REGISTERED NUMBER: 13962574 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

BB City Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms T Q T Dinh

Ms L P Cooper

REGISTERED OFFICE:

The Coach House

1 Howard Road

Reigate

Surrey

RH2 7JE

REGISTERED NUMBER:

13962574 (England and Wales)

ACCOUNTANTS:

ACL & Co

Chartered Certified Accountants

The Coach House

1 Howard Road

Reigate

RH2 7JE

FIXED ASSETS

Tangible assets

4

675

676

CURRENT ASSETS

Stocks

500

500

Debtors

5

2,994

2,500

Cash at bank and in hand

7,577

8,852

11,071

11,852

CREDITORS

Amounts falling due within one year

6

19,698

19,079

NET CURRENT LIABILITIES

(8,627

)

(7,227

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(7,952

)

(6,551

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(8,052

)

(6,651

)

(7,952

)

(6,551

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 October 2026 and were signed on its behalf by:

Ms T Q T Dinh - Director

1.	STATUTORY INFORMATION

BB City Ltd 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

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 March 2025

607

524

1,131

Additions

108

116

224

At 28 February 2026

715

640

1,355

DEPRECIATION

At 1 March 2025

266

189

455

Charge for year

112

113

225

At 28 February 2026

378

302

680

NET BOOK VALUE

At 28 February 2026

337

338

675

At 28 February 2025

341

335

676

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Prepayments

2,994

2,500

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Social security and other taxes

57

57

VAT

615

458

Directors' current accounts

16,591

16,101

Accrued expenses

2,435

2,463

19,698

19,079