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UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

BIGGS HEAT TECHNOLOGIES LTD

BIGGS HEAT TECHNOLOGIES LTD (REGISTERED NUMBER: 09496583)






CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BIGGS HEAT TECHNOLOGIES LTD

COMPANY INFORMATION
For The Year Ended 30 April 2024







DIRECTOR: J M V Biggs





REGISTERED OFFICE: Unit 1, St Stephens Court
15 - 17 St Stephens Road
Bournemouth
Dorset
BH2 6LA





REGISTERED NUMBER: 09496583 (England and Wales)






BIGGS HEAT TECHNOLOGIES LTD (REGISTERED NUMBER: 09496583)

BALANCE SHEET
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 21,364 10,474
21,364 10,474

CURRENT ASSETS
Stocks 4,331 4,086
Debtors 6 17,778 4,131
Cash at bank 270,278 229,682
292,387 237,899
CREDITORS
Amounts falling due within one year 7 58,974 47,611
NET CURRENT ASSETS 233,413 190,288
TOTAL ASSETS LESS CURRENT
LIABILITIES

254,777

200,762

PROVISIONS FOR LIABILITIES 5,341 2,619
NET ASSETS 249,436 198,143

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 249,336 198,043
SHAREHOLDERS' FUNDS 249,436 198,143

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 November 2024 and were signed by:





J M V Biggs - Director


BIGGS HEAT TECHNOLOGIES LTD (REGISTERED NUMBER: 09496583)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 30 April 2024

1. STATUTORY INFORMATION

Biggs Heat Technologies 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 2015, has been fully amortised in accordance with its five year useful life.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 20% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 3 (2023 - 4 ) .

BIGGS HEAT TECHNOLOGIES LTD (REGISTERED NUMBER: 09496583)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 April 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 10,000
AMORTISATION
At 1 May 2023
and 30 April 2024 10,000
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2023 32,050
Additions 15,101
Disposals (4,595 )
At 30 April 2024 42,556
DEPRECIATION
At 1 May 2023 21,576
Charge for year 3,594
Eliminated on disposal (3,978 )
At 30 April 2024 21,192
NET BOOK VALUE
At 30 April 2024 21,364
At 30 April 2023 10,474

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 10,985 871
Other debtors 6,793 3,260
17,778 4,131

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 9,622 15,007
Taxation and social security 46,922 29,870
Other creditors 2,430 2,734
58,974 47,611

BIGGS HEAT TECHNOLOGIES LTD (REGISTERED NUMBER: 09496583)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 April 2024

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100