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REGISTERED NUMBER: SC563864 (Scotland)















Unaudited Financial Statements

for the Year Ended 30 April 2024

for

Big Recovery & Transportation Limited

Big Recovery & Transportation Limited (Registered number: SC563864)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Big Recovery & Transportation Limited

Company Information
for the Year Ended 30 April 2024







DIRECTOR: G J D Rooney





SECRETARY:





REGISTERED OFFICE: Unit 5a
Ardyle Industrial Estate
Perrie Street
Dundee
DD2 2RD





REGISTERED NUMBER: SC563864 (Scotland)





ACCOUNTANTS: D.J. Martin & Co.
40/42 Brantwood Avenue
Dundee
Tayside
DD3 6EW

Big Recovery & Transportation Limited (Registered number: SC563864)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 129,178 46,761

CURRENT ASSETS
Stocks 5,458 6,043
Debtors 5 7,170 9,463
Cash at bank 7,370 19,136
19,998 34,642
CREDITORS
Amounts falling due within one year 6 54,865 43,554
NET CURRENT LIABILITIES (34,867 ) (8,912 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

94,311

37,849

CREDITORS
Amounts falling due after more than one year 7 44,733 21,250
NET ASSETS 49,578 16,599

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 49,568 16,589
49,578 16,599

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.

Big Recovery & Transportation Limited (Registered number: SC563864)

Balance Sheet - continued
30 April 2024


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 28 January 2025 and were signed by:





G J D Rooney - Director


Big Recovery & Transportation Limited (Registered number: SC563864)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Big Recovery & Transportation Limited is a private company, limited by shares , registered in Scotland. 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.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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 4 (2023 - 4 ) .

Big Recovery & Transportation Limited (Registered number: SC563864)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2023 71,076
Additions 82,417
At 30 April 2024 153,493
DEPRECIATION
At 1 May 2023
and 30 April 2024 24,315
NET BOOK VALUE
At 30 April 2024 129,178
At 30 April 2023 46,761

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 7,170 8,839
Other debtors - 624
7,170 9,463

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts 14,006 20,480
Hire purchase contracts 25,300 10,000
Trade creditors 3,623 1,267
Taxation and social security 3,599 11,807
Other creditors 8,337 -
54,865 43,554

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.24 30.4.23
£    £   
Hire purchase contracts 44,733 21,250