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REGISTERED NUMBER: 14380352 (England and Wales)












Unaudited Financial Statements

for the Period

1 October 2023 to 31 March 2024

for

Big School Capital Ltd

Big School Capital Ltd (Registered number: 14380352)






Contents of the Financial Statements
for the Period 1 October 2023 to 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Big School Capital Ltd

Company Information
for the Period 1 October 2023 to 31 March 2024







DIRECTORS: Mr J W Denton
Mr A S Leary
Mr P S C Harris





REGISTERED OFFICE: Unit 13 Freeland Park Wareham Road
Lytchett Matravers
Poole
BH16 6FA





REGISTERED NUMBER: 14380352 (England and Wales)





ACCOUNTANTS: Evelyn Partners
17 Queens Lane
Newcastle upon Tyne
Tyne and Wear
NE1 1RN

Big School Capital Ltd (Registered number: 14380352)

Balance Sheet
31 March 2024

2024 2023
Notes £    £   
FIXED ASSETS
Investments 5 1,093,855 1,093,805

CURRENT ASSETS
Debtors 6 37,500 50,000
Cash at bank and in hand 157,819 45,323
195,319 95,323
CREDITORS
Amounts falling due within one year 7 (50 ) -
NET CURRENT ASSETS 195,269 95,323
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,289,124

1,189,128

CAPITAL AND RESERVES
Called up share capital 1,001 1,001
Merger relief reserve 1,087,347 1,087,347
Profit and loss account 200,776 100,780
1,289,124 1,189,128

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2024.

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

The directors acknowledge their 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 January 2025 and were signed on its behalf by:




Mr P S C Harris - Director



Mr J W Denton - Director


Big School Capital Ltd (Registered number: 14380352)

Notes to the Financial Statements
for the Period 1 October 2023 to 31 March 2024

1. STATUTORY INFORMATION

Big School Capital 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.

The presentation 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
The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements
The financial statements contain information about Big School Capital Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Investments in subsidiaries
Investments in subsidiaries and associates are initially measured at cost and subsequently measured at cost less any accumulated impairment losses.

Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments on non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments.

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 and other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Current and deferred tax assets and liabilities are not discounted.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2023 - NIL).

Big School Capital Ltd (Registered number: 14380352)

Notes to the Financial Statements - continued
for the Period 1 October 2023 to 31 March 2024

5. FIXED ASSET INVESTMENTS
Shares in
group Other
undertakings investments Totals
£    £    £   
COST
At 1 October 2023 1,093,805 - 1,093,805
Additions - 50 50
At 31 March 2024 1,093,805 50 1,093,855
NET BOOK VALUE
At 31 March 2024 1,093,805 50 1,093,855
At 30 September 2023 1,093,805 - 1,093,805

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 37,500 50,000

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other creditors 50 -

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the periods ended 31 March 2024 and 30 September 2023:

2024 2023
£    £   
Mr J W Denton
Balance outstanding at start of period - -
Amounts advanced 82 66,432
Amounts repaid (82 ) (66,432 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period - -

Mr P S C Harris
Balance outstanding at start of period - -
Amounts advanced 326 62,968
Amounts repaid (326 ) (62,968 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period - -

The above loans were interest free,unsecured and repayable on demand.