REGISTERED NUMBER: 11880315 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

Biggrin Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Miss K A Mudd

REGISTERED OFFICE:

37 Lemon Street

Truro

TR1 2NR

REGISTERED NUMBER:

11880315 (England and Wales)

FIXED ASSETS

Intangible assets

4

142,120

149,600

Tangible assets

5

107,255

110,651

249,375

260,251

CURRENT ASSETS

Stocks

3,000

3,000

Debtors

6

2,442

332

Cash at bank

32,738

10,761

38,180

14,093

CREDITORS

Amounts falling due within one year

7

47,551

53,312

NET CURRENT LIABILITIES

(9,371

)

(39,219

)

TOTAL ASSETS LESS CURRENT LIABILITIES

240,004

221,032

CREDITORS

Amounts falling due after more than one year

8

(194,174

)

(202,075

)

PROVISIONS FOR LIABILITIES

(428

)

(1,074

)

NET ASSETS

45,402

17,883

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

45,401

17,882

45,402

17,883

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 28 April 2026 and were signed by:

Miss K A Mudd - Director

1.	STATUTORY INFORMATION

Biggrin Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of twenty five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on cost

Fixtures and fittings

-

20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2024

and 31 July 2025

187,000

AMORTISATION

At 1 August 2024

37,400

Charge for year

7,480

At 31 July 2025

44,880

NET BOOK VALUE

At 31 July 2025

142,120

At 31 July 2024

149,600

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 August 2024

and 31 July 2025

105,000

22,853

127,853

DEPRECIATION

At 1 August 2024

-

17,202

17,202

Charge for year

-

3,396

3,396

At 31 July 2025

-

20,598

20,598

NET BOOK VALUE

At 31 July 2025

105,000

2,255

107,255

At 31 July 2024

105,000

5,651

110,651

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

2,442

332

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

21,375

35,973

Trade creditors

(1

)

(1

)

Taxation and social security

23,146

11,690

Other creditors

3,031

5,650

47,551

53,312

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

194,174

202,075

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

114,736

80,625

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2025 and 31 July 2024:

2025

2024

£

£

Miss K A Mudd

Balance outstanding at start of year

-

-

Amounts advanced

50,542

-

Amounts repaid

(49,876

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

666

-