Company registration number 10890341 (England and Wales)
Big Brother CCTV Limited
Unaudited financial statements
For the year ended 31 May 2022
Big Brother CCTV Limited
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 3
Big Brother CCTV Limited
Balance sheet
as at 31 May 2022
31 May 2022
- 1 -
2022
2021
Notes
£
£
£
£
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(100)
(100)
Total equity
-
0
-
0

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 May 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 8 August 2022 and are signed on its behalf by:
Mr J R Harrison
Director
Company Registration No. 10890341
BIG BROTHER CCTV LIMITED
Big Brother CCTV Limited
Notes to the financial statements
FOR THE YEAR ENDED 31 MAY 2022
- 2 -
1
Accounting policies
Company information

Big Brother CCTV Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Glades, Festival Way, Festival Park, Stoke-on-Trent, Staffordshire, United Kingdom, ST1 5TQ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

 

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 

Usually, turnover from the sale of goods is recognised when the goods are delivered and legal title has passed.

Interest income

 

Interest income is recognised using the effective interest method.

1.3
Financial instruments

Basic financial assets and liabilities are initially measured at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of future cash flows discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

BIG BROTHER CCTV LIMITED
Big Brother CCTV Limited
Notes to the financial statements (continued)
FOR THE YEAR ENDED 31 MAY 2022
1
Accounting policies
(Continued)
- 3 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

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