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REGISTERED NUMBER: 13010855 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2024

for

Big Blue Elephant Ltd

Big Blue Elephant Ltd (Registered number: 13010855)






Contents of the Financial Statements
for the Year Ended 30 November 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


Big Blue Elephant Ltd

Company Information
for the Year Ended 30 November 2024







DIRECTOR: N J Rudd





REGISTERED OFFICE: M.01 Tomorrow, Blue
Mediacityuk
Salford
United Kingdom
M50 2AB





REGISTERED NUMBER: 13010855 (England and Wales)





ACCOUNTANTS: Summit Accountants Limited
M.01 Tomorrow
MediaCityUK
Salford
Greater Manchester
M50 2AB

Big Blue Elephant Ltd (Registered number: 13010855)

Statement of Financial Position
30 November 2024

30.11.24 30.11.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 34,352 40,855

CURRENT ASSETS
Debtors 5 1,408,203 617,077
Prepayments and accrued income 1,620 1,800
Cash at bank 361,800 135,146
1,771,623 754,023
CREDITORS
Amounts falling due within one year 6 1,651,904 600,339
NET CURRENT ASSETS 119,719 153,684
TOTAL ASSETS LESS CURRENT
LIABILITIES

154,071

194,539

PROVISIONS FOR LIABILITIES 8,588 10,214
NET ASSETS 145,483 184,325

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 145,383 184,225
145,483 184,325

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 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.

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 20 August 2025 and were signed by:



N J Rudd - Director


Big Blue Elephant Ltd (Registered number: 13010855)

Notes to the Financial Statements
for the Year Ended 30 November 2024

1. STATUTORY INFORMATION

Big Blue Elephant Ltd 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.

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. The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover
Turnover is recognised when, and to the extent that, the company obtains the right to consideration. The point of recognition is after the service has been performed, when the risk and rewards associated with the goods/services have been transferred or in accordance with contractual terms. Turnover excludes value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance and 20% 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Going concern
The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

Big Blue Elephant Ltd (Registered number: 13010855)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2023 72,809
Additions 9,860
Disposals (7,894 )
At 30 November 2024 74,775
DEPRECIATION
At 1 December 2023 31,954
Charge for year 12,525
Eliminated on disposal (4,056 )
At 30 November 2024 40,423
NET BOOK VALUE
At 30 November 2024 34,352
At 30 November 2023 40,855

5. DEBTORS
30.11.24 30.11.23
£    £   
Amounts falling due within one year:
Trade debtors 1,280,126 537,000
Other debtors - 1,000
1,280,126 538,000

Amounts falling due after more than one year:
Other debtors 128,077 79,077

Aggregate amounts 1,408,203 617,077

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Trade creditors 43 1,456
Taxation and social security 301,739 148,784
Other creditors 1,350,122 450,099
1,651,904 600,339

Big Blue Elephant Ltd (Registered number: 13010855)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

As of 30 November 2024 £2,170 was owed by the company to the director.
No formal repayment terms have been agreed.