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REGISTERED NUMBER: SC392390 (Scotland)















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: R Joshi





REGISTERED OFFICE: 37 Ralston Road
Bearsden
Glasgow
G61 3BA





REGISTERED NUMBER: SC392390 (Scotland)





ACCOUNTANTS: Donachie Chartered 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 - 235

Administrative expenses 19,594 21,515
(19,594 ) (21,280 )

Other operating income 3 19,343 20,568
OPERATING LOSS (251 ) (712 )

Interest receivable and similar income - 3
(251 ) (709 )

Interest payable and similar expenses 356 406
LOSS BEFORE TAXATION 5 (607 ) (1,115 )

Tax on loss - -
LOSS FOR THE FINANCIAL YEAR (607 ) (1,115 )

BIG PROPERTY (SCOTLAND) LTD. (REGISTERED NUMBER: SC392390)

BALANCE SHEET
31ST JANUARY 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 6 - 401

CURRENT ASSETS
Debtors 7 30,847 36,606
Cash at bank 452 157
31,299 36,763
CREDITORS
Amounts falling due within one year 8 5,019 8,075
NET CURRENT ASSETS 26,280 28,688
TOTAL ASSETS LESS CURRENT LIABILITIES 26,280 29,089

CREDITORS
Amounts falling due after more than one year 9 10,658 12,860
NET ASSETS 15,622 16,229

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 15,522 16,129
SHAREHOLDERS' FUNDS 15,622 16,229

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2025 in accordance with Section 476 of the Companies Act 2006.

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

The financial statements were approved by the director and authorised for issue on 17th July 2025 and were signed by:





R Joshi - Director


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 100 17,244 17,344

Changes in equity
Total comprehensive loss - (1,115 ) (1,115 )
Balance at 31st January 2024 100 16,129 16,229

Changes in equity
Total comprehensive loss - (607 ) (607 )
Balance at 31st January 2025 100 15,522 15,622

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 private company, limited by shares , registered in Scotland. 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 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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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 1 (2024 - 1 ) .

5. LOSS BEFORE TAXATION

The loss is stated after charging:

2025 2024
£    £   
Depreciation - owned assets 401 198

6. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1st February 2024 3,334
Disposals (3,334 )
At 31st January 2025 -
DEPRECIATION
At 1st February 2024 2,933
Charge for year 401
Eliminated on disposal (3,334 )
At 31st January 2025 -
NET BOOK VALUE
At 31st January 2025 -
At 31st January 2024 401

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 30,847 36,606

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 2,151 2,151
Other creditors - 2,806
Directors' current accounts 2,868 3,118
5,019 8,075

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 10,658 12,860

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 Ordinary £1 100 100