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REGISTERED NUMBER: 08380733 (England and Wales)


















BIG COW SPORTS LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025






BIG COW SPORTS LTD (REGISTERED NUMBER: 08380733)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BIG COW SPORTS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2025







DIRECTORS: Mr K Farmer
Ms L Farmer





REGISTERED OFFICE: Sovereign House
15 Towcester Road
Old Stratford
Milton Keynes
MK19 6AN





REGISTERED NUMBER: 08380733 (England and Wales)





ACCOUNTANTS: Thompson Balch Limited
Chartered Accountants
Sovereign House
15 Towcester Road
Old Stratford
Milton Keynes
MK19 6AN

BIG COW SPORTS LTD (REGISTERED NUMBER: 08380733)

BALANCE SHEET
31 JANUARY 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 35,000 40,000
Tangible assets 5 10,943 10,491
45,943 50,491

CURRENT ASSETS
Debtors 6 14,562 7,651
Cash at bank and in hand 6,608 23,326
21,170 30,977
CREDITORS
Amounts falling due within one year 7 20,854 25,324
NET CURRENT ASSETS 316 5,653
TOTAL ASSETS LESS CURRENT
LIABILITIES

46,259

56,144

CREDITORS
Amounts falling due after more than one
year

8

(2,919

)

(12,036

)

PROVISIONS FOR LIABILITIES (986 ) (684 )
NET ASSETS 42,354 43,424

CAPITAL AND RESERVES
Called up, fully paid share capital 100 100
Retained earnings 42,254 43,324
SHAREHOLDERS' FUNDS 42,354 43,424

BIG COW SPORTS LTD (REGISTERED NUMBER: 08380733)

BALANCE SHEET - continued
31 JANUARY 2025


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 March 2025 and were signed on its behalf by:





Ms L Farmer - Director


BIG COW SPORTS LTD (REGISTERED NUMBER: 08380733)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025


1. STATUTORY INFORMATION

Big Cow Sports 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 financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

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.

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.

Patents and licences 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.
Plant and machinery - 25% on reducing balance
Computer equipment - 25% on reducing balance

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 balance sheet date.


BIG COW SPORTS LTD (REGISTERED NUMBER: 08380733)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025


2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - NIL ) .

4. INTANGIBLE FIXED ASSETS
Patents
and
licences
£   
COST
At 1 February 2024
and 31 January 2025 50,000
AMORTISATION
At 1 February 2024 10,000
Amortisation for year 5,000
At 31 January 2025 15,000
NET BOOK VALUE
At 31 January 2025 35,000
At 31 January 2024 40,000

BIG COW SPORTS LTD (REGISTERED NUMBER: 08380733)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025


5. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 February 2024 25,398 6,390 31,788
Additions 3,666 432 4,098
At 31 January 2025 29,064 6,822 35,886
DEPRECIATION
At 1 February 2024 17,906 3,391 21,297
Charge for year 2,789 857 3,646
At 31 January 2025 20,695 4,248 24,943
NET BOOK VALUE
At 31 January 2025 8,369 2,574 10,943
At 31 January 2024 7,492 2,999 10,491

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 10,222 2,966
Other debtors 4,340 4,685
14,562 7,651

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 9,584 9,584
Trade creditors 5,795 7,563
Taxation and social security 3,281 6,595
Other creditors 2,194 1,582
20,854 25,324

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans 2,919 12,036