The Big Green Dragon Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 07472114 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

THE BIG GREEN DRAGON LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTOR:

M Ludkin

REGISTERED OFFICE:

28 Wilton Road

Bexhill-on-Sea

East Sussex

TN40 1EZ

REGISTERED NUMBER:

07472114 (England and Wales)

ACCOUNTANTS:

Ashdown Hurrey

Chartered Accountants & Business Advisers

28 Wilton Road

Bexhill on Sea

East Sussex

TN40 1EZ

FIXED ASSETS

Tangible assets

4

-

Investment property

5

790,000

840,000

790,000

840,000

CURRENT ASSETS

Debtors

6

924

891

Cash at bank

21,806

10,300

22,730

11,191

CREDITORS

Amounts falling due within one year

7

691,948

700,866

NET CURRENT LIABILITIES

(669,218

)

(689,675

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

120,782

150,325

CREDITORS

Amounts falling due after more than one
year

8

(35,935

)

(40,410

)

PROVISIONS FOR LIABILITIES

-

(4,834

)

NET ASSETS

84,847

105,081

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

84,845

105,079

SHAREHOLDERS' FUNDS

84,847

105,081

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 May 2026 and were signed by:

M Ludkin - Director

1.	STATUTORY INFORMATION

The Big Green Dragon Limited 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 as modified by the revaluation of certain assets.

In preparing the financial statements, the directors are required to make an assessment of the ability of the company to continue as a going concern. The directors have considered all available evidence for the company which covers the 12 month period from the date of signing these financial statements. The directors have paid particular attention to likely cashflow requirements and the future availability of adequate cashflow to the company.

On the basis of this consideration, the directors are confident that the company has adequate resources to continue in operational existence and to meet its liabilities as they fall due for the foreseeable future. In reaching this conclusion they are satisfied that no material uncertainty exists. As a result of the above, the directors have concluded that it remains appropriate to adopt a going concern basis of preparation in these financial statements and that no material uncertainty exists in reaching this conclusion.

Turnover

Turnover represents rental income received, net of value added tax. Turnover is recognised when the company receives the right to consideration.

Tangible fixed assets

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

Computer equipment

-

33% on cost

Investment property

There is no depreciation or amortisation provided in respect of investment property. This departure from the requirements of the Companies Act 2006, for all properties to be depreciated, is, in the opinion of the director, necessary for the financial statements to give a true and fair view in accordance with applicable accounting standards, as properties are included in the financial statements at their fair value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 January 2025

and 31 December 2025

1,358

DEPRECIATION

At 1 January 2025

and 31 December 2025

1,358

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

840,000

Revaluations

(50,000

)

At 31 December 2025

790,000

NET BOOK VALUE

At 31 December 2025

790,000

At 31 December 2024

840,000

Fair value at 31 December 2025 is represented by:

£

Valuation in 2016

33,000

Valuation in 2019

161,298

Valuation in 2020

67,051

Valuation in 2021

293,153

Valuation in 2022

(364,059

)

Valuation in 2023

(165,000

)

Valuation in 2025

(50,000

)

Cost

814,557

790,000

If Investment property had not been revalued it would have been included at the following historical cost:

31.12.25

31.12.24

£

Cost

814,557

Investment property was valued on an open market basis on 31 December 2025 by the director .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Prepayments

924

891

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Bank loans and overdrafts

4,458

5,520

Tax

5,860

2,119

VAT

1,020

2,030

Other creditors

2,500

Directors' current accounts

676,710

687,397

Accrued expenses

1,400

1,300

691,948

700,866

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

Bank loans - 1-2 years

3,588

4,506

Bank loans - 2-5 years

10,764

Bank loans more 5 yr by instal

21,583

25,140

35,935

40,410

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

21,583

25,140

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

Bank loans

38,427

43,079

Barclays Security Trustee Limited hold fixed and floating charges over the property in the company.

10.	RELATED PARTY DISCLOSURES

As at the balance sheet date, the company owed the director £676,710. There are no terms attached and the loan is repayable on demand.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Big Green Dragon Limited for the year ended 31 December 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at icaew.com/membershandbook.

This report is made solely to the director of The Big Green Dragon Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of The Big Green Dragon Limited and state those matters that we have agreed to state to the director of The Big Green Dragon Limited in this report in accordance with icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Big Green Dragon Limited and its director for our work or for this report.

It is your duty to ensure that The Big Green Dragon 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 The Big Green Dragon Limited. You consider that The Big Green Dragon 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 The Big Green Dragon 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.

Ashdown Hurrey

Chartered Accountants & Business Advisers

28 Wilton Road

Bexhill on Sea

East Sussex

TN40 1EZ

23 May 2026