Big Presence Ltd

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the directors on the preparation of the unaudited statutory accounts of Big Presence Ltd for the year ended 31 March 2026

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Big Presence Ltd which comprise the Profit and Loss Account, the 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 of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Big Presence Ltd , as a body, in accordance with the terms of our engagement letter dated 13 August 2024. Our work has been undertaken solely to prepare for your approval the accounts of Big Presence Ltd and state those matters that we have agreed to state to the directors of Big Presence Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Big Presence Ltd and its directors as a body for our work or for this report.

It is your duty to ensure that Big Presence Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Big Presence Ltd . You consider that Big Presence 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 accounts of Big Presence 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 financial statements.

2nd July 2026

Ascendis Accountants, Business & Tax Advisors Ltd

Chartered Certified Accountants, Taxation and Business Advisors

Unit 3, Building 2, The Colony Wilmslow

Altrincham Road

Wilmslow

Cheshire

SK9 4LY

Page 1

Page 2

Big Presence Ltd

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: 13730501

		31 March 2026		31 March 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		425		4,144

			425		4,144
CURRENT ASSETS
Debtors	5	84,660		58,085
Cash at bank and in hand		39,834		60,142

		124,494		118,227
Creditors: Amounts Falling Due Within One Year	6	(46,107 )		(37,647 )

NET CURRENT ASSETS (LIABILITIES)			78,387		80,580

TOTAL ASSETS LESS CURRENT LIABILITIES			78,812		84,724

PROVISIONS FOR LIABILITIES
Deferred Taxation			(106 )		(1,036 )

NET ASSETS			78,706		83,688

CAPITAL AND RESERVES
Called up share capital	7		1,080		1,080
Profit and Loss Account			77,626		82,608

SHAREHOLDERS' FUNDS			78,706		83,688

Page 2

Page 3

Big Presence Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Jonathan Finch

Director

2nd July 2026

The notes on pages 4 to 6 form part of these financial statements.

Page 3

Page 4

Big Presence Ltd

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Big Presence Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13730501 . The registered office is Unit 3, Building 2, The Colony Wilmslow, Altrincham Road, Wilmslow, Cheshire, SK9 4LY.

The companies principal place of trading was Suite 8 Blackburn Enterprise Centre, Furthergate, Blackburn, Lancs, BB1 3HQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

25% Straight line

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 5)

Page 4

Page 5

Big Presence Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 April 2025	8,692
Disposals	(4,289 )

As at 31 March 2026	4,403

Depreciation
As at 1 April 2025	4,548
Provided during the period	970
Disposals	(1,540 )

As at 31 March 2026	3,978

Net Book Value
As at 31 March 2026	425

As at 1 April 2025	4,144

5. Debtors

	31 March 2026	31 March 2025
	£	£
Due within one year
Trade debtors	73,375	55,847
Other debtors	11,285	2,238

	84,660	58,085

6. Creditors: Amounts Falling Due Within One Year

	31 March 2026	31 March 2025
	£	£
Trade creditors	-	1,681
Other creditors	319	268
Taxation and social security	45,788	35,698

	46,107	37,647

7. Share Capital

	31 March 2026	31 March 2025
Allotted, called up and fully paid	£	£
810 Ordinary A shares of £ 1 each	810	810
270 Ordinary B shares of £ 1 each	270	270

	1,080	1,080

Page 5

Page 6

Big Presence Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Andrew Coles	95	4,772	255	-	4,552
Mr Jonathan Finch	(35 )	4,770	398	-	4,337

The above loan is unsecured, interest free and repayable on demand.

Page 6