REGISTERED NUMBER: 14005436 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Big Close-Up Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

T C Webster

REGISTERED OFFICE:

1 Old Forge Road

Enfield

EN1 4TL

REGISTERED NUMBER:

14005436 (England and Wales)

ACCOUNTANTS:

G & A Partners LLP

Chartered Accountants

120 Cockfosters Road

Barnet

EN4 0DZ

FIXED ASSETS

Tangible assets

4

16,512

18,403

CURRENT ASSETS

Cash at bank

5,656

13,900

CREDITORS

Amounts falling due within one year

6

12,292

9,346

NET CURRENT (LIABILITIES)/ASSETS

(6,636

)

4,554

TOTAL ASSETS LESS CURRENT LIABILITIES

9,876

22,957

PROVISIONS FOR LIABILITIES

7

3,137

3,497

NET ASSETS

6,739

19,460

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

6,639

19,360

6,739

19,460

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 director acknowledges his 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 director and authorised for issue on 22 May 2025 and were signed by:

T C Webster - Director

1.	STATUTORY INFORMATION

Big Close-Up Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

.

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

-

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 April 2024

20,354

Additions

3,084

At 31 March 2025

23,438

DEPRECIATION

At 1 April 2024

1,951

Charge for year

4,975

At 31 March 2025

6,926

NET BOOK VALUE

At 31 March 2025

16,512

At 31 March 2024

18,403

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

(21,864

)

Prepayments and accrued income

-

21,864

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

(1

)

Tax

6,875

6,055

VAT

2,485

672

Directors' current accounts

1,432

1,120

Accrued expenses

1,500

1,500

12,292

9,346

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

3,137

3,497

Deferred

tax

£

Balance at 1 April 2024

3,497

Provided during year

(360

)

Balance at 31 March 2025

3,137