REGISTERED NUMBER: 07928653 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

Big Stack Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T N Cane

J J Rose

REGISTERED OFFICE:

32 Patterson Court

Woodbury Green

High Wycombe

Buckinghamshire

HP10 0FD

REGISTERED NUMBER:

07928653 (England and Wales)

ACCOUNTANTS:

M Chilton Accountancy Services Limited

16 Reed Mace Drive

Bromsgrove

Worcestershire

B61 0UJ

FIXED ASSETS

Intangible assets

4

-

5,414

Tangible assets

5

170,349

174,007

Investments

6

41,709

41,709

212,058

221,130

CURRENT ASSETS

Debtors

7

85,303

145,903

Cash at bank and in hand

2,492

3,806

87,795

149,709

CREDITORS

Amounts falling due within one year

8

130,222

203,026

NET CURRENT LIABILITIES

(42,427

)

(53,317

)

TOTAL ASSETS LESS CURRENT LIABILITIES

169,631

167,813

CREDITORS

Amounts falling due after more than one year

9

(91,711

)

(100,783

)

PROVISIONS FOR LIABILITIES

(39,462

)

-

ACCRUALS AND DEFERRED INCOME

(1,202

)

(2,140

)

NET ASSETS

37,256

64,890

CAPITAL AND RESERVES

Called up share capital

120

120

Retained earnings

37,136

64,770

37,256

64,890

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps 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 Sections 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 October 2025 and were signed on its behalf by:

J J Rose - Director

T N Cane - Director

1.	STATUTORY INFORMATION

Big Stack Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

An impairment loss has been recognised in the Income Statement, following an assessment at the Balance Sheet date indicating the recoverable amount was less than its carrying value.

Patents and licences are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

15% on cost and 10% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 February 2024

and 31 January 2025

33,033

AMORTISATION

At 1 February 2024

27,619

Impairments

5,414

At 31 January 2025

33,033

NET BOOK VALUE

At 31 January 2025

-

At 31 January 2024

5,414

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2024

482,271

Additions

24,132

At 31 January 2025

506,403

DEPRECIATION

At 1 February 2024

308,264

Charge for year

27,790

At 31 January 2025

336,054

NET BOOK VALUE

At 31 January 2025

170,349

At 31 January 2024

174,007

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 February 2024

and 31 January 2025

41,709

NET BOOK VALUE

At 31 January 2025

41,709

At 31 January 2024

41,709

7.

DEBTORS

31.1.25

31.1.24

£

£

Amounts falling due within one year:

Trade debtors

20,964

26,375

Amounts owed by associates

56,148

-

Other debtors

2,077

3,153

79,189

29,528

Amounts falling due after more than one year:

Amounts owed by associates

6,114

116,375

Aggregate amounts

85,303

145,903

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Bank loans and overdrafts

5,000

5,000

Hire purchase contracts

4,388

26,328

Trade creditors

12,632

26,442

Taxation and social security

74,387

104,668

Other creditors

33,815

40,588

130,222

203,026

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.25

31.1.24

£

£

Bank loans

21,074

26,087

Hire purchase contracts

-

4,388

Amounts owed to associates

68,930

41,078

Other creditors

1,707

29,230

91,711

100,783