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REGISTERED NUMBER: 07928653 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 January 2023

for

Big Stack Ltd

Big Stack Ltd (Registered number: 07928653)






Contents of the Financial Statements
for the Year Ended 31 January 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Big Stack Ltd

Company Information
for the Year Ended 31 January 2023







DIRECTORS: T N Cane
J J Rose





REGISTERED OFFICE: 32 Patterson Court
Woodbury Green
High Wycombe
Buckinghamshire
HP10 0FD





REGISTERED NUMBER: 07928653 (England and Wales)





ACCOUNTANTS: M Chilton Accountancy Services Limited
16 Reed Mace Drive
Bromsgrove
Worcestershire
B61 0UJ

Big Stack Ltd (Registered number: 07928653)

Balance Sheet
31 January 2023

31.1.23 31.1.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 5,414 5,414
Tangible assets 5 155,705 99,026
Investments 6 41,709 41,709
202,828 146,149

CURRENT ASSETS
Debtors 7 143,909 76,698
Cash at bank 852 164,807
144,761 241,505
CREDITORS
Amounts falling due within one year 8 160,536 155,639
NET CURRENT (LIABILITIES)/ASSETS (15,775 ) 85,866
TOTAL ASSETS LESS CURRENT
LIABILITIES

187,053

232,015

CREDITORS
Amounts falling due after more than one
year

9

(168,577

)

(215,284

)

ACCRUALS AND DEFERRED INCOME (1,400 ) (15,003 )
NET ASSETS 17,076 1,728

CAPITAL AND RESERVES
Called up share capital 120 120
Retained earnings 16,956 1,608
17,076 1,728

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2023 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.

Big Stack Ltd (Registered number: 07928653)

Balance Sheet - continued
31 January 2023


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 6 October 2023 and were signed on its behalf by:




J J Rose - Director



T N Cane - Director


Big Stack Ltd (Registered number: 07928653)

Notes to the Financial Statements
for the Year Ended 31 January 2023

1. STATUTORY INFORMATION

Big Stack 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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - in accordance with the property
Plant and machinery etc - 15% on cost and 10% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

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.

Big Stack Ltd (Registered number: 07928653)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2023

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2022 - 11 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 February 2022
and 31 January 2023 33,033
AMORTISATION
At 1 February 2022
and 31 January 2023 27,619
NET BOOK VALUE
At 31 January 2023 5,414
At 31 January 2022 5,414

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 February 2022 33,974 320,085 354,059
Additions - 84,436 84,436
At 31 January 2023 33,974 404,521 438,495
DEPRECIATION
At 1 February 2022 20,551 234,482 255,033
Charge for year 2,265 25,492 27,757
At 31 January 2023 22,816 259,974 282,790
NET BOOK VALUE
At 31 January 2023 11,158 144,547 155,705
At 31 January 2022 13,423 85,603 99,026

Big Stack Ltd (Registered number: 07928653)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2023

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 February 2022
and 31 January 2023 41,709
NET BOOK VALUE
At 31 January 2023 41,709
At 31 January 2022 41,709

7. DEBTORS
31.1.23 31.1.22
£    £   
Amounts falling due within one year:
Trade debtors 25,052 22,379
Other debtors 1,982 14,592
27,034 36,971

Amounts falling due after more than one year:
Amounts owed by associates 116,875 39,727

Aggregate amounts 143,909 76,698

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.23 31.1.22
£    £   
Bank loans and overdrafts 10,000 17,613
Hire purchase contracts 26,328 -
Trade creditors 35,571 62,514
Taxation and social security 38,133 52,865
Other creditors 50,504 22,647
160,536 155,639

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.1.23 31.1.22
£    £   
Bank loans 25,870 35,000
Hire purchase contracts 30,715 -
Amounts owed to associates 57,590 88,830
Other creditors 54,402 91,454
168,577 215,284