Can anyone explain the difference between ordinary shares and B shares is there a value difference?

Answer 1

B shares are often non-voting shares, so for example, if a company wished to distribute dividends to individuals but did not wish for those individuals to have control over company matters, they could issue 'B shares' without voting rights. The value of shares is decided by the company when they are issued, in a Private Limited Company. In a PLC the value is decided by fluctuations in the open market.