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Of Irish- and British-English origin, the expression bed and breakfast designates a small lodging establishment, often a private home, offering overnight accommodation and breakfast the following morning at a fixed rate.
—Cf. ‘bed and breakfast’ (lodging establishment): origin and early occurrences.

The primary meaning of this expression is: the provision of a bed for the night and breakfast the following morning, especially at a fixed rate, in a hotel, inn, or private home.

Note: The expression bedroom and breakfast also occurred—the following, for example, is an advertisement published in The Times (London, England) of Monday 31^st May 1819 [page 1, column 2]:

KENTISH-TOWN.—A single Gentleman may be accommodated with a BEDROOM and BREAKFAST, with the use of a sitting-room if required, in a small and domestic family; to any gentleman keeping a horse, a convenient stable is attached. Address letters, post paid, to be left with Mr. Harrison, Bank-note Office, Bank of England.

These are, in chronological order, the earliest occurrences of the expression bed and breakfast that I have found:

1-: From the following advertisement for the Royal Mail-Coach Office, Patrick-street, Cork, published in the Cork Mercantile Chronicle (Cork, County Cork, Ireland) of Wednesday 9^th February 1803 [page 3, column 3]:

BEDS and BREAKFASTS in the HOTEL, for the Accommodation of PASSENGERS.

2-: From the following advertisement, published in The Times (London, England) of Friday 14^th April 1809 [page 1, column 2]:

LODGING.—A Gentleman may be accommodated with a BED and BREAKFAST in a small respectable Family, within five minutes’ walk of ’Change. Particulars by applying at No. 16, Foster-lane, Cheapside.

3-: From the following advertisement, published in The Times (London, England) of Wednesday 24^th July 1816 [page 1, column 2]:

FOR FOURTEEN SHILLINGS per Week, a Gentleman of regular habits may be accommodated with a BED and BREAKFAST, and the use of two sitting-rooms, in a respectable family, where there is an agreeable society, in an airy situation near town. For cards or address apply at 51, Fenchurch-street; references indispensable.

3-: From the following advertisement, published in The Times (London, England) of Saturday 6^th November 1819 [page 1, column 4]:

A PRIVATE HOUSE, in the neighbourhood of Charing-cross, where a few Gentlemen may be accommodated with good BEDS, and BREAKFAST, at one guinea per week. Please to apply at the British Coffee-house, Cockspur-street, Charing-cross.

4-: From Insolvent Debtors’ Court.—Monday., published in The Morning Herald (London, England) of Tuesday 16^th October 1821 [page 4, column 1]:

Richard Poulten, a young man of very respectable appearance, was opposed by Mr. Heath, on the ground of contracting debts […]. In the course of his examination, he said […] he had lived in Gloucester-buildings, by merely sleeping and breakfasting there; he contracted some debts in that place […].
Mrs. Jane Williams, one of the opposing creditors, said the insolvent lodged with her in Gloucester-buildings, and incurred a debt of 10l. for bed and breakfast.

5-: From the following advertisement, published in The Tyne Mercury; Or, Northumberland, Durham, and Cumberland Gazette (Newcastle-upon-Tyne, Northumberland, England) of Tuesday 4^th December 1821 [page 1, column 1]:

NEWCASTLE HOUSE, LONDON.

[…]
Superior accommodation for Travellers; a good bed, and breakfast included, for 2 shillings; and every other article equally reasonable.

6-: From Law Report. Old Bailey Sessions, May 20., published in The New Times (London, England) of Saturday 21^st May 1825 [page 4, column 1]:

The landlord of the King’s Head stated, that the prisoners slept together: he supposed them to be horse-dealers. […] On that morning they went away without paying for their bed and breakfast, as had been their invariable custom.