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Registered number: 06003740
Bigger Pear Limited
Unaudited Financial Statements
For The Year Ended 31 May 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06003740
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 298,809 253,843
298,809 253,843
CURRENT ASSETS
Debtors 5 4,541 98,310
Cash at bank and in hand 3,271 32,130
7,812 130,440
Creditors: Amounts Falling Due Within One Year 6 (199,563 ) (371,413 )
NET CURRENT ASSETS (LIABILITIES) (191,751 ) (240,973 )
TOTAL ASSETS LESS CURRENT LIABILITIES 107,058 12,870
NET ASSETS 107,058 12,870
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 106,958 12,770
SHAREHOLDERS' FUNDS 107,058 12,870
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For the year ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Kenneth Roache
Director
21st February 2025
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
Bigger Pear Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06003740 . The registered office is Unit 9a Reeds Farm Estate, Roxwell Road, Writtle, Essex, CM1 3ST.
The trading address is 122-126 High Street, Edgeware, Middlesex, HA8 7EL.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
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. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 35 year straight line and 25 year straight line
Motor Vehicles 15% reducing balance
Fixtures & Fittings 15% reducing balance
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 on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 3 (2023: 3)
3 3
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4. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 June 2023 185,169 - 274,590 459,759
Additions - 66,659 15,482 82,141
As at 31 May 2024 185,169 66,659 290,072 541,900
Depreciation
As at 1 June 2023 55,043 - 150,873 205,916
Provided during the period 6,296 9,999 20,880 37,175
As at 31 May 2024 61,339 9,999 171,753 243,091
Net Book Value
As at 31 May 2024 123,830 56,660 118,319 298,809
As at 1 June 2023 130,126 - 123,717 253,843
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 2,000 -
Other debtors 2,541 98,310
4,541 98,310
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 34,749 52,105
Amounts owed to group undertakings 117,306 247,959
Other creditors 44,576 51,033
Taxation and social security 2,932 20,316
199,563 371,413
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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8. Other Commitments
The total of future minimum lease payments under non-cancellable leases are as following:
2024 2023
£ £
Not later than one year 93,000 93,000
Later than one year and not later than five years 456,000 456,000
Later than five years 32,000 125,000
581,000 674,000
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 June 2023 Amounts advanced Amounts repaid Amounts written off As at 31 May 2024
£ £ £ £ £
Mr Kenneth Roache 35,144 - 35,144 - -
Interest has been charged on the above loan at 2.25% per annum.
10. Related Party Transactions
Subsidiary CompanySubsidiary companyAn interest free loan has been provided to the company of £117,306 (2023: £247,959) by the related party. Income is generated from sales to the subsidiary.

Subsidiary Company

Subsidiary company

An interest free loan has been provided to the company of £117,306 (2023: £247,959) by the related party. Income is generated from sales to the subsidiary.

11. Ultimate Controlling Party
The Ultimate controlling party is Mr K Roache by virtue of shareholding.
12. Group accounts
The company has taken advantage of the exemption available to small groups and has not prepared consolidated financial statements. These accounts therefore present information about the company as an individual undertaking and not about its group.
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