Caseware UK (AP4) 2024.0.164 2024.0.164 2024-10-312024-10-31true2023-11-01falseNo description of principal activity2The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2truefalse 09807483 2023-11-01 2024-10-31 09807483 2022-11-01 2023-10-31 09807483 2024-10-31 09807483 2023-10-31 09807483 c:Director1 2023-11-01 2024-10-31 09807483 d:FurnitureFittings 2023-11-01 2024-10-31 09807483 d:FurnitureFittings 2024-10-31 09807483 d:FurnitureFittings 2023-10-31 09807483 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 09807483 d:OfficeEquipment 2023-11-01 2024-10-31 09807483 d:OfficeEquipment 2024-10-31 09807483 d:OfficeEquipment 2023-10-31 09807483 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 09807483 d:ComputerEquipment 2023-11-01 2024-10-31 09807483 d:ComputerEquipment 2024-10-31 09807483 d:ComputerEquipment 2023-10-31 09807483 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 09807483 d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 09807483 d:CurrentFinancialInstruments 2024-10-31 09807483 d:CurrentFinancialInstruments 2023-10-31 09807483 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 09807483 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 09807483 d:ShareCapital 2024-10-31 09807483 d:ShareCapital 2023-10-31 09807483 d:RetainedEarningsAccumulatedLosses 2024-10-31 09807483 d:RetainedEarningsAccumulatedLosses 2023-10-31 09807483 c:FRS102 2023-11-01 2024-10-31 09807483 c:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 09807483 c:FullAccounts 2023-11-01 2024-10-31 09807483 c:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 09807483 e:PoundSterling 2023-11-01 2024-10-31 iso4217:GBP xbrli:pure

Registered number: 09807483









BIGGY DEVELOPMENTS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2024

 
BIGGY DEVELOPMENTS LIMITED
REGISTERED NUMBER: 09807483

STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
3,149
4,271

  
3,149
4,271

Current assets
  

Debtors: amounts falling due within one year
 5 
961
2,159

Cash at bank and in hand
 6 
59,748
46,998

  
60,709
49,157

Creditors: amounts falling due within one year
 7 
(55,565)
(33,670)

Net current assets
  
 
 
5,144
 
 
15,487

Total assets less current liabilities
  
8,293
19,758

  

Net assets
  
8,293
19,758


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
8,291
19,756

  
8,293
19,758


Page 1

 
BIGGY DEVELOPMENTS LIMITED
REGISTERED NUMBER: 09807483
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 OCTOBER 2024

The Director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 3 July 2025.




................................................
M Tibbs
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
BIGGY DEVELOPMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1.


General information

Biggy Developments Limited is a private Company limited by shares and incorporated in England. Its registered office is 101 New Cavendish Street, 1st Floor South London, United Kingdom W1W 6XH.
The financial statements are presented in Sterling, which is the functional currency of the company.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures and fittings
-
25%
reducing balance
Office equipment
-
25%
reducing balance
Computer equipment
-
33%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 3

 
BIGGY DEVELOPMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

2024
2023
£
£

Wages and salaries
18,000
15,000

18,000
15,000


The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Tangible fixed assets





Fixtures and fittings
Office equipment
Computer equipment
Total

£
£
£
£



Cost or valuation


At 1 November 2023
844
4,000
4,390
9,234



At 31 October 2024

844
4,000
4,390
9,234



Depreciation


At 1 November 2023
694
542
3,728
4,964


Charge for the year on owned assets
38
865
218
1,121



At 31 October 2024

732
1,407
3,946
6,085



Net book value



At 31 October 2024
112
2,593
444
3,149



At 31 October 2023
150
3,458
663
4,271

Page 4

 
BIGGY DEVELOPMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

5.


Debtors

2024
2023
£
£


Trade debtors
961
2,159

961
2,159



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
59,748
46,998

59,748
46,998



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
12,325
3,024

Other taxation and social security
11,016
13,666

Other creditors
27,849
12,605

Accruals and deferred income
4,375
4,375

55,565
33,670


 
Page 5