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Registered number: 04790224
Bigblue Product Design Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Shaw Austin
Chartered Accountants
45 City Road
Chester
CH1 3AE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04790224
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 40,500 -
Tangible Assets 5 20,289 22,885
Investments 6 1,000 1,000
61,789 23,885
CURRENT ASSETS
Stocks 7 63,349 63,807
Debtors 8 212,325 302,435
Cash at bank and in hand 1,025,819 800,987
1,301,493 1,167,229
Creditors: Amounts Falling Due Within One Year 9 (1,070,942 ) (926,059 )
NET CURRENT ASSETS (LIABILITIES) 230,551 241,170
TOTAL ASSETS LESS CURRENT LIABILITIES 292,340 265,055
NET ASSETS 292,340 265,055
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 292,338 265,053
SHAREHOLDERS' FUNDS 292,340 265,055
Page 1
Page 2
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
C A Elston
Director
M J Harrison
Director
A R Longfield
Director
F J O'Leary
Director
C D Parker
Director
12 March 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Bigblue Product Design Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04790224 . The registered office is 1 Colchester House, The Square Seller Street, Chester, CH1 3AP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The presentational currency is £ Sterling and all amounts are rounded to the nearest £.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of design consultancy services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets consists of website & software development costs, which are amortised to the profit and loss account over its estimated economic life of 10 years.
2.4. 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:
Leasehold improvements 25% on cost
Plant & Machinery 25% on net book value
Cycles 25% on net book value
2.5. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
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2.8. Pensions
The company makes payments to defined pension contribution schemes on behalf of its directors and employees. Contributions are charged to the profit and loss account as they become payable.
2.9. Other investments
Other investments are recognised initially at fair value, which is considered to be the transaction price. They are then subject to an annual fair value review. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2023: 10)
10 10
4. Intangible Assets
Website & software development
£
Cost
As at 1 July 2023 -
Additions 45,000
As at 30 June 2024 45,000
Amortisation
As at 1 July 2023 -
Provided during the period 4,500
As at 30 June 2024 4,500
Net Book Value
As at 30 June 2024 40,500
As at 1 July 2023 -
5. Tangible Assets
Land & Property
Leasehold improvements Plant & Machinery Cycles Total
£ £ £ £
Cost
As at 1 July 2023 22,371 102,975 2,170 127,516
Additions - 4,735 - 4,735
Disposals - (3,634 ) (586 ) (4,220 )
As at 30 June 2024 22,371 104,076 1,584 128,031
Depreciation
As at 1 July 2023 22,371 80,447 1,813 104,631
Provided during the period - 6,688 75 6,763
Disposals - (3,124 ) (528 ) (3,652 )
As at 30 June 2024 22,371 84,011 1,360 107,742
Net Book Value
As at 30 June 2024 - 20,065 224 20,289
As at 1 July 2023 - 22,528 357 22,885
Page 4
Page 5
6. Investments
Unlisted
£
Cost
As at 1 July 2023 1,000
As at 30 June 2024 1,000
Provision
As at 1 July 2023 -
As at 30 June 2024 -
Net Book Value
As at 30 June 2024 1,000
As at 1 July 2023 1,000
7. Stocks
2024 2023
£ £
Stock 63,349 63,807
8. Debtors
2024 2023
£ £
Due within one year
Trade debtors 106,918 180,867
Other debtors 105,407 121,568
212,325 302,435
9. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 937,248 810,194
Other creditors 58,586 54,310
Taxation and social security 75,108 61,555
1,070,942 926,059
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 5
Page 6
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 July 2023 Amounts advanced Amounts repaid Amounts written off As at 30 June 2024
£ £ £ £ £
Mr Michael Harrison 4,710 - (1,312 ) - 3,398
The above loan is unsecured, interest free and repayable on demand.
12. Related Party Transactions
The directors make an interest free loan available to the company throughout the period which is repayable on demand. The amount outstanding to the directors is £1,259 (2023 - £1,248).
Page 6