REGISTERED NUMBER: 05312749 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

FOR

BIG SAVER LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Director:

R Bhudia

Registered office:

110-112 Moorside Street

Droylsden

Manchester

M43 7HL

Registered number:

05312749 (England and Wales)

Accountants:

DBF Associates

Chartered Accountants

South Cheetham B C

10 Park Place

Manchester

Lancashire

M4 4EY

Fixed assets

Intangible assets

4

229,500

229,500

Tangible assets

5

85,788

76,535

Investments

6

162

162

315,450

306,197

Current assets

Stocks

50,125

50,325

Cash at bank and in hand

39,675

42,662

89,800

92,987

Creditors

Amounts falling due within one year

7

70,158

58,920

Net current assets

19,642

34,067

Total assets less current liabilities

335,092

340,264

Creditors

Amounts falling due after more than one year

8

154,194

182,422

Net assets

180,898

157,842

Capital and reserves

Called up share capital

9

200

200

Retained earnings

180,698

157,642

Shareholders' funds

180,898

157,842

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

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

The director acknowledges his 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 13th May 2026 and were signed by:

R Bhudia - Director

1.	Statutory information

Big Saver 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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 1994, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Equipment

-

15% 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.

3.	Employees and directors

The average number of employees during the year was 4 (2025 - 5 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1st April 2025

and 31st March 2026

270,000

Amortisation

At 1st April 2025

and 31st March 2026

40,500

Net book value

At 31st March 2026

229,500

At 31st March 2025

229,500

5.	Tangible fixed assets

Improvements

Fixtures

to

and

Motor

property

fittings

vehicles

Equipment

Totals

£

£

£

£

£

Cost

At 1st April 2025

40,000

77,333

68,355

11,425

197,113

Additions

-

38,172

-

-

38,172

Disposals

-

-

(68,355

)

-

(68,355

)

At 31st March 2026

40,000

115,505

-

11,425

166,930

Depreciation

At 1st April 2025

-

63,458

47,516

9,604

120,578

Charge for year

-

7,807

-

273

8,080

Eliminated on disposal

-

-

(47,516

)

-

(47,516

)

At 31st March 2026

-

71,265

-

9,877

81,142

Net book value

At 31st March 2026

40,000

44,240

-

1,548

85,788

At 31st March 2025

40,000

13,875

20,839

1,821

76,535

6.	Fixed asset investments

Other

investments

£

Cost

At 1st April 2025

and 31st March 2026

162

Net book value

At 31st March 2026

162

At 31st March 2025

162

7.

Creditors: amounts falling due within one year

2026

2025

£

£

Trade creditors

45,950

37,136

Taxation and social security

17,237

18,304

Other creditors

6,971

3,480

70,158

58,920

8.

Creditors: amounts falling due after more than one year

2026

2025

£

£

Bank loans

2,641

13,080

Hire purchase contracts

-

29,397

Other creditors

151,553

139,945

154,194

182,422

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

100

Ordinary B

£1

100

100

200

200