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REGISTERED NUMBER: 06055984 (England and Wales)








Unaudited Financial Statements

for the Year Ended 30 June 2023

for

BIGG LIMITED

BIGG LIMITED (REGISTERED NUMBER: 06055984)






Contents of the Financial Statements
for the year ended 30 June 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


BIGG LIMITED

Company Information
for the year ended 30 June 2023







DIRECTOR: J S Geater





REGISTERED OFFICE: Premier House
Duckmoor Road
Bristol
BS3 2BJ





REGISTERED NUMBER: 06055984 (England and Wales)





ACCOUNTANTS: Mitchell Glanville (Bristol) Limited
c/o MGB Accountants - Suite 22
Trym Lodge, 1 Henbury Road
Westbury-on-Trym
Bristol
BS9 3HQ

BIGG LIMITED (REGISTERED NUMBER: 06055984)

Statement of Financial Position
30 June 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,291 3,154

CURRENT ASSETS
Debtors 5 190,935 167,231
Cash at bank 184,133 261,023
375,068 428,254
CREDITORS
Amounts falling due within one year 6 104,052 190,717
NET CURRENT ASSETS 271,016 237,537
TOTAL ASSETS LESS CURRENT
LIABILITIES

272,307

240,691

CAPITAL AND RESERVES
Called up share capital 570 570
Share premium 14,600 14,600
Capital redemption reserve 553 553
Retained earnings 256,584 224,968
SHAREHOLDERS' FUNDS 272,307 240,691

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 February 2024 and were signed by:





J S Geater - Director


BIGG LIMITED (REGISTERED NUMBER: 06055984)

Notes to the Financial Statements
for the year ended 30 June 2023

1. STATUTORY INFORMATION

Bigg Limited 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.

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 - 33% 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 Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 27 (2022 - 22 ) .

BIGG LIMITED (REGISTERED NUMBER: 06055984)

Notes to the Financial Statements - continued
for the year ended 30 June 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2022 59,816
Additions 792
Disposals (29,417 )
At 30 June 2023 31,191
DEPRECIATION
At 1 July 2022 56,662
Charge for year 2,655
Eliminated on disposal (29,417 )
At 30 June 2023 29,900
NET BOOK VALUE
At 30 June 2023 1,291
At 30 June 2022 3,154

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 172,944 149,528
Other debtors 17,991 17,703
190,935 167,231

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 8,712 103,664
Taxation and social security 70,135 61,017
Other creditors 25,205 26,036
104,052 190,717

7. RELATED PARTY DISCLOSURES

The company paid management fees of £428,800 (2022: £298,000) to Geater Limited, a company controlled by J Geater.

The company paid management fees of £146,039 (2022: £283,000) to Net Ventures Limited, a company based in Hong Kong, controlled by B Neve and A Birt.

The company paid management fees of £34,200 (2022: £0) to Onno Group Limited.

8. ULTIMATE CONTROLLING PARTY

The company is controlled by the Directors.