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Registered number: 13593749
Big Dog Properties South East Limited
Unaudited Financial Statements
For The Year Ended 31 August 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13593749
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 480,000 186,557
480,000 186,557
CURRENT ASSETS
Debtors 5 20,000 -
Cash at bank and in hand 22,490 -
42,490 -
Creditors: Amounts Falling Due Within One Year 6 (399,438 ) (186,697 )
NET CURRENT ASSETS (LIABILITIES) (356,948 ) (186,697 )
TOTAL ASSETS LESS CURRENT LIABILITIES 123,052 (140 )
NET ASSETS/(LIABILITIES) 123,052 (140 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Revaluation reserve 8 120,201 -
Profit and Loss Account 2,751 (240 )
SHAREHOLDERS' FUNDS 123,052 (140)
Page 1
Page 2
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Grant Love
Director
01/03/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Big Dog Properties South East Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13593749 . The registered office is The Old Barn Off Wood Street, Swanley Village, Swanley, Kent, BR8 7PA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
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Page 4
4. Investment Property
2023
£
Fair Value
As at 1 September 2022 186,557
Additions 173,242
Revaluations 120,201
As at 31 August 2023 480,000
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2023 2022
£ £
Cost 359,799 186,557
5. Debtors
2023 2022
£ £
Due within one year
Other debtors 20,000 -
20,000 -
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 780 240
Corporation tax 645 -
Directors' loan accounts 398,013 186,457
399,438 186,697
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
8. Reserves
Revaluation Reserve
£
Net investment property revaluation reserve 120,201
As at 31 August 2023 120,201
Page 4
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9. Related Party Transactions
Included in Other Creditors is an amount of £398,013 (2022 - £186,457) owed to the directors Mr G Love & Mr G Clegg. This loan is interest free and no repayment terms have been agreed. 
Included in Other Debtors is an amount of £20,000 owed to G&G Group Southeast Limited; a company which both Mr G Love & Mr G Clegg are directors. This loan is interest free and no repayment terms have been agreed.
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