A BIGGER SPLASH LIMITED - Filleted accounts

Registered number

05133408

A BIGGER SPLASH LIMITED

Filleted Accounts

31 March 2026

A BIGGER SPLASH LIMITED
Registered number:		05133408
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		1			1

Current assets
Debtors	4	7,855			11,797
Cash at bank and in hand		139,622			83,193
		147,477			94,990

Creditors: amounts falling due within one year	5	(29,833)			(21,171)

Net current assets			117,644			73,819

Net assets			117,645			73,820

Capital and reserves
Called up share capital			100			100
Profit and loss account			117,545			73,720

Shareholder's funds			117,645			73,820

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




M Staton
Director
Approved by the board on 14 May 2026

A BIGGER SPLASH LIMITED
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Computer equipment	25% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		2		2


3	Tangible fixed assets
					Computer equipment
£
	Cost
	At 1 April 2025				5,933
	At 31 March 2026				5,933

	Depreciation
	At 1 April 2025				5,932
	At 31 March 2026				5,932

	Net book value
	At 31 March 2026				1
	At 31 March 2025				1


4	Debtors		2026		2025
£				£

	Trade debtors		7,633		11,659
	Other debtors		222		138
			7,855		11,797


5	Creditors: amounts falling due within one year		2026		2025
£				£

	Taxation and social security costs		17,910		8,876
	Other creditors		11,923		12,295
			29,833		21,171


6	Other information

	A BIGGER SPLASH LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	Devonshire House
	582 Honeypot Lane
	Stanmore
	Middlesex
	HA7 1JS