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Registration number: 06183087

The Big Property Sale Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 30 June 2025

The Big Property Sale Limited

Contents

Company Information | 1
Director's Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 7

The Big Property Sale Limited

Company Information

Director | Mr Richard Brown

Registered office | The Stable Block Lockwood Park Huddersfield West Yorkshire HD1 3UR

Accountants | D & A Hill No.18 S11 12 Brooke's Mill Armitage Bridge Huddersfield HD4 7NR

The Big Property Sale Limited

Director's Report
for the Year Ended 30 June 2025

The director presents his report and the financial statements for the year ended 30 June 2025.

Director of the company

The director who held office during the year was as follows:

Mr Richard Brown

Principal activity

The principal activity of the company is that of property investment consultants.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 4 November 2025

......................................... Mr Richard Brown Director

The Big Property Sale Limited

(Registration number: 06183087 )
Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 4,881 | 6,417
Current assets |  |  |
Debtors | 5 | 472,581 | 162,859
Cash at bank and in hand |  | 291,576 | 573,022
|  | 764,157 | 735,881
Creditors: Amounts falling due within one year | 6 | (83,157) | (74,639)
Net current assets |  | 681,000 | 661,242
Net assets |  | 685,881 | 667,659
Capital and reserves |  |  |
Called up share capital | 7 | 3 | 3
Retained earnings |  | 685,878 | 667,656
Shareholders' funds |  | 685,881 | 667,659

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

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 4 November 2025

......................................... Mr Richard Brown Director

The Big Property Sale Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
The Stable Block
Lockwood Park
Huddersfield
West Yorkshire
HD1 3UR
United Kingdom

These financial statements were authorised for issue by the director on 4 November 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

The Big Property Sale Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 June 2025

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures and fittings | 20% on reducing balance
Office equipment | 25% on reducing balance

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 4 (2024 - 4).

The Big Property Sale Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 June 2025

4 | Tangible assets

| Fixtures and fittings £ | Office equipment £ | Total £
Cost or valuation
At 1 July 2024 | 14,884 | 30,809 | 45,693
At 30 June 2025 | 14,884 | 30,809 | 45,693
Depreciation
At 1 July 2024 | 13,532 | 25,744 | 39,276
Charge for the year | 270 | 1,266 | 1,536
At 30 June 2025 | 13,802 | 27,010 | 40,812
Carrying amount
At 30 June 2025 | 1,082 | 3,799 | 4,881
At 30 June 2024 | 1,352 | 5,065 | 6,417

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 18,660 | 7,200
Prepayments | 114 | 114
Other debtors | 453,807 | 155,545
| 472,581 | 162,859

The Big Property Sale Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 June 2025

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 20,632 | 25,029
Taxation and social security | 42,173 | 29,374
Accruals and deferred income | 1,590 | 1,590
Other creditors | 18,762 | 18,646
| 83,157 | 74,639

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 2 | 2 | 2 | 2
B Ordinary shares of £1 each | 1 | 1 | 1 | 1
| 3 | 3 | 3 | 3

8 | Related party transactions

Other debtors includes £263,485 (2024: £97,455) owed by Connah Investments Limited and £78,500 (2024: £Nil), owed by Connah Construction Limited, both companies 50% owned by the company's director. It also includes £102,500 (2024: £Nil) owed by Room 2B Limited, a company under common control.