ACCOUNTS - Final Accounts preparation

Registered number: 15475723

BIG NICE GEESE LTD

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025


BIG NICE GEESE LTD

CONTENTS

	Page
Balance sheet	1 - 2
Notes to the financial statements	3 - 6


BIG NICE GEESE LTD REGISTERED NUMBER:15475723

BALANCE SHEET

AS AT 31 MARCH 2025

		2025
Note		£

Fixed assets
Tangible assets	4		12,572
			12,572
Current assets
Debtors: amounts falling due within one year	5	986,157
Cash at bank and in hand	6	4,088,189
		5,074,346
Creditors: amounts falling due within one year	7	(3,901,784)
Net current assets			1,172,562
Total assets less current liabilities			1,185,134

Net assets			1,185,134

Capital and reserves
Called up share capital	8	2,000
Profit and loss account		1,183,134
		1,185,134


BIG NICE GEESE LTD REGISTERED NUMBER:15475723

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2025

The directors consider 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 directors acknowledge 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:

L Moss

Director

Date: 12 January 2026

The notes on pages 3 to 6 form part of these financial statements.


BIG NICE GEESE LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

1.	General information

Big Nice Gees Ltd is a private company, limited by shares and registered in England and Wales,
registration number 15475723. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE.

The company was incorporated on 9 February 2024 and commenced trading on 1 May 2024.

The principal activity of the company is that of performing arts.

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

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.

2.3

Turnover

Turnover from performing arts 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.

2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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


BIG NICE GEESE LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment

25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

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.

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 to and from related parties and investments.

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.

Employees

The average monthly number of employees, including directors, during the period was 2.


BIG NICE GEESE LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

4.	Tangible fixed assets

		Office equipment
		£
	Cost or valuation
	Transfer in	16,398
	At 31 March 2025	16,398
	Depreciation
	Charge for the period	3,826
	At 31 March 2025	3,826
	Net book value
	At 31 March 2025	12,572

Debtors

					2025
					£


	Amounts owed by fellow subsidiary	722
	Other debtors	4,600
	Prepayments and accrued income	980,835
		986,157

6.	Cash and cash equivalents
		2025
		£

	Cash at bank and in hand	4,088,189


BIG NICE GEESE LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

7.	Creditors: Amounts falling due within one year
		2025
		£

	Amounts owed to joint ventures	2,500,000
	Corporation tax	1,192,506
	Other taxation and social security	22,122
	Other creditors	19,849
	Accruals and deferred income	167,307
		3,901,784

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 2 ordinary shares at a nominal value of £1 per share.

On 25 March 2025, the company issued 1,998 ordinary shares at a nominal value of £1 per share.

9.	Related party transactions
	Included within creditors is an amount of £2,500,000 due to a joint venture companies. At the year end, the company owed £19,849 to the directors. The loan is unsecured, interest free and repayable on demand.