Company registration number 9456135 (England and Wales)
BIG FISH TUTORS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
BIG FISH TUTORS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
BIG FISH TUTORS LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
36,294
43,075
Investments
20,100
20,100
56,394
63,175
Current assets
Debtors
4
255,642
305,132
Cash at bank and in hand
202,651
231,291
458,293
536,423
Creditors: amounts falling due within one year
5
(509,000)
(521,673)
Net current (liabilities)/assets
(50,707)
14,750
Total assets less current liabilities
5,687
77,925
Provisions for liabilities
(6,285)
(6,285)
Net (liabilities)/assets
(598)
71,640
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(698)
71,540
Total equity
(598)
71,640
BIG FISH TUTORS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 AUGUST 2025
31 August 2025
- 2 -

For the financial 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.

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

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

The financial statements were approved by the board of directors and authorised for issue on 26 May 2026 and are signed on its behalf by:
..............................................
Miss Shivani Shah
Director
Company registration number 9456135 (England and Wales)
BIG FISH TUTORS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 3 -
1
Accounting policies
Company information

Big Fish Tutors Limited is a private company limited by shares incorporated in England and Wales. The registered office is 142 Ealing Road, Wembley, Middlesex, HA0 4PY.

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. The principal accounting policies adopted are set out below.

1.2
Turnover

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

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
20% reducing balance
Fixtures and fittings
20% reducing balance
1.4
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.

1.5
Cash and cash equivalents

Cash and cash equivalents 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.

1.6
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.

BIG FISH TUTORS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 4 -
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.

1.7
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.

1.8
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.

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.

BIG FISH TUTORS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 5 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
9
6
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 September 2024
124,084
Additions
2,292
At 31 August 2025
126,376
Depreciation and impairment
At 1 September 2024
81,009
Depreciation charged in the year
9,073
At 31 August 2025
90,082
Carrying amount
At 31 August 2025
36,294
At 31 August 2024
43,075
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
76,486
137,830
Other debtors
179,156
167,302
255,642
305,132
BIG FISH TUTORS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 6 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
2,866
4,247
Amounts owed to group undertakings
47,902
79,234
Corporation tax
2,332
14,724
Other taxation and social security
69,531
71,691
Other creditors
386,369
351,777
509,000
521,673
2025-08-31 2024-09-01 false false false 26 May 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Shivani Shah Ravi Shah 9456135 2024-09-01 2025-08-31 9456135 2025-08-31 9456135 2024-08-31 9456135 core:OtherPropertyPlantEquipment 2025-08-31 9456135 core:OtherPropertyPlantEquipment 2024-08-31 9456135 core:CurrentFinancialInstruments core:WithinOneYear 2025-08-31 9456135 core:CurrentFinancialInstruments core:WithinOneYear 2024-08-31 9456135 core:CurrentFinancialInstruments 2025-08-31 9456135 core:CurrentFinancialInstruments 2024-08-31 9456135 core:ShareCapital 2025-08-31 9456135 core:ShareCapital 2024-08-31 9456135 core:RetainedEarningsAccumulatedLosses 2025-08-31 9456135 core:RetainedEarningsAccumulatedLosses 2024-08-31 9456135 bus:Director1 2024-09-01 2025-08-31 9456135 core:PlantMachinery 2024-09-01 2025-08-31 9456135 core:FurnitureFittings 2024-09-01 2025-08-31 9456135 2023-09-01 2024-08-31 9456135 core:OtherPropertyPlantEquipment 2024-08-31 9456135 core:OtherPropertyPlantEquipment 2024-09-01 2025-08-31 9456135 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 9456135 bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 9456135 bus:FRS102 2024-09-01 2025-08-31 9456135 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 9456135 bus:Director2 2024-09-01 2025-08-31 9456135 bus:FullAccounts 2024-09-01 2025-08-31 xbrli:pure xbrli:shares iso4217:GBP