Company No: 10061213 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	3	47,620		40,500
Tangible assets	4	11,793		8,405
		59,413		48,905
Current assets
Debtors
- due within one year	5	2,991,264		2,190,852
- due after more than one year	5	198,167		123,790
Cash at bank and in hand		533,999		413,288
		3,723,430		2,727,930
Creditors: amounts falling due within one year	6	( 3,301,898)		( 2,415,660)
Net current assets		421,532		312,270
Total assets less current liabilities		480,945		361,175
Creditors: amounts falling due after more than one year	7	( 172,580)		( 136,155)
Provision for liabilities		( 14,853)		( 12,226)
Net assets		293,512		212,794
Capital and reserves
Called-up share capital	8	2		1
Profit and loss account		293,510		212,793
Total shareholders' funds		293,512		212,794

For the financial year ending 31 March 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 financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Big House Experience Limited (registered number: 10061213) were approved and authorised for issue by the Director on 11 December 2025. They were signed on its behalf by:

Mr G J Allen Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Big House Experience Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Darwin House, 67 Rodney Road, Cheltenham, GL50 1HX, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover comprises the commissions earned on bookings made in the year and represents monies receivable from customers less amounts payable to the house-owners.

Commission is recognised in full at the point of booking. The company operates a cancellation policy where bookings are non-refundable, unless the booking can be transferred to another party. On this basis, it is deemed reasonable that the company would remain entitled to the full value of the commission at the point of booking.

Turnover is shown net of value added tax, rebates and discounts.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Computer software

4 years straight line

Tangible fixed 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.

Office equipment

25 % reducing balance

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 above.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	6		5

3. Intangible assets

	Computer software		Total
	£		£
Cost
At 01 April 2024	136,759		136,759
Additions	26,875		26,875
At 31 March 2025	163,634		163,634
Accumulated amortisation
At 01 April 2024	96,259		96,259
Charge for the financial year	19,755		19,755
At 31 March 2025	116,014		116,014
Net book value
At 31 March 2025	47,620		47,620
At 31 March 2024	40,500		40,500

4. Tangible assets

	Office equipment		Total
	£		£
Cost
At 01 April 2024	17,924		17,924
Additions	6,743		6,743
At 31 March 2025	24,667		24,667
Accumulated depreciation
At 01 April 2024	9,519		9,519
Charge for the financial year	3,355		3,355
At 31 March 2025	12,874		12,874
Net book value
At 31 March 2025	11,793		11,793
At 31 March 2024	8,405		8,405

5. Debtors

	2025		2024
	£		£
Debtors: amounts falling due within one year
Trade debtors	2,907,330		2,111,284
Amounts owed by director	75,468		72,599
Prepayments	8,466		3,316
Other debtors	0		3,653
	2,991,264		2,190,852
Debtors: amounts falling due after more than one year
Trade debtors	198,167		123,790

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans (secured)	17,273		17,273
Trade creditors	3,047,000		2,243,486
Accruals	4,447		4,397
Corporation tax	66,971		28,841
Other taxation and social security	166,207		112,571
Other creditors	0		9,092
	3,301,898		2,415,660

Creditors due within one year includes bank loans and overdrafts: 2025 - £17,273 (2024 - £17,273), on which there is a fixed and floating charge on all property and assets held by the company.

7. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Trade creditors	168,262		114,564
Bank loans (secured)	4,318		21,591
	172,580		136,155

Creditors falling due after more than one year includes bank loans and overdrafts: 2025 - £4,318 (2024 - £21,591), on which there is a fixed and floating charge on all property and assets held by the company.

8. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
2 Ordinary shares of £ 1.00 each (2024: 1 share of £ 1.00 )	2		1

During the year, one additional £1 ordinary share was allotted as part of a bonus share transaction.

9. Related party transactions

Transactions with the entity's director

	2025		2024
	£		£
Director's loan subject to interest at HMRC's official rate and repayable on demand.	75,468		72,599

During the year, advances were made to the director totalling £75,869 and repayments were made by the director totalling £73,000.