Big Business Developments Limited
Registered number: 03643513
Balance Sheet
as at 31 October 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 490,151 490,151
Current assets
Debtors 4 14,716 2,229
Cash at bank and in hand 25,946 25,708
40,662 27,937
Creditors: amounts falling due within one year 5 (113,478) (100,659)
Net current liabilities (72,816) (72,722)
Net assets 417,335 417,429
Capital and reserves
Called up share capital 300 300
Revaluation reserve 6 97,075 97,075
Profit and loss account 319,960 320,054
Shareholders' funds 417,335 417,429
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
K H Lee
Director
Approved by the board on 19 June 2026
Big Business Developments Limited
Notes to the Accounts
for the year ended 31 October 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover represents rental income receivable.
Depreciation
No depreciation has been provided in respect of investments properties. The directors consider that the lives and residual values of properties, based on current valuations, are such that any charge to the profit and loss account would be insignificant.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company - -
3 Tangible fixed assets
Land and buildings
£
Cost
At 1 November 2024 490,151
At 31 October 2025 490,151
Depreciation
At 31 October 2025 -
Net book value
At 31 October 2025 490,151
At 31 October 2024 490,151
Freehold land and buildings: 2025 2024
£ £
Historical cost 385,655 385,655
Cumulative depreciation based on historical cost - -
385,655 385,655
The freehold property was revalued by Messrs Baker Davidson Thomas, Chartered Surveyors, on 14 May 2012.
4 Debtors 2025 2024
£ £
Trade debtors 12,244 -
Other debtors 2,472 2,229
14,716 2,229
5 Creditors: amounts falling due within one year 2025 2024
£ £
Corporation tax 9,126 9,129
Other creditors 104,352 91,530
113,478 100,659
6 Revaluation reserve 2025 2024
£ £
At 1 November 2024 97,075 97,075
At 31 October 2025 97,075 97,075
7 Other information
Big Business Developments Limited is a private company limited by shares and incorporated in England. Its registered office is:
454 Ewell Road
Surbiton
KT6 7EL
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