Big Bobble Hats Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: SC500730 (Scotland)

Unaudited Financial Statements

For The Year Ended 31 March 2026

for

Big Bobble Hats Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

I Hockey

Mrs T Hockey

REGISTERED OFFICE:

1 Cambuslang Court

Cambuslang

Glasgow

Strathclyde

G32 8FH

REGISTERED NUMBER:

SC500730 (Scotland)

ACCOUNTANTS:

Atkinson Donnelly LLP

1 Cambuslang Court

Cambuslang

Glasgow

Strathclyde

G32 8FH

FIXED ASSETS

Tangible assets

4

11,819

22,838

CURRENT ASSETS

Stocks

135,302

119,683

Debtors

5

176,752

278,380

Cash at bank

12,140

23,266

324,194

421,329

CREDITORS

Amounts falling due within one year

6

121,171

156,257

NET CURRENT ASSETS

203,023

265,072

TOTAL ASSETS LESS CURRENT
LIABILITIES

214,842

287,910

CREDITORS

Amounts falling due after more than one year

7

(157,325

)

(197,145

)

PROVISIONS FOR LIABILITIES

9

(2,245

)

(1,648

)

NET ASSETS

55,272

89,117

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

55,270

89,115

55,272

89,117

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 27 May 2026 and were signed on its behalf by:

I Hockey - Director

1.	STATUTORY INFORMATION

Big Bobble Hats Ltd is a private company, limited by shares , registered in Scotland. 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.

Tangible fixed assets

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

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on cost and 20% on cost

Computer equipment

-

20% on reducing balance

Stocks

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

Financial instruments

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Cash and Bank Balances

Cash and bank balances are measured at the transaction price.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

COST

At 1 April 2025

13,990

43,421

6,760

64,171

Additions

-

583

At 31 March 2026

13,990

43,421

7,343

64,754

DEPRECIATION

At 1 April 2025

9,145

29,255

2,933

41,333

Charge for year

969

9,751

882

11,602

At 31 March 2026

10,114

39,006

3,815

52,935

NET BOOK VALUE

At 31 March 2026

3,876

4,415

3,528

11,819

At 31 March 2025

4,845

14,166

3,827

22,838

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade debtors

3,553

17,820

Other debtors

173,199

260,560

176,752

278,380

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Bank loans and overdrafts

5,586

5,430

Finance leases

8,073

Trade creditors

14,532

31,568

Taxation and social security

14,097

48,138

Other creditors

78,883

63,048

121,171

156,257

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

Bank loans

20,328

25,915

Finance leases

1,555

9,627

Other creditors

135,442

161,603

157,325

197,145

8.	SECURED DEBTS

Santander UK Plc holds a floating charge over the undertaking of the company.

9.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

Deferred tax

2,245

1,648

Deferred

tax

£

Balance at 1 April 2025

1,648

Provided during year

597

Balance at 31 March 2026

2,245

10.	RELATED PARTY DISCLOSURES

Included in debtors is a balance of £31,900 (2025 - £92,750) due from Hockprop Ltd which is a company owned by the directors. This relates to loan balances.There are no fixed repayment terms.

Included in debtors is a balance of £133,082 (2025 - £157,434) due from Big Bobble Hats Inc which is a company owned by the directors. This relates to loan balances. There are no fixed repayment terms.

The following reproduces the text of the report prepared for the directors 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 Directors 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 Big Bobble Hats Ltd for the year ended 31 March 2026 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity 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 ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the Board of Directors of Big Bobble Hats Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Big Bobble Hats Ltd and state those matters that we have agreed to state to the Board of Directors of Big Bobble Hats Ltd, as a body, in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Big Bobble Hats Ltd 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 profit of Big Bobble Hats Ltd. You consider that Big Bobble Hats Ltd 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 Big Bobble Hats Ltd. 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.

Atkinson Donnelly LLP

1 Cambuslang Court

Cambuslang

Glasgow

Strathclyde

G32 8FH

27 May 2026