BIG BLUE CONCEPTS LIMITED


Directors	AZIZ, Omar Iqbal
	RAMZAN, Sheraz Mohammed
	RAMZAN, Tarak


Registered Address	61 Hydepark Street
	Glasgow
	G3 8BW


Registered Number	SC484306 (Scotland)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		1,173,676		1,173,676
			1,173,676		1,173,676
Current assets
Debtors	5	429,795		422,433
Cash at bank and on hand		9,613		11,214
		439,408		433,647
Creditors amounts falling due within one year	6	(21,184)		(188,913)
Net current assets (liabilities)			418,224		244,734
Total assets less current liabilities			1,591,900		1,418,410
Creditors amounts falling due after one year	7		(477,650)		(374,958)
Net assets			1,114,250		1,043,452
Capital and reserves
Called up share capital			100		100
Profit and loss account			1,114,150		1,043,352
Shareholders' funds			1,114,250		1,043,452

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 30 May 2026, and are signed on its behalf by:

RAMZAN, Tarak
Director
Registered Company No. SC484306

BIG BLUE CONCEPTS LIMITED

Notes to the Financial Statements
for the year ended 31 August 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Land & buildings	Total
	£	£
Cost or valuation
At 01 September 24	1,173,676	1,173,676
At 31 August 25	1,173,676	1,173,676
Net book value
At 31 August 25	1,173,676	1,173,676
At 31 August 24	1,173,676	1,173,676

4.	Fixed asset investments

5.	Debtors: amounts due after one year

	2025	2024
	£	£
Amounts owed by group undertakings	423,395	422,333
Other debtors	51	-
Total	423,446	422,333


	Balances owed by related parties: Aventa £10,000 (2024: £10,000) Skyview Brands Group £293,000 (2024: £293,000) Tarak Retail £25,000 (2024:£nil) Taskaler£95,394 (2024: £53,333)

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	62	60,948
Taxation and social security	21,122	90,465
Other creditors	-	37,500
Total	21,184	188,913

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Trade creditors / trade payables	359,200	359,200
Bank borrowings and overdrafts	-	8,558
Amounts owed to related parties	118,450	7,200
Total	477,650	374,958


	Balances owed to related parties: Tarak Manufacturing £22,500 (2024: £7,200) Zesta £95,950 (2024: £nil)