impairment.
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