BIGBE FOODIE LTD

Company Registration Number:
10711477 (England and Wales)

Unaudited abridged accounts for the year ended 30 April 2025

Period of accounts

Start date: 01 May 2024

End date: 30 April 2025

BIGBE FOODIE LTD

Contents of the Financial Statements

for the Period Ended 30 April 2025

Balance sheet
Notes

BIGBE FOODIE LTD

Balance sheet

As at 30 April 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 101,060 73,033
Total fixed assets: 101,060 73,033
Current assets
Stocks: 109,524 57,707
Debtors:   458,301 273,609
Cash at bank and in hand: 229,040 175,299
Total current assets: 796,865 506,615
Creditors: amounts falling due within one year: 4 (353,060) (147,542)
Net current assets (liabilities): 443,805 359,073
Total assets less current liabilities: 544,865 432,106
Creditors: amounts falling due after more than one year:     (7,853)
Total net assets (liabilities): 544,865 424,253
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 544,765 424,153
Shareholders funds: 544,865 424,253

The notes form part of these financial statements

BIGBE FOODIE LTD

Balance sheet statements

For the year ending 30 April 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 07 January 2026
and signed on behalf of the board by:

Name: Mr Li Chang JEN ROGER
Status: Director

The notes form part of these financial statements

BIGBE FOODIE LTD

Notes to the Financial Statements

for the Period Ended 30 April 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Basis of preparation The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity. Revenue recognition Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible fixed assets and depreciation policy

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss. Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows: Plant and machinery - 25% reducing balance Fixtures and fittings - 25% reducing balance Motor vehicles - 25% reducing balance Equipment - 25% reducing balance Impairment of fixed assets A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Other accounting policies

Stocks Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

BIGBE FOODIE LTD

Notes to the Financial Statements

for the Period Ended 30 April 2025

2. Employees

2025 2024
Average number of employees during the period 14 16

BIGBE FOODIE LTD

Notes to the Financial Statements

for the Period Ended 30 April 2025

3. Tangible Assets

Total
Cost £
At 01 May 2024 158,788
Additions 57,550
Disposals (16,021)
At 30 April 2025 200,317
Depreciation
At 01 May 2024 85,755
Charge for year 26,670
On disposals (13,168)
At 30 April 2025 99,257
Net book value
At 30 April 2025 101,060
At 30 April 2024 73,033

BIGBE FOODIE LTD

Notes to the Financial Statements

for the Period Ended 30 April 2025

4. Creditors: amounts falling due within one year note

2025 2024 Bank loans and overdrafts 922 Trade creditors 304266 11223 Corporation tax 28352 63594 Social security and other taxes 9849 6631 Other creditors 10593 65172 xxxxxxxx xxxxxxx 353060 147542