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Registered number: 12977272
Big Bale Company Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
Saul Fairholm Limited
Chartered Accountants
Office 7
Retford Enterprise Centre 2
Randall Way
Retford
DN22 7GR
Unaudited Financial Statements
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Directors Mr D B Johnson
Mr D H Price
Mrs P Price
Ms J T Johnson
Company Number 12977272
Registered Office Rectory Farm
Luddington
Peterborough
Cambs
PE8 5QS
Accountants Saul Fairholm Limited
Office 7
Retford Enterprise Centre 2
Randall Way
Retford
DN22 7GR
Page 1
Page 2
Balance Sheet
Registered number: 12977272
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investments 4 4,433,832 4,433,832
4,433,832 4,433,832
CURRENT ASSETS
Debtors 5 100,030 100,030
Cash at bank and in hand 15 15
100,045 100,045
Creditors: Amounts Falling Due Within One Year 6 (150,000 ) (150,000 )
NET CURRENT ASSETS (LIABILITIES) (49,955 ) (49,955 )
TOTAL ASSETS LESS CURRENT LIABILITIES 4,383,877 4,383,877
Creditors: Amounts Falling Due After More Than One Year 7 (937,500 ) (1,087,500 )
NET ASSETS 3,446,377 3,296,377
CAPITAL AND RESERVES
Called up share capital 8 30 30
Share premium account 2,261,752 2,261,752
Profit and Loss Account 1,184,595 1,034,595
SHAREHOLDERS' FUNDS 3,446,377 3,296,377
Page 2
Page 3
For the year ending 30 November 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.
The financial statements were approved by the board of directors of Big Bale Company Limited (Company No. 12977272) on 25 June 2024 and were signed on its behalf by:
Ms J T Johnson
Director
25/06/2024
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Big Bale Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12977272 . The registered office is Rectory Farm, Luddington, Peterborough, Cambs, PE8 5QS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value 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.
The principle accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated. 
Summary of disclosure exemptions
The financial statements present information about the company as an individual undertaking not about its group. The company is not required to prepare group accounts since it satisfies the exemptions available as defined by Section 399 of the Companies Act 2006 as it and its subsidiary quailify as a small group.
2.2. Investments
Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less
impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.
2.3. Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
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Page 5
2.4. Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
2.5. Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
2.6. Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
2.7. Share capital 
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2022: 4)
4 4
4. Investments
Subsidiaries
£
Cost
As at 1 December 2022 4,433,832
As at 30 November 2023 4,433,832
Provision
As at 1 December 2022 -
As at 30 November 2023 -
Net Book Value
As at 30 November 2023 4,433,832
As at 1 December 2022 4,433,832
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Page 6
5. Debtors
2023 2022
£ £
Due within one year
Other debtors 100,000 100,000
Amounts owed by group undertakings 30 30
100,030 100,030
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other loans 150,000 150,000
150,000 150,000
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other loans 937,500 1,087,500
937,500 1,087,500
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 30 30
9. Related Party Transactions
The ultimate controlling party is Mr D H O Price.
Page 6