REGISTERED NUMBER: 02972579 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

BIG FISH PARTNERS LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

D P Haydn-Taylor

Mrs V A Haydn-Taylor

T Hansell

SECRETARY:

Mrs V A Haydn-Taylor

REGISTERED OFFICE:

Unit 11 Chelsea Wharf

15 Lots Road

London

SW10 0QJ

REGISTERED NUMBER:

02972579 (England and Wales)

ACCOUNTANTS:

Thorne Lancaster Parker

5th Floor

Palladium House

1-4 Argyll Street

London

W1F 7TA

FIXED ASSETS

Property, plant and equipment

5

68,437

89,312

Investments

6

30,000

79,867

98,437

169,179

CURRENT ASSETS

Debtors

7

608,654

609,546

Cash at bank

219,555

343,631

828,209

953,177

CREDITORS

Amounts falling due within one year

8

(356,291

)

(333,340

)

NET CURRENT ASSETS

471,918

619,837

TOTAL ASSETS LESS CURRENT LIABILITIES

570,355

789,016

CAPITAL AND RESERVES

Called up share capital

9

120

100

Retained earnings

570,235

788,916

SHAREHOLDERS' FUNDS

570,355

789,016

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 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 9 July 2026 and were signed on its behalf by:

D P Haydn-Taylor - Director

Mrs V A Haydn-Taylor - Director

1.	STATUTORY INFORMATION

Big Fish Partners 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Income recognition

Income is recognised at the fair value of consideration received or receivable for services provided to the external customers in the ordinary course of the business. The fair value of the consideration takes into account trade discounts and settlement discounts.

Revenue under service contracts is recognised when the company obtains the right to consideration.

Revenue is shown net of value added tax.

Tangible fixed assets & depreciation

Plant and machinery are initially measured at cost (or deemed cost) and are subsequently measured at cost or valuation, net of depreciation and accumulated impairment losses.

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

Plant and machinery

25% on a reducing basis

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive income, 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 statement of financial position date.

Taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme, where the amounts are charged to profit or loss is the contributions payable in the year. Differences between contributions payable in the year and the contributions actually paid are shown as either accruals or prepayments.

Financial instruments

The company has chosen to adopt Section 11 of FRS 102 in respect of financial instruments as it has only basic financial instruments.

a) Basic financial assets

Trade and other debtors, loans to related companies, other debtors and bank balances, which are due within one year are initially recognised at transaction price and subsequently carried at amortised cost being the transaction price less any amounts settled and any impairment losses.

At the end of each reporting period basic financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss.

If there is decrease in the impairment loss arising from an event occurring after the impairment was recognised the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

A financial asset is derecognised only when the contractual rights to cash flows expire or are settled, or substantially all the risks and rewards of ownership are transferred to another party, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to seel the asset in its entirety to an unrelated third party.

b) Basic financial liabilities and equity

Financial liabilities are classified as liabilities and equity instruments according to the substance of the contractual arrangements entered into. an equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Trade creditors, other creditors and loans from fellow related companies are initially recognised at transaction price and subsequently carried at amortised cost, being transaction price less any amounts settled.

Other loans are initially recognised at the transaction price, including transaction costs and subsequently measured at amortised cost using the effective interest method. Interest expense is recognised on the basis of the effective interest method and is included in interest payable and other similar charges.

Basic financial liabilities are derecognised when the contractual obligation is discharged, cancelled or expired.

c) Equity instruments

The ordinary share capital of the company is classified as equity and recorded at fair value of the cash or other resources received or receivable, net of direct costs of issuing the equity instruments.

Cash and cash equivalents

Cash and cash equivalents in the balance sheet comprise cash at banks and in hand and short term deposits with an original maturity date of three months or less.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 33 (2024 - 37 ) .

5.	PROPERTY, PLANT AND EQUIPMENT

Plant &

machinery

£

COST

At 1 October 2024

844,237

Additions

1,938

At 30 September 2025

846,175

DEPRECIATION

At 1 October 2024

754,925

Charge for year

22,813

At 30 September 2025

777,738

NET BOOK VALUE

At 30 September 2025

68,437

At 30 September 2024

89,312

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 October 2024

79,867

Impairments

(49,867

)

At 30 September 2025

30,000

NET BOOK VALUE

At 30 September 2025

30,000

At 30 September 2024

79,867

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

578,279

581,548

Other debtors

1,418

947

Prepayments and accrued income

28,957

27,051

608,654

609,546

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

166,082

138,359

Corporation Tax

21,785

7,492

Social security and other taxes

94,093

134,158

Accruals and deferred income

74,331

53,331

356,291

333,340

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary Shares

1

100

100

10

Ordinary B Shares

1

10

-

10

Ordinary C Shares

1

10

-

120

100

On the 2nd July 2025 the company issued 10 ordinary B shares and 10 ordinary C shares at par. There are no voting rights attributable to the B and C shares issued.

10.	ULTIMATE CONTROLLING PARTY

11.	PENSION COMMITMENTS

The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the funds and amounted to £81,284 (2024: £85,046).