IRIS Accounts Production v24.2.0.383 09326558 Board of Directors 1.1.23 31.12.23 31.12.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh093265582022-12-31093265582023-12-31093265582023-01-012023-12-31093265582021-12-31093265582022-01-012022-12-31093265582022-12-3109326558ns15:EnglandWales2023-01-012023-12-3109326558ns14:PoundSterling2023-01-012023-12-3109326558ns10:Director12023-01-012023-12-3109326558ns10:PrivateLimitedCompanyLtd2023-01-012023-12-3109326558ns10:SmallEntities2023-01-012023-12-3109326558ns10:AuditExempt-NoAccountantsReport2023-01-012023-12-3109326558ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3109326558ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-3109326558ns10:FullAccounts2023-01-012023-12-3109326558ns10:Director22023-01-012023-12-3109326558ns10:RegisteredOffice2023-01-012023-12-3109326558ns5:CurrentFinancialInstruments2023-12-3109326558ns5:CurrentFinancialInstruments2022-12-3109326558ns5:Non-currentFinancialInstruments2023-12-3109326558ns5:Non-currentFinancialInstruments2022-12-3109326558ns5:ShareCapital2023-12-3109326558ns5:ShareCapital2022-12-3109326558ns5:SharePremium2023-12-3109326558ns5:SharePremium2022-12-3109326558ns5:RetainedEarningsAccumulatedLosses2023-12-3109326558ns5:RetainedEarningsAccumulatedLosses2022-12-3109326558ns5:PlantMachinery2022-12-3109326558ns5:PlantMachinery2023-01-012023-12-3109326558ns5:PlantMachinery2023-12-3109326558ns5:PlantMachinery2022-12-3109326558ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-12-3109326558ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-12-31093265581ns10:Director12022-12-31093265581ns10:Director12021-12-31093265581ns10:Director12023-01-012023-12-31093265581ns10:Director12022-01-012022-12-31093265581ns10:Director12023-12-31093265581ns10:Director12022-12-31
REGISTERED NUMBER: 09326558 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

BIG CAT LIMITED

BIG CAT LIMITED (REGISTERED NUMBER: 09326558)

CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 December 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BIG CAT LIMITED

COMPANY INFORMATION
for the year ended 31 December 2023







DIRECTORS: L Tattum
A G Tattum





REGISTERED OFFICE: Office 17
The Atkins Building
Lower Bond Street
Hinckley
LE10 1QU





REGISTERED NUMBER: 09326558 (England and Wales)





ACCOUNTANTS: Magma Audit LLP
Unit 2 Charnwood Edge Business Park
Syston Road, Leicester
LE7 4UZ
Magma Audit LLP is part
Of the Dains Group

BIG CAT LIMITED (REGISTERED NUMBER: 09326558)

BALANCE SHEET
31 December 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 - 9,067

CURRENT ASSETS
Stocks 1,630 -
Debtors 5 356,586 258,717
Cash at bank 14,366 2,685
372,582 261,402
CREDITORS
Amounts falling due within one year 6 (358,414 ) (171,962 )
NET CURRENT ASSETS 14,168 89,440
TOTAL ASSETS LESS CURRENT
LIABILITIES

14,168

98,507

CREDITORS
Amounts falling due after more than one
year

7

(14,167

)

(19,365

)
NET ASSETS 1 79,142

CAPITAL AND RESERVES
Called up share capital 1 1,100
Share premium - 33,497
Retained earnings - 44,545
1 79,142

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 August 2024 and were signed on its behalf by:





A G Tattum - Director


BIG CAT LIMITED (REGISTERED NUMBER: 09326558)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2023


1. STATUTORY INFORMATION

Big Cat 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 represents the net invoiced value, excluding value added tax, of services provided during the year.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Taxation
The tax expense for the year comprises current and deferred tax.

Tax is recognised in profit or loss except that a change attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that:
- The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
- Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Both current and deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Operating leases
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Leases that do not transfer all the risks and rewards of ownership are classified as operating leases. Payments under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

BIG CAT LIMITED (REGISTERED NUMBER: 09326558)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 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.

Debtors
Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

Cash and cash equivalents
Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Creditors
Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2022 - 7 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023 40,986
Additions 1,821
Disposals (42,807 )
At 31 December 2023 -
DEPRECIATION
At 1 January 2023 31,919
Charge for year 1,950
Eliminated on disposal (33,869 )
At 31 December 2023 -
NET BOOK VALUE
At 31 December 2023 -
At 31 December 2022 9,067

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 38,875 101,747
Other debtors 317,711 156,970
356,586 258,717

BIG CAT LIMITED (REGISTERED NUMBER: 09326558)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2023


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,000 18,440
Trade creditors 18,264 52,175
Amounts owed to group undertakings 169,916 -
Taxation and social security 23,082 67,038
Other creditors 137,152 34,309
358,414 171,962

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 14,167 19,365

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2023 and 31 December 2022:

2023 2022
£    £   
A G Tattum
Balance outstanding at start of year 118,424 84,389
Amounts advanced - 34,035
Amounts repaid (10,000 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 108,424 118,424