BBQ LARGS LIMITED - Filleted accounts

Registered number

SC628727

BBQ LARGS LIMITED

Filleted Accounts

31 May 2026

BBQ LARGS LIMITED
Registered number:		SC628727
Balance Sheet
as at 31 May 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets	3		19,000			19,000
Tangible assets	4		7,863			5,867
			26,863			24,867

Current assets
Stocks		2,250			2,870
Cash at bank and in hand		2,355			3,327
		4,605			6,197

Creditors: amounts falling due within one year	5	(11,583)			(7,941)

Net current liabilities			(6,978)			(1,744)

Total assets less current liabilities			19,885			23,123

Creditors: amounts falling due after more than one year	6		(13,132)			(16,415)

Provisions for liabilities			-			-


Net assets			6,753			6,708

Capital and reserves
Called up share capital			100			100
Share premium			-			-
Profit and loss account			6,653			6,608

Shareholder's funds			6,753			6,708

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




JAHANSHIR SHAHRAM
Director
Approved by the board on 13 October 2026

BBQ LARGS LIMITED
Notes to the Accounts
for the year ended 31 May 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.


	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets at 10% reducing balance.


	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.


	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.



2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					7		6


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 June 2025							19,000
	Additions							-
	Disposals							-
	At 31 May 2026							19,000

	Amortisation
	At 1 June 2025							-
	Provided during the year							-
	On disposals							-
	At 31 May 2026							-

	Net book value
	At 31 May 2026							19,000
	At 31 May 2025							19,000

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Fixtures & Fittings		Equipment		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 June 2025	2,720		495		6,499		9,714
	Additions	-		2,870		-		2,870
	Surplus on revaluation	-		-		-		-
	Disposals	-		-		-		-
	At 31 May 2026	2,720		3,365		6,499		12,584

	Depreciation
	At 1 June 2025	1,137		49		2,661		3,847
	Charge for the year	158		332		384		874
	Surplus on revaluation	-		-		-		-
	On disposals	-		-		-		-
	At 31 May 2026	1,295		381		3,045		4,721

	Net book value
	At 31 May 2026	1,425		2,984		3,454		7,863
	At 31 May 2025	1,583		446		3,838		5,867





5	Creditors: amounts falling due within one year					2026		2025
£							£

	Trade creditors					3,436		-
	Accruals					900		-
	Taxation and social security costs					7,018		7,712
	Other creditors					229		229
						11,583		7,941


6	Creditors: amounts falling due after one year					2026		2025
£							£

	Bank loans					13,132		16,415
	Other creditors					-		-
						13,132		16,415



7	Other information

	BBQ LARGS LIMITED is a private company limited by shares and incorporated in Scotland. Its registered office is:
	162 DARNLEY STREET

	GLASGOW

	G41 2LL