Company Registration No. 14789087 (England and Wales)
FIRMANTY & BIGGINS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
A6 Kingfisher House
Kingsway
Team Valley Trading Estate
Gateshead
NE11 0JQ
FIRMANTY & BIGGINS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
FIRMANTY & BIGGINS LIMITED
BALANCE SHEET
AS AT
30 APRIL 2025
30 April 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Stocks
6,500
1,500
Debtors
3
5,000
-
0
Cash at bank and in hand
2,336
35
13,836
1,535
Creditors: amounts falling due within one year
4
(25,597)
(13,310)
Net current liabilities
(11,761)
(11,775)
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
(11,763)
(11,777)
Total equity
(11,761)
(11,775)

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These 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 board of directors and authorised for issue on 2 September 2025 and are signed on its behalf by:
Mr F M Firmanty
Mr M J Biggins
Director
Director
Company registration number 14789087 (England and Wales)
FIRMANTY & BIGGINS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 2 -
1
Accounting policies
Company information

Firmanty & Biggins Limited is a private company limited by shares incorporated in England and Wales. The registered office is 6 Coppice Mount, Crook, DL15 9NY.

1.1
Turnover

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recover ed.

1.2
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.4
Financial instruments
FIRMANTY & BIGGINS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.6
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

1.7
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
FIRMANTY & BIGGINS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 4 -
3
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
5,000
-
0
4
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
24,396
12,350
Accruals and deferred income
1,201
960
25,597
13,310
2025-04-30 2024-05-01 false false false 02 September 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity Mr Filip M Firmanty Mr Michael J Biggins 14789087 2024-05-01 2025-04-30 14789087 2025-04-30 14789087 2024-04-30 14789087 core:CurrentFinancialInstruments core:WithinOneYear 2025-04-30 14789087 core:CurrentFinancialInstruments core:WithinOneYear 2024-04-30 14789087 core:CurrentFinancialInstruments 2025-04-30 14789087 core:CurrentFinancialInstruments 2024-04-30 14789087 core:ShareCapital 2025-04-30 14789087 core:ShareCapital 2024-04-30 14789087 core:RetainedEarningsAccumulatedLosses 2025-04-30 14789087 core:RetainedEarningsAccumulatedLosses 2024-04-30 14789087 bus:Director1 2024-05-01 2025-04-30 14789087 bus:Director2 2024-05-01 2025-04-30 14789087 2023-05-01 2024-04-30 14789087 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 14789087 bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 14789087 bus:FRS102 2024-05-01 2025-04-30 14789087 bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 14789087 bus:FullAccounts 2024-05-01 2025-04-30 xbrli:pure xbrli:shares iso4217:GBP