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Registered number: 15409264 HOLDING BIG NICE TOBY LTD UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
HOLDING BIG NICE TOBY LTD
CONTENTS
| Page
Balance sheet | 1 - 2
Notes to the financial statements | 3 - 6
HOLDING BIG NICE TOBY LTD REGISTERED NUMBER:15409264
BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025
Note |  | £
Fixed assets |  |  |
Investments | 4 |  | 71,401
|  |  | 71,401
Current assets |  |  |
Debtors: amounts falling due within one year | 5 | 1,250,000 |
Cash at bank and in hand | 6 | 1,779 |
|  | 1,251,779 |
Creditors: amounts falling due within one year | 7 | (74,304) |
Net current assets |  |  | 1,177,475
Total assets less current liabilities |  |  | 1,248,876
Net assets |  |  | 1,248,876
Capital and reserves |  |  |
Called up share capital | 8 |  | 2,000
Profit and loss account |  |  | 1,246,876
|  |  | 1,248,876
1
HOLDING BIG NICE TOBY LTD REGISTERED NUMBER:15409264
BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
T Marlow
Director
Date: 12 January 2026
The notes on pages 3 to 6 form part of these financial statements. 2
HOLDING BIG NICE TOBY LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
1. | General information
Holding Big Nice Toby Ltd is a private company, limited by shares and registered in England and Wales, registration number 15409264. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE. The company was incorporated on 12 January 2024 and commenced trading on the same date. The principal activity is to be that of a holding company. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Exemption from preparing consolidated financial statements
The company, and the group headed by it, qualify as small as set our in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.
| 2.3 | Foreign currency translation
Functional and presentation currency The company's functional and presentational currency is pound sterling. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
| 2.4 | Turnover
Turnover from dividends received is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.5 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.6 | Associates and joint ventures
Associates and Joint Ventures are held at cost less impairment. 3
HOLDING BIG NICE TOBY LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.10 | Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from other third parties, loans to and from related parties and investments in ordinary shares.
| 2.11 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the period was 1.
4. | Fixed asset investments
|  | Investments in subsidiary company | Investment in joint ventures | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| Additions | 100 | 71,301 | 71,401
| At 31 March 2025 | 100 | 71,301 | 71,401
4
HOLDING BIG NICE TOBY LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
| Subsidiary and joint ventures undertakings
| The following were subsidiary and joint ventures undertaking of the company:
| Name | Registered office | Class of shares | Holding
| Big Nice Bees Ltd | United Kingdom | Ordinary | 50%
| Big Nice Toby Ltd | United Kingdom | Ordinary | 100%
| Big Nice Geese Ltd | United Kingdom | Ordinary | 50%
5. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Amounts owed by joint ventures undertakings | 1,250,000
6. | Cash and cash equivalents
|  |  |  |  | 2025
|  |  |  |  | £
| Cash at bank and in hand | 1,779
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Amounts owed to group undertakings | 1,000
| Other creditors | 1,464
| Accruals and deferred income | 71,840
|  | 74,304
5
HOLDING BIG NICE TOBY LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
8. | Share capital
|  |  |  |  | 2025
|  |  |  |  | £
|  | Allotted, called up and fully paid |
|  | 2,000 Ordinary shares of £1.00 each | 2,000
On incorporation, the company issued 100 ordinary shares at a nominal value of £1 per share. On 6 April 2024, the company issued 900 ordinary shares at a nominal value of £1 per share. On 1 May 2024, the company issued 1,000 ordinary shares at a nominal value of £1 per share.
9. | Related party transactions
| Included within debtors at the year end is an amount due from a joint venture company £1,250,000. At the year end, the company owed £1,464 to the director. The director was paid a dividend of £500 during the year. The loan is unsecured, interest free and repayable on demand. No disclosure has been made of transactions with other wholly owned group companies in accordance with FRS 102 Section 1A paragraph 1AC.35.
6