Registration number: SC836918

Big Trail Adventures Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

Big Trail Adventures Ltd

Company Information

Directors

Mr Stephen John Ross Mr Robert Huw Savin

Registered office

Hudson House Albany Street Edinburgh EH1 3QB

Accountants

Beckett Rawcliffe Limited Unit 17, Beckett House Sovereign Court Wyrefields Poulton Le Fylde Lancashire FY6 8JX

Big Trail Adventures Ltd

(Registration number: SC836918)
Balance Sheet as at 31 August 2025

	Note	2025 £
Fixed assets
Intangible assets	4	29,160
Tangible assets	5	308
		29,468
Current assets
Debtors	6	3,384
Cash at bank and in hand		6,388
		9,772
Creditors: Amounts falling due within one year	7	(1,140)
Net current assets		8,632
Net assets		38,100
Capital and reserves
Called up share capital	8	75,000
Retained earnings		(36,900)
Shareholders' funds		38,100

For the financial period ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their 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 and 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 20 November 2025 and signed on its behalf by:
 

......................................... Mr Stephen John Ross Director

Big Trail Adventures Ltd

Notes to the Unaudited Financial Statements for the Period from 7 February 2025 to 31 August 2025

1	General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
Hudson House
Albany Street
Edinburgh
EH1 3QB
Scotland

These financial statements were authorised for issue by the Board on 20 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.

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
Office Equipment	20% Reducing Balance

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Software Development Costs	10% Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Big Trail Adventures Ltd

Notes to the Unaudited Financial Statements for the Period from 7 February 2025 to 31 August 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2.

Big Trail Adventures Ltd

Notes to the Unaudited Financial Statements for the Period from 7 February 2025 to 31 August 2025

4	Intangible assets

	Internally generated software development costs  £	Total £
Cost or valuation
Additions acquired separately	32,400	32,400
At 31 August 2025	32,400	32,400
Amortisation
Amortisation charge	3,240	3,240
At 31 August 2025	3,240	3,240
Carrying amount
At 31 August 2025	29,160	29,160

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
Additions	385	385
At 31 August 2025	385	385
Depreciation
Charge for the period	77	77
At 31 August 2025	77	77
Carrying amount
At 31 August 2025	308	308

6

Debtors

Current	2025 £
Other debtors	3,384
	3,384

Big Trail Adventures Ltd

Notes to the Unaudited Financial Statements for the Period from 7 February 2025 to 31 August 2025

7

Creditors

Creditors: amounts falling due within one year

	2025 £
Due within one year
Taxation and social security	1,060
Other creditors	80
	1,140

8	Share capital

Allotted, called up and fully paid shares

	2025
	No.	£
Ordinary Shares of £1 each	75,000	75,000

9	Related party transactions

Big Trail Adventures Ltd

Notes to the Unaudited Financial Statements for the Period from 7 February 2025 to 31 August 2025

Directors' remuneration

The directors' remuneration for the period was as follows:

	2025 £
Remuneration	9,500

10	Parent and ultimate parent undertaking

The company's immediate parent is Teamhold Ltd, incorporated in Scotland.

 The ultimate controlling party is Stephen Ross.