Bighan Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 11798737

		30 April 2025		31 January 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		5,508		7,331

			5,508		7,331
CURRENT ASSETS
Stocks	5	4,600		500
Debtors	6	5,300		8,237
Cash at bank and in hand		2,064		2,819

		11,964		11,556
Creditors: Amounts Falling Due Within One Year	7	(131,829 )		(110,839 )

NET CURRENT ASSETS (LIABILITIES)			(119,865 )		(99,283 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(114,357 )		(91,952 )

NET LIABILITIES			(114,357 )		(91,952 )

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			(114,457 )		(92,052 )

SHAREHOLDERS' FUNDS			(114,357)		(91,952)

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Bighan Limited

Balance Sheet (continued)

As At 30 April 2025

For the period ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Tianci Xue

Director

22/10/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Bighan Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11798737 . The registered office is 2nd Floor, 148a Mansfield Road, Nottingham, NG1 3HW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	14.29% on straight line basis
Fixtures & Fittings	20% on reducing balance basis

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Pensions

The company operates a defined pension contribution scheme-NEST. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 3 (2024: 4)

4. Tangible Assets

	Land & Property
	Leasehold	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 February 2024	4,148	18,762	22,910

As at 30 April 2025	4,148	18,762	22,910

Depreciation
As at 1 February 2024	2,965	12,614	15,579
Provided during the period	593	1,230	1,823

As at 30 April 2025	3,558	13,844	17,402

Net Book Value
As at 30 April 2025	590	4,918	5,508

As at 1 February 2024	1,183	6,148	7,331

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Bighan Limited

Notes to the Financial Statements (continued)

For the Period 1 February 2024 to 30 April 2025

5. Stocks

	30 April 2025	31 January 2024
	£	£
Stock	4,600	500

6. Debtors

	30 April 2025	31 January 2024
	£	£
Due within one year
Prepayments and accrued income	-	2,937
Other debtors	5,300	5,300

	5,300	8,237

7. Creditors: Amounts Falling Due Within One Year

	30 April 2025	31 January 2024
	£	£
Trade creditors	(1 )	1,626
Other loans	19,500	19,500
Other taxes and social security	-	430
VAT	12,060	-
NEST	-	27
Accruals and deferred income	11,474	1,668
Director's loan account	88,796	87,588

	131,829	110,839

8. Share Capital

	30 April 2025	31 January 2024
	£	£
Allotted, Called up and fully paid	100	100

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