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UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR

R J BIGGS & SONS LTD

R J BIGGS & SONS LTD (REGISTERED NUMBER: 04511370)






CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 30 September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


R J BIGGS & SONS LTD

COMPANY INFORMATION
For The Year Ended 30 September 2023







DIRECTORS: R J Biggs
P I Biggs





SECRETARY: P I Biggs





REGISTERED OFFICE: 5th Floor
Waverley House
115 - 119 Holdenhurst Road
Bournemouth
Dorset
BH8 8DY





REGISTERED NUMBER: 04511370 (England and Wales)






R J BIGGS & SONS LTD (REGISTERED NUMBER: 04511370)

BALANCE SHEET
30 September 2023

2023 2022
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 7,094 8,156
7,094 8,156

CURRENT ASSETS
Stocks 2,200 2,000
Debtors 6 6,687 10,916
Cash at bank and in hand 157,712 136,960
166,599 149,876
CREDITORS
Amounts falling due within one year 7 (96,004 ) (100,093 )
NET CURRENT ASSETS 70,595 49,783
TOTAL ASSETS LESS CURRENT
LIABILITIES

77,689

57,939

PROVISIONS FOR LIABILITIES 8 (1,348 ) (1,550 )
NET ASSETS 76,341 56,389

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 76,241 56,289
SHAREHOLDERS' FUNDS 76,341 56,389

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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 8 February 2024 and were signed on its behalf by:





P I Biggs - Director


R J BIGGS & SONS LTD (REGISTERED NUMBER: 04511370)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 30 September 2023

1. STATUTORY INFORMATION

R J Biggs & Sons 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 represents net invoiced sales of services, excluding value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2022
and 30 September 2023 15,000
AMORTISATION
At 1 October 2022
and 30 September 2023 15,000
NET BOOK VALUE
At 30 September 2023 -
At 30 September 2022 -

R J BIGGS & SONS LTD (REGISTERED NUMBER: 04511370)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 September 2023

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2022 35,591
Additions 1,270
At 30 September 2023 36,861
DEPRECIATION
At 1 October 2022 27,435
Charge for year 2,332
At 30 September 2023 29,767
NET BOOK VALUE
At 30 September 2023 7,094
At 30 September 2022 8,156

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 5,611 9,859
Other debtors 1,076 1,057
6,687 10,916

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Shareholder loan accounts 928 14
Trade creditors 4,645 8,149
Amounts owed to group undertakings 63,000 63,000
Taxation and social security 24,632 26,226
Other creditors 2,799 2,704
96,004 100,093

8. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 1,348 1,550

Deferred
tax
£   
Balance at 1 October 2022 1,550
Credit to Income Statement during year (202 )
Balance at 30 September 2023 1,348

Deferred taxation represents capital allowances in advance of depreciation.

R J BIGGS & SONS LTD (REGISTERED NUMBER: 04511370)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 September 2023

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Paul Biggs Ltd by virtue of their 100% shareholding. The registered office of Paul Biggs Ltd is 5th Floor, Waverley House, 115-119 Holdenshurst Road, Bournemouth BH8 8DY.