BIGD CONTRACTS LTD

BIGD CONTRACTS LTD
Contents Page
For the year ended 31 August 2025

Company information	1
Director's report	2
Accountants' report	3
Income statement	4
Statement of financial position	5
Notes to the financial statements	6
Statement of changes in equity	7

BIGD CONTRACTS LTD
Company Information
For the year ended 31 August 2025

Director	Dean HAMILTON
Registered Number	SC818532
Registered Office	49 TOFTCOMBS AVENUE LARKHALL SOUTH LANARKSHIRE ML9 3QY
Accountants	Scottish Tax Bureau 94 Hope Street Glasgow G2 6PH

1

BIGD CONTRACTS LTD
Director's Report
For the year ended 31 August 2025

Director's report and financial statements

The director presents his/her/their annual report and the financial statements for the year ended 31 August 2025.

Director

The director who served the company throughout the year was as follows:

Dean HAMILTON

Statement of director's responsibilities

The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the director is required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.

----------------------------------
Dean HAMILTON
Director

Date approved: 24 April 2026

2

BIGD CONTRACTS LTD Accountants' Report For the year ended 31 August 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 August 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Scottish Tax Bureau 31 August 2025 .................................................... Scottish Tax Bureau 94 Hope Street Glasgow G2 6PH 24 April 2026 3

BIGD CONTRACTS LTD
Accountants' Report
For the year ended 31 August 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 August 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Scottish Tax Bureau
31 August 2025

....................................................

Scottish Tax Bureau
94 Hope Street

Glasgow
G2 6PH
24 April 2026

3

BIGD CONTRACTS LTD
Income Statement
For the year ended 31 August 2025

	Notes	2025 £
Turnover		34,731
Gross profit		34,731
Administrative expenses		(16,898)
Other operating expenses		(1,692)
Operating profit		16,141
Profit/(Loss) on ordinary activities before taxation		16,141
Tax on profit on ordinary activities		(2,688)
Profit/(Loss) for the financial year		13,453

4

BIGD CONTRACTS LTD
Statement of Financial Position
As at 31 August 2025

	Notes	2025 £
Fixed assets
Tangible fixed assets	3	1,991
		1,991
Current assets
Debtors	4	5,577
Cash at bank and in hand		6,969
		12,546
Creditors: amount falling due within one year	5	(3,168)
Net current assets		9,378

Total assets less current liabilities		11,369
Net assets		11,369

Capital and reserves
Called up share capital		1
Profit and loss account		11,368
Shareholders' funds		11,369

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

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the director on 24 April 2026 and were signed by:

-------------------------------
Dean HAMILTON
Director

5

BIGD CONTRACTS LTD
Statement of Changes in Equity
For the year ended 31 August 2025

	Equity share capital	Revaluation reserve	Capital redemption reserve	Retained Earnings	Total
	£	£	£	£	£
At 01 September 2024					-
Profit for the year				13,453	13,453
Total comprehensive income for the year	-	-	-	13,453	13,453
Dividends				(2,085)	(2,085)
Shares issued	1				1
Total investments by and distributions to owners	1	-	-	(2,085)	(2,084)
At 31 August 2025	1			11,368	11,369

6

BIGD CONTRACTS LTD
Notes to the Financial Statements
For the year ended 31 August 2025

General Information

BIGD CONTRACTS LTD is a private company, limited by shares, registered in Scotland, registration number SC818532, registration address 49 TOFTCOMBS AVENUE, LARKHALL SOUTH LANARKSHIRE, ML9 3QY.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery

25% Reducing Balance

2.	Average number of employees Average number of employees during the year was 0.

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Total
	£	£
At 01 September 2024	-	-
Additions	2,655	2,655
Disposals	-	-
At 31 August 2025	2,655	2,655
Depreciation
At 01 September 2024	-	-
Charge for year	664	664
On disposals	-	-
At 31 August 2025	664	664
Net book values
Closing balance as at 31 August 2025	1,991	1,991
Opening balance as at 01 September 2024	-	-

4.

Debtors: amounts falling due within one year

	2025 £
Trade Debtors	5,577
	5,577

5.

Creditors: amount falling due within one year

	2025 £
Trade Creditors	480
Corporation Tax	2,688
	3,168

7

Registered Number: SC818532
Scotland
BIGD CONTRACTS LTD

Unaudited Financial Statements

Period of accounts Start date: 01 September 2024 End date: 31 August 2025