Company Registration No. 12767094 (England and Wales)
BIXX TECH LIMITED
Unaudited Financial Statements
For The Year Ended 31 July 2025
Pages For Filing With Registrar
BIXX TECH LIMITED
Company Information
Director
A.J. Laiker
Company number
12767094
Registered office
7, Johnston Road,
Woodford Green,
Essex,
IG8 0XA
Accountants
Nicholas Hall Accounting Limited
7, Johnston Road,
Woodford Green,
Essex,
IG8 0XA
BIXX TECH LIMITED
Contents
Page
Accountants' Report
1
Balance Sheet
2 - 3
Notes To The Financial Statements
4 - 8
BIXX TECH LIMITED
Accountants' Report To The Director On The Preparation Of The Unaudited Statutory Financial Statements Of Bixx Tech Limited For The Year Ended 31 July 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of BIXX Tech Limited for the year ended 31 July 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of BIXX Tech Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the financial statements of BIXX Tech Limited and state those matters that we have agreed to state to the Board of Directors of BIXX Tech Limited, as a body, in this report in accordance with technical guidelines. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BIXX Tech Limited and its Board of Directors as a body, for our work or for this report.

It is your duty to ensure that BIXX Tech Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of BIXX Tech Limited. You consider that BIXX Tech Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of BIXX Tech Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Nicholas Hall Accounting Limited
____________________________
Nicholas Hall Accounting Limited
7, Johnston Road,
Woodford Green,
Essex,
IG8 0XA
13 April 2026
BIXX TECH LIMITED
Balance Sheet
As At 31 July 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
3
1,695,181
2,429,892
Current assets
Debtors
4
5,872
360
Cash At Bank And In Hand
299,696
429,984
305,568
430,344
Creditors: amounts falling due within one year
5
(1,527)
(17,577)
Net current assets
304,041
412,767
Total assets less current liabilities
1,999,222
2,842,659
Creditors: amounts falling due after more than one year
6
(855,000)
(855,000)
Provisions for liabilities
-
0
(3,039)
Net assets
1,144,222
1,984,620
Capital and reserves
Called Up Share Capital
7
1
1
Profit And Loss Reserves
1,144,221
1,984,619
Total equity
1,144,222
1,984,620

In accordance with section 444 of the Companies Act 2006 all of the members of the company have consented to the preparation of filleted financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (S.I. 2008/409)(b).

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

BIXX TECH LIMITED
Balance Sheet (Continued)
As At 31 July 2025
- 3 -

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 13 April 2026
A.J. Laiker
_______________________
A.J. Laiker
Director
Company Registration No. 12767094
BIXX TECH LIMITED
Notes To The Financial Statements
For The Year Ended 31 July 2025
- 4 -
1
Accounting policies
Company information

BIXX Tech Limited is a private company limited by shares incorporated in England and Wales. The registered office is 7, Johnston Road, Woodford Green, Essex, IG8 0XA

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.3
Cash at bank and in hand

Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

BIXX TECH LIMITED
Notes To The Financial Statements (Continued)
For The Year Ended 31 July 2025
1
Accounting policies
(Continued)
- 5 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

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.

Basic financial liabilities

Basic financial liabilities, including Creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

BIXX TECH LIMITED
Notes To The Financial Statements (Continued)
For The Year Ended 31 July 2025
1
Accounting policies
(Continued)
- 6 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was 1 (2024 - 1).

3
Fixed asset investments
2025
2024
£
£
Investments
1,695,181
2,429,892
BIXX TECH LIMITED
Notes To The Financial Statements (Continued)
For The Year Ended 31 July 2025
3
Fixed asset investments
(Continued)
- 7 -
Movements in fixed asset investments
Investments
£
Cost or valuation
At 1 August 2024
2,429,892
Additions
450,832
Valuation Changes
(683,219)
Disposals
(502,324)
At 31 July 2025
1,695,181
Carrying amount
At 31 July 2025
1,695,181
At 31 July 2024
2,429,892
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other Debtors
5,872
360
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade Creditors
278
357
Taxation And Social Security
-
0
15,478
Other Creditors
1,249
1,742
1,527
17,577
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other Creditors
855,000
855,000
7
Called up share capital
2025
2024
£
£
Ordinary share capital
Issued and fully paid
1 Ordinary of £1 each
1
1
BIXX TECH LIMITED
Notes To The Financial Statements (Continued)
For The Year Ended 31 July 2025
- 8 -
8
Related party transactions

Included within Other Creditors is a directors' loan account balance totalling £150 (2024: £242) owed to A.J. Laiker to as at 31 July 2025. The loan was provided interest free and is repayable on demand.

As at 31 July 202 5, Bixx Limited, the parent company, owes £1 (202 4: £1) to Bixx Tech Limited in respect of an interest free loan repayable on demand.

9
Parent company

The immediate and ultimate parent of the Company is BIXX Limited, a company registered in the United Kingdom.

2025-07-31 2024-08-01 false false false 13 April 2026 CCH Software CCH Accounts Production 2025.100 No description of principal activity A.J. Laiker 12767094 2024-08-01 2025-07-31 12767094 bus:Director1 2024-08-01 2025-07-31 12767094 bus:RegisteredOffice 2024-08-01 2025-07-31 12767094 2025-07-31 12767094 2024-07-31 12767094 core:CurrentFinancialInstruments 2025-07-31 12767094 core:CurrentFinancialInstruments 2024-07-31 12767094 core:Non-currentFinancialInstruments 2025-07-31 12767094 core:Non-currentFinancialInstruments 2024-07-31 12767094 core:ShareCapital 2025-07-31 12767094 core:ShareCapital 2024-07-31 12767094 core:RetainedEarningsAccumulatedLosses 2025-07-31 12767094 core:RetainedEarningsAccumulatedLosses 2024-07-31 12767094 core:ShareCapitalOrdinaryShareClass1 2025-07-31 12767094 core:ShareCapitalOrdinaryShareClass1 2024-07-31 12767094 2023-08-01 2024-07-31 12767094 core:WithinOneYear 2025-07-31 12767094 core:WithinOneYear 2024-07-31 12767094 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 12767094 bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 12767094 bus:FRS102 2024-08-01 2025-07-31 12767094 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 12767094 bus:FullAccounts 2024-08-01 2025-07-31 xbrli:pure xbrli:shares iso4217:GBP