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REGISTERED NUMBER: 03915700 (England and Wales)















B.I.G. (BRACKETS AND BOLTS) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2025






B.I.G. (BRACKETS AND BOLTS) LIMITED (REGISTERED NUMBER: 03915700)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025










Page

Balance Sheet 1 to 2

Notes to the Financial Statements 3 to 5


B.I.G. (BRACKETS AND BOLTS) LIMITED (REGISTERED NUMBER: 03915700)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £   
FIXED ASSETS
Property, plant and equipment 4 974 1,896

CURRENT ASSETS
Debtors 5 236,449 155,950
Cash at bank 95,417 197,227
331,866 353,177
CREDITORS
Amounts falling due within one year 6 (38,391 ) (38,420 )
NET CURRENT ASSETS 293,475 314,757
TOTAL ASSETS LESS CURRENT LIABILITIES 294,449 316,653

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 294,349 316,553
SHAREHOLDERS' FUNDS 294,449 316,653

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

B.I.G. (BRACKETS AND BOLTS) LIMITED (REGISTERED NUMBER: 03915700)

BALANCE SHEET - continued
31 MARCH 2025


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 director and authorised for issue on 26 June 2025 and were signed by:





Mr K. P. Burgess - Director


B.I.G. (BRACKETS AND BOLTS) LIMITED (REGISTERED NUMBER: 03915700)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025


1. STATUTORY INFORMATION

B.I.G. (Brackets and Bolts) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 03915700

Registered office: Town Wall House
Balkerne Hill
Colchester
Essex
CO3 3AD

For the purposes of presentation, the financial statements are rounded to the nearest 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.

Turnover
Turnover is the total amount receivable by the company for goods supplied and services provided, excluding VAT and trade discounts.

Property, plant and equipment
Depreciation is provided ta the following annual rates in order to write off the cost less residual value of each asset over its estimated useful life.
Improvements to property- 20% on cost
Plant and machinery- 25% on cost
Fixtures, fittings and website- 15% on cost
Motor vehicle- 33% on cost and 25% on cost

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.


B.I.G. (BRACKETS AND BOLTS) LIMITED (REGISTERED NUMBER: 03915700)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


2. ACCOUNTING POLICIES - continued
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.

Operating lease agreements
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

Financial instruments
Basic financial instruments are measured at amortised cost.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Fixtures,
Improvements fittings
to Plant and and Motor
property machinery website vehicles Totals
£    £    £    £    £   
COST
At 1 April 2024
and 31 March 2025 44,659 4,593 16,215 26,611 92,078
DEPRECIATION
At 1 April 2024 44,658 4,440 14,473 26,611 90,182
Charge for year 1 153 768 - 922
At 31 March 2025 44,659 4,593 15,241 26,611 91,104
NET BOOK VALUE
At 31 March 2025 - - 974 - 974
At 31 March 2024 1 153 1,742 - 1,896


B.I.G. (BRACKETS AND BOLTS) LIMITED (REGISTERED NUMBER: 03915700)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Amounts due from related undertakings 221,286 141,286
Other debtors 531 -
Deferred tax asset
Accelerated capital allowances 3,180 3,168
Prepayments and accrued income 11,452 11,496
236,449 155,950

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 1,145 1,239
Corporation tax 27,654 26,418
Other tax and social security 6,936 7,551
Directors' current accounts 312 875
Accruals and deferred income 2,344 2,337
38,391 38,420

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2025 2024
£    £   
Within one year 47,338 47,338
Between one and five years 11,725 59,063
59,063 106,401

8. RELATED PARTY TRANSACTIONS

Speedy Fixings Limited

During the year, the Company advanced £185,600 (2024: £Nil) to Speedy Fixings Limited and received repayments of £105,600 (2024: £Nil). Invoices were issued to Speedy Fixings Limited totalling £240,000 (2024: £240,000) and payments were received relating to invoices totalling £240,000 (2024: £240,000).

At the year end, a balance was due from Speedy Fixings Limited of £221,286 (2024: £141,286). This amount is unsecured, interest-free and repayable on demand.