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COMPANY REGISTRATION NUMBER: 09850110
Big Bert Limited
Filleted Unaudited Accounts
31 August 2024
Big Bert Limited
Statement of Financial Position
31 August 2024
2024
2023
Note
£
£
Current assets
Debtors
6
5,149
5,524
Cash at bank and in hand
2,776
33,130
-------
--------
7,925
38,654
Creditors: amounts falling due within one year
7
( 7,945)
( 36,367)
-------
--------
Net current (liabilities)/assets
( 20)
2,287
----
-------
Total assets less current liabilities
( 20)
2,287
----
-------
Net (liabilities)/assets
( 20)
2,287
----
-------
Capital and reserves
Called up share capital
8
1
1
Profit and loss account
( 21)
2,286
----
-------
Shareholders (deficit)/funds
( 20)
2,287
----
-------
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 Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 ;
- 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 were approved by the board of directors and authorised for issue on 14 May 2025 , and are signed on behalf of the board by:
Y M Sellins
Director
Company registration number: 09850110
Big Bert Limited
Notes to the Accounts
Year ended 31 August 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 22 Bloomsbury Street, London, WC1B 3QJ, England.
2. Statement of compliance
These accounts have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The accounts have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The accounts are prepared in sterling, which is the functional currency of the entity.
Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Revenue recognition
In respect of long-term contracts for on-going services, turnover represents the value of work done in the period, including estimates of amounts not invoiced. Value of work done in respect of long-term contracts for on-going services is determined by reference to the stage of completion. The "percentage completion method" is used to determine the appropriate amount to recognise in a given period. the stage of completion is measured by the proportion of contract costs incurred for work performed to date compared to the estimated total contract costs. Costs incurred in the period in connection with future activity on a contract are excluded from contract costs in determining the stage of completion. These costs are presented as stocks, prepayments or other assets depending on their nature, and provided it is probable they will be recovered.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or 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 that are expected to apply to the reversal of the timing difference.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
4. Employees
The average monthly number of persons, including directors, employed by the company during the year was 0 (2023:0). None of the Directors received any form of remuneration.
5. Tax on loss
Major components of tax income
2024
2023
£
£
Current tax:
UK current tax income
( 4,916)
----
-------
Tax on loss
( 4,916)
----
-------
Reconciliation of tax income
The tax assessed on the loss on ordinary activities for the year is the same as (2023: lower than) the standard rate of corporation tax in the UK of 19 % (2023: 19 %).
2024
2023
£
£
Loss on ordinary activities before taxation
( 2,307)
( 5,068)
-------
-------
High-end television tax relief
(4,916)
-------
-------
6. Debtors
2024
2023
£
£
Prepayments and accrued income
228
Corporation tax recoverable
4,915
4,916
Other debtors
6
608
-------
-------
5,149
5,524
-------
-------
7. Creditors: amounts falling due within one year
2024
2023
£
£
Amounts owed to group undertakings
3,536
22,994
Accruals and deferred income
4,409
Other creditors
13,373
-------
--------
7,945
36,367
-------
--------
8. Called up share capital
Issued, called up and fully paid
2024
2023
No.
£
No.
£
Ordinary shares of £ 1 each
1
1
1
1
----
----
----
----
9. Contingent liabilities
Charges have been made against the television series in favour of the following parties to secure their interests in the copyright of and title to the television series: Arbuthnot Latham & Co. Limited
10. Related party transactions
During the year no related-party transactions took place. All transactions related to the production of the television series and arose on an arm's-length basis through the normal course of business. No transactions with related parties were undertaken such as are required to be disclosed under FRS 102.
11. Controlling party
The parent undertaking and controlling party is King Bert Productions Limited, a company incorporated in England and Wales.