Company registration number: NI607185
Unaudited financial statements
for the year ended 30 April 2025
for
Big Tree Joinery Ltd
Pages for filing with the Registrar
Company registration number: NI607185
Big Tree Joinery Ltd
Balance sheet
as at 30 April 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 32,953 36,375
32,953 36,375
Current assets
Stocks 1,500 1,500
Debtors (152) (749)
Cash at bank and in hand 25,145 16,108
26,493 16,859
Creditors: amounts falling due within one
year 		(27,881) (18,906)
Net current liabilities (1,388) (2,047)
Total assets less current liabilities 31,565 34,328
Creditors: Amounts falling due after more
than one year 		(34,725) (43,470)
NET LIABILITIES (3,160) (9,142)
Capital and reserves
Called up share capital 100 100
Profit and loss account (3,260) (9,242)
TOTAL EQUITY (3,160) (9,142)
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 April 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: NI607185
Big Tree Joinery Ltd
Balance sheet - continued
as at 30 April 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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr S Beattie, Director
3 September 2025
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Big Tree Joinery Ltd
Notes to the financial statements
for the year ended 30 April 2025
1 Company information
Big Tree Joinery Ltd is a private company registered in Northern Ireland. Its registered number is NI607185. The company is limited by shares. Its registered office is 21 Upper Mealough Road, Carryduff, Belfast, County Antrim, BT8 8LR.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings:
Freehold property - 0% reducing balance
Plant and machinery etc.:
Plant and machinery - 15% reducing balance
Fixtures & fittings - 15% reducing balance
Motor vehicles - 20% reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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Big Tree Joinery Ltd
Notes to the financial statements - continued
for the year ended 30 April 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
3 Average number of employees
During the year the average number of employees was 2 (2024 - 1).
4 Tangible fixed assets
Land and
buildings 		Plant and
machinery
etc. 		Totals
£ £ £
Cost
At 1 May 2024 8,150 68,137 76,287
Additions - 2,522 2,522
At 30 April 2025 8,150 70,659 78,809
Depreciation
At 1 May 2024 - 39,912 39,912
Charge for year - 5,944 5,944
At 30 April 2025 - 45,856 45,856
Net book value
At 30 April 2025 8,150 24,803 32,953
At 30 April 2024 8,150 28,225 36,375
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Big Tree Joinery Ltd
Notes to the financial statements - continued
for the year ended 30 April 2025
5 Advances, credit and guarantees granted to the director
The following advances and credits to a director subsisted during the years ended 30 April 2025 and 30 April 2024.
2025 2024
£ £
Stephen Beattie
Balance outstanding at start of year 1,009 1,009
Amounts advanced 9,840 -
Amounts repaid (11,140) -
Balance outstanding at end of year (291) 1,009
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