B3 PIZZA LTD - Filleted accounts

B3 PIZZA LTD
Registered number:		14576594
Balance Sheet
as at 31 January 2026

Notes			2026		2025
			1		1
Fixed assets
Intangible assets			-		-
Tangible assets	3		6,845		6,212
Investments			-		-
			6,845		6,212

Current assets
Stocks		500		1,200
Debtors		-		-
Investments held as current assets		-		-
Cash at bank and in hand		14,218		23,127
		14,718		24,327

Creditors: amounts falling due within one year	4	(40,232)		(62,347)

Net current liabilities			(25,514)		(38,020)

Total assets less current liabilities			(18,669)		(31,808)

Creditors: amounts falling due after more than one year	5		-		-



Net liabilities			(18,669)		(31,808)

Capital and reserves
Profit and loss account			(18,669)		(31,808)

Shareholders' funds			(18,669)		(31,808)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.




C J JAMES
Director
Approved by the board on 31 October 2026

B3 PIZZA LTD
Notes to the Accounts
for the year ended 31 January 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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.


	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, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery		over 5 years
	Fixtures, fittings, tools and equipment		over 5 years R Value


	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. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.




2	Employees				2026		2025
Number						Number

	Average number of persons employed by the company				9		9


3	Tangible fixed assets
		Plant & Machinery	Plant and machinery etc		Motor vehicles		Total
		1	1		1		1
	Cost
	At 1 February 2025	9,558	-		-		9,558
	At 31 January 2026	11,266	-		-		11,266

	Depreciation
	At 1 February 2025	3,346	-		-		3,346
	Charge for the year	1,075	-		-		1,075
	At 31 January 2026	4,421	-		-		4,421

	Net book value
	At 31 January 2026	6,845	-		-		6,845
	At 31 January 2025	6,212	-		-		6,212


0	Investments
Investments in
subsidiary				Other
undertakings				investments		Total
			1		1		1
	Cost
	At 1 February 2025		-		-		-
	Additions		-		-		-
	Revaluation		-		-		-
	Disposals		-		-		-

	At 31 January 2026		-		-		-

	Historical cost
	At 1 February 2025		-		-
	At 31 January 2026		-		-

	[For revalued investments, see FRS 102 paragraphs 1AC.15, 1AC.22 and 1AC.23 for disclosures]


0	Debtors				2026		2025
					1		1

	Trade debtors				-		-
	Amounts owed by group undertakings and undertakings in which the company has a participating interest				-		-
	Deferred tax asset				-		-
	Other debtors				-		-
					-		-

	Amounts due after more than one year included above				-		-



4	Creditors: amounts falling due within one year				2026		2025
					1		1

	Non-equity preference shares				-		-
	Bank loans and overdrafts				-		-
	Obligations under finance lease and hire purchase contracts				-		-
	Trade creditors				22,199		41,521
	Amounts owed to group undertakings and undertakings in which the company has a participating interest				1,021		2,593
	Corporation tax				3,334		-
	Other taxes and social security costs				13,678		18,233
	Other creditors				-		-
					40,232		62,347


5	Creditors: amounts falling due after one year				2026		2025
					1		1

	Non-equity preference shares				-		-
	Bank loans				-		-
	Obligations under finance lease and hire purchase contracts				-		-
	Trade creditors				-		-
	Amounts owed to group undertakings and undertakings in which the company has a participating interest				-		-
	Other creditors				-		-
					-		-


6	Other information

	B3 PIZZA LTD is a private company limited by shares and incorporated in England. Its registered office is:
	15 CAROLINE STREET
	BIRMINGHAM
	B3 1TR