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Company Registration No. SC363100 (Scotland)
Big Build Technology Ltd Unaudited accounts for the year ended 31 July 2024
Big Build Technology Ltd Unaudited accounts Contents
Page
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Big Build Technology Ltd Company Information for the year ended 31 July 2024
Director
Meraj Mehbub
Company Number
SC363100 (Scotland)
Registered Office
18 BALQUHARN CIRCLE PORTLETHEN ABERDEEN AB12 4AH
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Big Build Technology Ltd Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,784 
2,889 
Current assets
Inventories
161,851 
122,915 
Debtors
13,876 
6,470 
Cash at bank and in hand
4,625 
17,726 
180,352 
147,111 
Creditors: amounts falling due within one year
(77,790)
(37,694)
Net current assets
102,562 
109,417 
Total assets less current liabilities
104,346 
112,306 
Creditors: amounts falling due after more than one year
(31,579)
(38,875)
Net assets
72,767 
73,431 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
72,667 
73,331 
Shareholders' funds
72,767 
73,431 
For the year ending 31 July 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 28 April 2025 and were signed on its behalf by
Meraj Mehbub Director Company Registration No. SC363100
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Big Build Technology Ltd Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
Big Build Technology Ltd is a private company, limited by shares, registered in Scotland, registration number SC363100. The registered office is 18 BALQUHARN CIRCLE, PORTLETHEN, ABERDEEN, AB12 4AH.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25%
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 August 2023
13,306 
Disposals
(4)
At 31 July 2024
13,302 
Depreciation
At 1 August 2023
10,417 
Charge for the year
1,101 
At 31 July 2024
11,518 
Net book value
At 31 July 2024
1,784 
At 31 July 2023
2,889 
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Big Build Technology Ltd Notes to the Accounts for the year ended 31 July 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
8,198 
- 
Trade debtors
5,678 
6,470 
13,876 
6,470 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
13,871 
1,069 
VAT
- 
3,632 
Trade creditors
12,054 
- 
Taxes and social security
2,437 
1,463 
Other creditors
40 
97 
Loans from directors
48,548 
30,593 
Accruals
840 
840 
77,790 
37,694 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
31,579 
38,875 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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