| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JANUARY 2025 |
| FOR |
| BIG PROPERTY (SCOTLAND) LTD. |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JANUARY 2025 |
| FOR |
| BIG PROPERTY (SCOTLAND) LTD. |
| BIG PROPERTY (SCOTLAND) LTD. (REGISTERED NUMBER: SC392390) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31ST JANUARY 2025 |
| Page |
| Company Information | 1 |
| Income Statement | 2 |
| Balance Sheet | 3 |
| Statement of Changes in Equity | 4 |
| Notes to the Financial Statements | 5 |
| BIG PROPERTY (SCOTLAND) LTD. |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 31ST JANUARY 2025 |
| DIRECTOR: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| 2nd Floor |
| Templeton House |
| 62 Templeton Street |
| Glasgow |
| G40 1DA |
| BIG PROPERTY (SCOTLAND) LTD. (REGISTERED NUMBER: SC392390) |
| INCOME STATEMENT |
| FOR THE YEAR ENDED 31ST JANUARY 2025 |
| 2025 | 2024 |
| Notes | £ | £ |
| TURNOVER |
| Administrative expenses |
| (19,594 | ) | (21,280 | ) |
| Other operating income | 3 |
| OPERATING LOSS | ( |
) | ( |
) |
| Interest receivable and similar income |
| (251 | ) | (709 | ) |
| Interest payable and similar expenses |
| LOSS BEFORE TAXATION | 5 | ( |
) | ( |
) |
| Tax on loss |
| LOSS FOR THE FINANCIAL YEAR | ( |
) | ( |
) |
| BIG PROPERTY (SCOTLAND) LTD. (REGISTERED NUMBER: SC392390) |
| BALANCE SHEET |
| 31ST JANUARY 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 6 |
| CURRENT ASSETS |
| Debtors | 7 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 8 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year | 9 |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 10 |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| The director acknowledges his 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 were approved by the director and authorised for issue on |
| BIG PROPERTY (SCOTLAND) LTD. (REGISTERED NUMBER: SC392390) |
| STATEMENT OF CHANGES IN EQUITY |
| FOR THE YEAR ENDED 31ST JANUARY 2025 |
| Called up |
| share | Retained | Total |
| capital | earnings | equity |
| £ | £ | £ |
| Balance at 1st February 2023 |
| Changes in equity |
| Total comprehensive loss | - | ( |
) | ( |
) |
| Balance at 31st January 2024 |
| Changes in equity |
| Total comprehensive loss | - | ( |
) | ( |
) |
| Balance at 31st January 2025 |
| BIG PROPERTY (SCOTLAND) LTD. (REGISTERED NUMBER: SC392390) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31ST JANUARY 2025 |
| 1. | STATUTORY INFORMATION |
| Big Property (Scotland) Ltd. is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Tangible fixed assets |
| Computer Equipment - 33% Straight Line |
| 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. |
| 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. |
| Pension costs and other post-retirement benefits |
| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. |
| Financial instruments |
| Financial instruments are classified and accounted for as financial assets, financial liabilities or equity instruments, according to the substance of the contractual arrangement. |
| Financial instruments which are assets are stated at cost less any provision for impairment. Financial liabilities are stated at principal capital amounts outstanding at the period end. Issue costs relating to financial liabilities are deducted from the outstanding balance and are amortised over the period to the due date for repayment of the financial liability. |
| An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. A financial liability is any contractual arrangement for an entity to deliver cash to the holder of the associated financial instrument. |
| BIG PROPERTY (SCOTLAND) LTD. (REGISTERED NUMBER: SC392390) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31ST JANUARY 2025 |
| 3. | OTHER OPERATING INCOME |
| 2025 | 2024 |
| £ | £ |
| Sundry receipts | 19,343 | 20,568 |
| 4. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 5. | LOSS BEFORE TAXATION |
| The loss is stated after charging: |
| 2025 | 2024 |
| £ | £ |
| Depreciation - owned assets |
| 6. | TANGIBLE FIXED ASSETS |
| Computer |
| equipment |
| £ |
| COST |
| At 1st February 2024 |
| Disposals | ( |
) |
| At 31st January 2025 |
| DEPRECIATION |
| At 1st February 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) |
| At 31st January 2025 |
| NET BOOK VALUE |
| At 31st January 2025 |
| At 31st January 2024 |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Other debtors |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans and overdrafts |
| Other creditors |
| Directors' current accounts | 2,868 | 3,118 |
| BIG PROPERTY (SCOTLAND) LTD. (REGISTERED NUMBER: SC392390) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31ST JANUARY 2025 |
| 9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans - 1-2 years |
| 10. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2025 | 2024 |
| value: | £ | £ |
| Ordinary | £1 | 100 | 100 |