Registered number
13862491
BIG AL MOTORS LTD
Filleted Accounts
31 January 2025

BIG AL MOTORS LTD
Registered number: | 13862491
Balance Sheet
as at 31 January 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 37,310 |  |  | 51,465
Current assets
Cash at bank and in hand |  |  | 2,338 |  |  | 2,206
Creditors: amounts falling due within one year | 4 |  | (60,434) |  |  | (75,155)
Net current liabilities |  |  |  | (58,096) |  |  | (72,949)
Net liabilities |  |  |  | (20,786) |  |  | (21,484)
Capital and reserves
Called up share capital |  |  |  | 1 |  |  | 1
Profit and loss account |  |  |  | (20,787) |  |  | (21,485)
Shareholder's funds |  |  |  | (20,786) |  |  | (21,484)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr Ali Agirbas
Director
Approved by the board on 1 October 2025

BIG AL MOTORS LTD
Notes to the Accounts
for the year ended 31 January 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| The financial statements are presented in sterling (£) which is also the funtional currency for the company and rounded to the nearest £.
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services with regards to MOT test.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Leasehold land and buildings | over the lease term
| Plant and machinery | over 5 years
| Fixtures, fittings, tools and equipment | over 5 years
| Stocks
| Stocks are measured 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 amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 1 |  | 1
3 | Tangible fixed assets
|  |  |  | Land and buildings |  | Plant and machinery etc |  | Total
£ | £ | £
| Cost
| At 1 February 2024 | 10,000 |  | 68,275 |  | 78,275
| At 31 January 2025 | 10,000 |  | 68,275 |  | 78,275
| Depreciation
| At 1 February 2024 | 500 |  | 26,310 |  | 26,810
| Charge for the year | 500 |  | 13,655 |  | 14,155
| At 31 January 2025 | 1,000 |  | 39,965 |  | 40,965
| Net book value
| At 31 January 2025 | 9,000 |  | 28,310 |  | 37,310
| At 31 January 2024 | 9,500 |  | 41,965 |  | 51,465
4 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Bank loans and overdrafts | 61 |  | -
| Trade creditors | (1) |  | 3,572
| Other creditors | 60,374 |  | 71,583
|  |  |  |  |  | 60,434 |  | 75,155
5 | Other information
| BIG AL MOTORS LTD is a private company limited by shares and incorporated in England. Its registered office is:
| 301 Montagu Road
| London
| N9 0EU

BIG AL MOTORS LTD 13862491 false 2024-02-01 2025-01-31 2025-01-31 VT Final Accounts April 2025 Mr Ali Agirbas No description of principal activity 13862491 2023-02-01 2024-01-31 13862491 core:WithinOneYear 2024-01-31 13862491 core:ShareCapital 2024-01-31 13862491 core:RetainedEarningsAccumulatedLosses 2024-01-31 13862491 2024-02-01 2025-01-31 13862491 bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 13862491 bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 13862491 bus:Director40 2024-02-01 2025-01-31 13862491 1 2024-02-01 2025-01-31 13862491 2 2024-02-01 2025-01-31 13862491 core:LandBuildings 2024-02-01 2025-01-31 13862491 core:PlantMachinery 2024-02-01 2025-01-31 13862491 countries:England 2024-02-01 2025-01-31 13862491 bus:FRS102 2024-02-01 2025-01-31 13862491 bus:FilletedAccounts 2024-02-01 2025-01-31 13862491 2025-01-31 13862491 core:WithinOneYear 2025-01-31 13862491 core:ShareCapital 2025-01-31 13862491 core:RetainedEarningsAccumulatedLosses 2025-01-31 13862491 core:LandBuildings 2025-01-31 13862491 core:PlantMachinery 2025-01-31 13862491 2024-01-31 13862491 core:LandBuildings 2024-01-31 13862491 core:PlantMachinery 2024-01-31 iso4217:GBP xbrli:pure