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UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

R J BIGGS & SONS LTD

R J BIGGS & SONS LTD (REGISTERED NUMBER: 04511370)






CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


R J BIGGS & SONS LTD

COMPANY INFORMATION
For The Year Ended 30 September 2024







DIRECTORS: R J Biggs
P I Biggs





SECRETARY: P I Biggs





REGISTERED OFFICE: Unit 1, St Stephens Court
15 - 17 St Stephens Road
Bournemouth
Dorset
BH2 6LA





REGISTERED NUMBER: 04511370 (England and Wales)






R J BIGGS & SONS LTD (REGISTERED NUMBER: 04511370)

BALANCE SHEET
30 September 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 6,629 7,094
6,629 7,094

CURRENT ASSETS
Stocks 2,264 2,200
Debtors 6 151,062 6,687
Cash at bank and in hand 48,369 157,712
201,695 166,599
CREDITORS
Amounts falling due within one year 7 (105,127 ) (96,004 )
NET CURRENT ASSETS 96,568 70,595
TOTAL ASSETS LESS CURRENT
LIABILITIES

103,197

77,689

PROVISIONS FOR LIABILITIES 8 (1,259 ) (1,348 )
NET ASSETS 101,938 76,341

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 101,838 76,241
SHAREHOLDERS' FUNDS 101,938 76,341

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 May 2025 and were signed on its behalf by:





P I Biggs - Director


R J BIGGS & SONS LTD (REGISTERED NUMBER: 04511370)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 30 September 2024

1. STATUTORY INFORMATION

R J Biggs & Sons 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.

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 represents net invoiced sales of services, excluding value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2002, has been fully amortised over its 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 etc - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell, after making due allowance for obsolete and slow moving items.

Financial instruments
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured as amortised cost using the effective interest rate method, less impairment.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

R J BIGGS & SONS LTD (REGISTERED NUMBER: 04511370)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 September 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 30 September 2024 15,000
AMORTISATION
At 1 October 2023
and 30 September 2024 15,000
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023 36,861
Additions 1,548
At 30 September 2024 38,409
DEPRECIATION
At 1 October 2023 29,767
Charge for year 2,013
At 30 September 2024 31,780
NET BOOK VALUE
At 30 September 2024 6,629
At 30 September 2023 7,094

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 7,768 5,611
Other debtors 143,294 1,076
151,062 6,687

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Shareholder loan accounts 126 928
Trade creditors 7,762 4,645
Amounts owed to group undertakings 63,000 63,000
Taxation and social security 31,390 24,632
Other creditors 2,849 2,799
105,127 96,004

R J BIGGS & SONS LTD (REGISTERED NUMBER: 04511370)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 September 2024

8. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 1,259 1,348

Deferred
tax
£   
Balance at 1 October 2023 1,348
Provided during year (89 )
Balance at 30 September 2024 1,259

Deferred taxation represents capital allowances in advance of depreciation.

9. CALLED UP SHARE CAPITAL

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

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2024 and 30 September 2023:

2024 2023
£    £   
P I Biggs
Balance outstanding at start of year - -
Amounts advanced 142,348 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 142,348 -

Loan advances to the Director, Mr P Biggs, are unsecured and repayable on demand. Interest was charged at a rate of 2.25% per annum.

11. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Paul Biggs Ltd by virtue of their 100% shareholding. The registered office of Paul Biggs Ltd is Unit 1, St Stephens Court, 15 - 17 St Stephens Road, Bournemouth BH2 6LA.