| Registered Number:SC425644 |
For the year ended 31 July 2025
Scotland
Unaudited Financial Statements
For the year ended 31 July 2025
Bigdawg Transport Ltd
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
Bigdawg Transport Ltd
Statement of Financial Position
2024
2025
| Property, plant and equipment |
71,156
79,061
2
71,156
79,061
| Trade and other receivables |
25,532
26,322
3
19,725
| Cash and cash equivalents |
9,294
35,616
45,257
| Trade and other payables: amounts falling due within one |
| year |
(97,023)
(86,584)
4
(51,766)
(50,968)
Net current liabilities
| Total assets less current liabilities |
20,188
27,295
| Trade and other payables: amounts falling due after more |
| than one year |
(9,895)
-
5
20,188
Net assets
17,400
100
100
20,088
17,300
20,188
17,400
Shareholders' funds
| For the year ended 31 July 2025 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies. |
| The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006 |
| The directors acknowledge their responsibilities for:a) ensuring that the company keeps proper 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 Section |
| 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. |
| In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
| The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. |
| Mr Kevin James Taggart Director |
| These financial statements were approved and authorised for issue by the Board on 16 September 2025 and were signed by: |
| The notes form part of these financial statements |
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For the year ended 31 July 2025
Bigdawg Transport Ltd
Notes to the Financial Statements
Statutory Information
| Bigdawg Transport Ltd is a private limited company, limited by shares, domiciled in Scotland, registration number |
| SC425644. |
4 Roman Camp Cottages
Broxburn
West Lothian
EH52 5PH
| The presentation currency is £ sterling. |
Basis of preparing the financial statements
| These financial statements have been prepared in accordance with the provisions of Section 1A of Financial |
| Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the |
| Companies Act 2006. The financial statements have been prepared under the historical costs convention as |
| modified by the revaluation of certain assets. |
Revenue recognition
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes. |
Property, plant and equipment
| Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: |
Land and Buildings
Plant and Machinery
Fixtures, fittings and tools
Inventories
| Inventories are value at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying stock sold is recognised as an expense in the period in which the related revenue is recognised. |
Pension costs and other post-retirement benefits
| The company operates a defined contribution pension scheme for the benefit of its directors/and employees. Contributions payable are charged to the profit and loss account in the period in which they are payable. |
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For the year ended 31 July 2025
Bigdawg Transport Ltd
Notes to the Financial Statements Continued
| 2. Property, plant and equipment |
126,102
123,432
2,670
2,670
123,432
126,102
| Provision for depreciation and impairment |
47,041
44,371
2,670
Charge for year
7,905
7,905
-
54,946
52,276
2,670
-
71,156
71,156
-
79,061
79,061
| 3. Trade and other receivables |
2024
2025
24,746
23,956
| Amounts owed by group undertakings and participating interests |
1
1
1,575
1,575
25,532
26,322
| Short-term debtors are measured at fair value at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and measured subsequently at amortised cost using the effective interest method, less any impairment. |
| 4. Trade and other payables: amounts falling due within one year |
2024
2025
9,641
10,014
13,608
21,893
| Taxation and social security |
16,675
13,656
46,660
51,460
86,584
97,023
| 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. |
3 of 4
For the year ended 31 July 2025
Bigdawg Transport Ltd
Notes to the Financial Statements Continued
| 5. Trade and other payables: amounts falling due after more than one year |
2024
2025
-
9,895
| 6. Average number of persons employed |
During the year the average number of employees was 3 (2024 : 3)
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