ACCOUNTS - Final Accounts preparation

Analysis of the maturity of loans is given below:

Registered number: 12168593

BIG GORILLA SCAFFOLDING LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

BIG GORILLA SCAFFOLDING LIMITED

REGISTERED NUMBER: 12168593

BALANCE SHEET

AS AT 31 DECEMBER 2024

		2024		2023
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	7,754		19,600
Cash at bank and in hand	5	1,525		1,721
		9,279		21,321
Creditors: amounts falling due within one year	6	(10,000)		(10,000)
Net current (liabilities)/assets			(721)		11,321
Total assets less current liabilities			(721)		11,321
Creditors: amounts falling due after more than one year	7		(4,167)		(14,167)

Net liabilities			(4,888)		(2,846)

Capital and reserves
Called up share capital	100	100
Profit and loss account	(4,988)	(2,946)
	(4,888)	(2,846)

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BIG GORILLA SCAFFOLDING LIMITED

REGISTERED NUMBER: 12168593

BALANCE SHEET (CONTINUED)

AS AT 31 DECEMBER 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 25 September 2025.

J Horton

Director

The notes on pages 3 to 5 form part of these financial statements.

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BIG GORILLA SCAFFOLDING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1.	General information

The Company is a private company, limited by shares, incorporated on 21 August 2019 and domiciled in England within the United Kingdom, registration number 12168593.
The Company's registered office is Nationworld House, Noose Lane, Willenhall, England, WV13 3AP.
The financial statements are presented in sterling which is the functional currency of the company and the financial statements are rounded to the nearest £1.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Disclosure exemptions

The company has adopted the following disclosure exemptions:
Under FRS 102 Section 1.12, the company is exempt from the requirements to prepare a statement of cash flows on the grounds that the ultimate parent company of the group, Bushell Investment Group Limited includes the company's cash flows in its own published consolidated financial statements.
The entity is a 'qualifying entity' and has also taken advantage of the exemption from disclosing key management personnel (other than directors emoluments) under FRS 102 Section 1.12.
As the company is a wholly owned subsidiary of a company whose consolidated accounts include the results of the subsidiary and are publicly available, the company has taken advantage of the FRS 102 Section 33.1a exemption from disclosing transactions with group undertakings.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

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BIG GORILLA SCAFFOLDING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 0 (2023 - 0).

Debtors

					2024	2023
					£	£


Amounts owed by group undertakings	7,654	19,500
Other debtors	100	100
	7,754	19,600

5.	Cash and cash equivalents
		2024	2023
		£	£

Cash at bank and in hand	1,525	1,721
	1,525	1,721

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BIG GORILLA SCAFFOLDING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

6.	Creditors: Amounts falling due within one year
		2024	2023
		£	£

Bank loans	10,000	10,000
	10,000	10,000

7.	Creditors: Amounts falling due after more than one year
		2024	2023
		£	£

Bank loans	4,167	14,167
	4,167	14,167

Amounts falling due within one year
Bank loans	10,000	10,000
	10,000	10,000
Amounts falling due 1-2 years
Bank loans	4,167	10,000
	4,167	10,000
Amounts falling due 2-5 years
Bank loans	-	4,167
	-	4,167

	14,167	24,167

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