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REGISTERED NUMBER: 05201135 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2024

for

Big Fish Lettings Limited

Big Fish Lettings Limited (Registered number: 05201135)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Big Fish Lettings Limited

Company Information
for the Year Ended 31 May 2024







DIRECTOR: Mrs J Wood





SECRETARY: Mr B Upson





REGISTERED OFFICE: Marland House
13 Huddersfield Road
Barnsley
South Yorkshire
S70 2LW





REGISTERED NUMBER: 05201135 (England and Wales)





ACCOUNTANTS: Harris & Co Limited
Chartered Accountants
Marland House
13 Huddersfield Road
Barnsley
South Yorkshire
S70 2LW

Big Fish Lettings Limited (Registered number: 05201135)

Statement of Financial Position
31 May 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 12,960 17,280
Tangible assets 6 42,943 29,760
55,903 47,040

CURRENT ASSETS
Debtors 7 26,623 12,010
Cash at bank and in hand 266,994 253,048
293,617 265,058
CREDITORS
Amounts falling due within one year 8 289,599 264,675
NET CURRENT ASSETS 4,018 383
TOTAL ASSETS LESS CURRENT
LIABILITIES

59,921

47,423

CREDITORS
Amounts falling due after more than one
year

9

(21,965

)

(14,744

)

PROVISIONS FOR LIABILITIES (2,666 ) -
NET ASSETS 35,290 32,679

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 35,190 32,579
SHAREHOLDERS' FUNDS 35,290 32,679

Big Fish Lettings Limited (Registered number: 05201135)

Statement of Financial Position - continued
31 May 2024


The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 February 2025 and were signed by:





Mrs J Wood - Director


Big Fish Lettings Limited (Registered number: 05201135)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

Big Fish Lettings 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.

The presentation and functional currency of the financial statements is the Pound Sterling (£).

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in compliance with FRS 102, 'The Financial Standard Applicable in the UK and the Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value.

Significant judgements and estimates
The principal accounting policies and significant judgements and estimates applied in the preparation of these financial statements are set out below. These policies, judgements and estimates have been consistently applied to all years presented unless otherwise stated.

Turnover
Turnover represents amounts earned on goods and services provided during the year and derives from the provision of goods falling within the company's ordinary activities.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of ten years.

On 01 December 2017 the company purchased further goodwill in the form of a customer list. This is to amortised evenly over its estimated useful life of ten years.

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.

Landlord listing are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - Straight line over 6 years
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance

All fixed assets are initially recorded at cost.


Big Fish Lettings Limited (Registered number: 05201135)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

3. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2023 - 9 ) .

5. INTANGIBLE FIXED ASSETS
Landlord
Goodwill listing Totals
£    £    £   
COST
At 1 June 2023
and 31 May 2024 141,682 43,200 184,882
AMORTISATION
At 1 June 2023 141,682 25,920 167,602
Amortisation for year - 4,320 4,320
At 31 May 2024 141,682 30,240 171,922
NET BOOK VALUE
At 31 May 2024 - 12,960 12,960
At 31 May 2023 - 17,280 17,280

Big Fish Lettings Limited (Registered number: 05201135)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

6. TANGIBLE FIXED ASSETS
Fixtures
Short and Motor
leasehold fittings vehicles Totals
£    £    £    £   
COST
At 1 June 2023 14,041 59,440 30,248 103,729
Additions - - 21,696 21,696
At 31 May 2024 14,041 59,440 51,944 125,425
DEPRECIATION
At 1 June 2023 13,856 34,450 25,663 73,969
Charge for year - 3,751 4,762 8,513
At 31 May 2024 13,856 38,201 30,425 82,482
NET BOOK VALUE
At 31 May 2024 185 21,239 21,519 42,943
At 31 May 2023 185 24,990 4,585 29,760

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 11,131 4,222
Other debtors 15,492 7,788
26,623 12,010

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 19,585 15,325
Hire purchase contracts 3,071 -
Trade creditors 33,157 27,285
Taxation and social security 19,314 13,377
Other creditors 214,472 208,688
289,599 264,675

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 8,119 14,744
Hire purchase contracts 13,846 -
21,965 14,744

Big Fish Lettings Limited (Registered number: 05201135)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

10. CALLED UP SHARE CAPITAL

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