REGISTERED NUMBER: 07163726 (England and Wales)

The Biggest Twitch Limited

Unaudited Financial Statements for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A Davies

Ms R Miller

REGISTERED OFFICE:

Flat 12 Ormeside Court

19 Church Walks

Llandudno

Conwy

LL30 2HG

REGISTERED NUMBER:

07163726 (England and Wales)

ACCOUNTANTS:

Pritchett & Co

Chartered Accountants and Chartered Tax Advisers

16 Wynnstay Road

Colwyn Bay

Conwy

LL29 8NB

FIXED ASSETS

Intangible assets

4

4,368

-

Tangible assets

5

3,330

4,443

7,698

4,443

CURRENT ASSETS

Debtors

6

76,726

11,220

Cash at bank and in hand

130,317

153,257

207,043

164,477

CREDITORS

Amounts falling due within one year

7

161,126

119,874

NET CURRENT ASSETS

45,917

44,603

TOTAL ASSETS LESS CURRENT LIABILITIES

53,615

49,046

PROVISIONS FOR LIABILITIES

633

814

NET ASSETS

52,982

48,232

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

52,980

48,230

52,982

48,232

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 3 November 2025 and were signed on its behalf by:

Ms R Miller - Director

1.	STATUTORY INFORMATION

The Biggest Twitch Limited 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.

Computer software is being amortised evenly over its estimated useful life of three 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

-

25% on reducing balance

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.

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 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

Additions

6,048

At 31 March 2025

6,048

AMORTISATION

Charge for year

1,680

At 31 March 2025

1,680

NET BOOK VALUE

At 31 March 2025

4,368

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 April 2024

and 31 March 2025

12,764

DEPRECIATION

At 1 April 2024

8,321

Charge for year

1,113

At 31 March 2025

9,434

NET BOOK VALUE

At 31 March 2025

3,330

At 31 March 2024

4,443

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Other debtors

76,726

11,220

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Payments on account

114,234

70,519

Trade creditors

312

193

Taxation and social security

1,524

7,413

Other creditors

45,056

41,749

161,126

119,874