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REGISTERED NUMBER: 03158083 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

CHRIS BIGGS & ASSOCIATES (LONDON)
LIMITED

CHRIS BIGGS & ASSOCIATES (LONDON)
LIMITED (REGISTERED NUMBER: 03158083)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CHRIS BIGGS & ASSOCIATES (LONDON)
LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2025







DIRECTORS: Christopher Biggs
Laura Forrest





SECRETARY: Laura Forrest





REGISTERED OFFICE: Woden Lodge Manor Road
Goring
Reading
Berkshire
RG8 9EB





REGISTERED NUMBER: 03158083 (England and Wales)





ACCOUNTANTS: Keys Accountancy Limited
2 Reed Place
Ware
Hertfordshire
SG12 9LW

CHRIS BIGGS & ASSOCIATES (LONDON)
LIMITED (REGISTERED NUMBER: 03158083)

BALANCE SHEET
30 APRIL 2025

30.4.25 30.4.24
Notes £    £   
CURRENT ASSETS
Debtors 5 58 21
Cash at bank 368,001 394,752
368,059 394,773
CREDITORS
Amounts falling due within one year 6 2,146 4,934
NET CURRENT ASSETS 365,913 389,839
TOTAL ASSETS LESS CURRENT
LIABILITIES

365,913

389,839

CAPITAL AND RESERVES
Called up share capital 7 2 2
Retained earnings 8 365,911 389,837
SHAREHOLDERS' FUNDS 365,913 389,839

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

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

The financial statements were approved by the Board of Directors and authorised for issue on 25 June 2025 and were signed on its behalf by:





Laura Forrest - Director


CHRIS BIGGS & ASSOCIATES (LONDON)
LIMITED (REGISTERED NUMBER: 03158083)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

1. STATUTORY INFORMATION

Chris Biggs & Associates (London) Limited 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 presentation currency of the financial statements is the Pound Sterling (£).


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.

Set out below is a summary of the principal accounting policies, all of which have been applied consistently (except as otherwise stated).

Significant judgements and estimates
In applying the company's accounting policies, the directors are required to make judgements, estimates and assumptions in determining the carrying amounts of assets and liabilities. The directors' judgements, estimates and assumptions are based on the best and most reliable evidence available at the time when the decisions are made, and are based on historical experience and other factors that are considered to be applicable. Due to the inherent subjectivity involved in making such judgements, estimates and assumptions, the actual results and outcomes may differ.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods, if the revision affects both current and future periods.

Critical judgements in applying the Company's accounting policies
The critical judgement that the director has made in the process of applying the Company's accounting policies that have the most significant effect on the amounts recognised in the statutory financial statements are discussed below:

(i) Assessing indicators and impairment
In assessing whether there have been any indicators or impairment of assets, the directors have considered both external and internal sources of information such as market conditions, counterparty credit ratings and experience of recoverability. There have been no indicators or impairments identified during the current financial year.

Key sources of estimation uncertainty
The key assumptions concerning the future, and other key sources of estimation uncertainty that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year are discussed below.

(i) Recoverability of receivables
The Company establishes a provision for receivables that are estimated not to be recoverable. When assessing recoverability the directors consider factors such as the aging of the receivables, past experience and recoverability, and the credit profile of individual or groups of customers.

Turnover
Turnover represents amounts receivable for photographic services provided in the normal course of business. Revenue is recognised on completion of an assignment.

CHRIS BIGGS & ASSOCIATES (LONDON)
LIMITED (REGISTERED NUMBER: 03158083)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2025

2. ACCOUNTING POLICIES - continued

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 33% on cost
Computer equipment - 33% on cost

Provisions
Provisions are recognised when there is a present obligation (legal or constructive) as a result of a past event, it is probably that the obligation will be required to be settled, and a reliable estimate can be made of the amount of the obligation. The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting taking into account the risks and uncertainties surrounding the obligation. Provisions are discounted when the time value of money is material.

Financial instruments - classified as basic instruments
(i) Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held with banks, and other short-term highly liquid investments with original maturities of three months or less.

(ii) Trade and other receivables
Trade and other receivables are initially recognised at transaction price, including any transaction costs, net of any impairment.

At the end of each reporting period, the company assesses whether there is objective evidence that a receivable amount may be impaired. A provision for impairment is established when there is objective evidence that the Company will not be able to collect all amounts due according to the original terms of the receivables. The amount of the provision is recognised immediately in profit or loss.

(iii) Financial liabilities
Basic financial liabilities, including trade and other payables, loans and other borrowings are initially recognised at transaction price. Amounts that are payable within one year are measured at the undiscounted amount of the cash expected to be paid.

Going concern
These financial statements have been prepared on a going concern basis.

The directors have reviewed and considered relevant information, including future cash flows in making their assessment. In particular the directors have tested their cash flow analysis to take into account the impact on their business of possible scenarios that may occur alongside any measures that they can take to mitigate such an impact.

Based on these assessments, given the measures that could be undertaken to mitigate the current adverse conditions, and the current resources available, the directors have concluded that they can continue to adopt the going concern basis in preparing the annual report and accounts.

3. EMPLOYEES AND DIRECTORS

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

CHRIS BIGGS & ASSOCIATES (LONDON)
LIMITED (REGISTERED NUMBER: 03158083)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2025

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 May 2024
and 30 April 2025 40,145 5,133 45,278
DEPRECIATION
At 1 May 2024
and 30 April 2025 40,145 5,133 45,278
NET BOOK VALUE
At 30 April 2025 - - -
At 30 April 2024 - - -

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.25 30.4.24
£    £   
VAT 58 21

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.25 30.4.24
£    £   
Trade creditors 21 22
Tax 1,425 3,212
Accrued expenses 700 1,700
2,146 4,934

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.25 30.4.24
value: £    £   
2 Ordinary £1 2 2

8. RESERVES
Retained
earnings
£   

At 1 May 2024 389,837
Profit for the year 6,074
Dividends (30,000 )
At 30 April 2025 365,911

CHRIS BIGGS & ASSOCIATES (LONDON)
LIMITED (REGISTERED NUMBER: 03158083)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2025

9. TRANSACTIONS WITH DIRECTORS

Dividends paid to the executive directors amounted to £30,000 (2024 - £30,000).

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are the executive directors.