REGISTERED NUMBER: 04663314 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2026

FOR

BIBBYS OF HALIFAX LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M A Inman

V A Inman

REGISTERED OFFICE:

Jasper Street Works

Queens Road

HALIFAX

West Yorkshire

HX1 4NT

REGISTERED NUMBER:

04663314 (England and Wales)

ACCOUNTANTS:

Walter Dawson & Son

Chartered Accountants

First Floor Offices, Unit A4

Old Power Way

Lowfields Business Park

Elland

HX5 9DE

FIXED ASSETS

Tangible assets

4

10,980

15,700

CURRENT ASSETS

Stocks

564,000

251,000

Debtors

5

184,932

144,374

Cash at bank and in hand

454,936

249,010

1,203,868

644,384

CREDITORS

Amounts falling due within one year

6

795,157

259,887

NET CURRENT ASSETS

408,711

384,497

TOTAL ASSETS LESS CURRENT LIABILITIES

419,691

400,197

CREDITORS

Amounts falling due after more than one year

7

-

(4,167

)

PROVISIONS FOR LIABILITIES

(2,519

)

(2,774

)

NET ASSETS

417,172

393,256

CAPITAL AND RESERVES

Called up share capital

100

100

Profit and loss account

417,072

393,156

417,172

393,256

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 October 2026 and were signed on its behalf by:

M A Inman - Director

1.	STATUTORY INFORMATION

Bibbys of Halifax 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

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

Straight line over 4 years

Fixtures and fittings

-

Straight line over 4 years

Motor vehicles

-

Straight line over 4 years

Stocks

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2025 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 June 2025

68,446

4,404

30,890

103,740

Additions

1,950

2,093

-

4,043

At 31 May 2026

70,396

6,497

30,890

107,783

DEPRECIATION

At 1 June 2025

68,446

4,404

15,190

88,040

Charge for year

450

413

7,900

8,763

At 31 May 2026

68,896

4,817

23,090

96,803

NET BOOK VALUE

At 31 May 2026

1,500

1,680

7,800

10,980

At 31 May 2025

-

-

15,700

15,700

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

155,449

134,949

Other debtors

29,483

9,425

184,932

144,374

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

-

10,000

Payments on account

594,000

83,000

Trade creditors

177,777

142,632

Taxation and social security

2,494

14,863

Other creditors

20,886

9,392

795,157

259,887

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

4,167

8.	PENSION COMMITMENTS

The company operates a defined contribution pension scheme. The assets of the pension scheme are held separately from those of the company in an independently administered fund. The pension cost represents contributions payable by the company to the fund and amounted to £24,128 (2026: £484). Contributions totalling £38,607 (2025: £499) were payable to the fund at the year end and are included in creditors.