REGISTERED NUMBER: 06811167 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2026

for

Big Little Office Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P D Coward

REGISTERED OFFICE:

Unit A At Highbridge Farm Highbridge Rd

Highbridge

Eastleigh

Hampshire

SO50 6HN

REGISTERED NUMBER:

06811167 (England and Wales)

ACCOUNTANTS:

Roches

Chartered Accountants

1 Manor Court

6 Barnes Wallis Road

Segensworth

Fareham

Hampshire

PO15 5TH

FIXED ASSETS

Tangible assets

4

276,650

297,733

CURRENT ASSETS

Debtors

5

15,189

24,788

Cash at bank

-

12,288

15,189

37,076

CREDITORS

Amounts falling due within one year

6

43,743

65,868

NET CURRENT LIABILITIES

(28,554

)

(28,792

)

TOTAL ASSETS LESS CURRENT LIABILITIES

248,096

268,941

CREDITORS

Amounts falling due after more than one year

7

(34,077

)

(59,993

)

PROVISIONS FOR LIABILITIES

(52,564

)

(51,991

)

NET ASSETS

161,455

156,957

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

161,454

156,956

SHAREHOLDERS' FUNDS

161,455

156,957

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 31 July 2026 and were signed by:

P D Coward - Director

1.	STATUTORY INFORMATION

Big Little Office 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33% on cost and 25% on cost

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable and loans to related parties.

Financial assets & financial liabilities are initially recognised at the transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method. However, if the arrangement constitutes a financing transaction then it is measured at the present value of the future receipts discounted at a market rate of interest.

Financial assets & financial liabilities classified as receivable within one year are not amortised.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2025

487,709

Additions

1,708

Disposals

(2,321

)

At 28 February 2026

487,096

DEPRECIATION

At 1 March 2025

189,976

Charge for year

22,581

Eliminated on disposal

(2,111

)

At 28 February 2026

210,446

NET BOOK VALUE

At 28 February 2026

276,650

At 28 February 2025

297,733

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 March 2025

and 28 February 2026

368,351

DEPRECIATION

At 1 March 2025

120,070

Charge for year

20,679

At 28 February 2026

140,749

NET BOOK VALUE

At 28 February 2026

227,602

At 28 February 2025

248,281

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

8,562

5,344

Other debtors

6,627

19,444

15,189

24,788

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans and overdrafts

11,851

4,770

Hire purchase contracts

20,990

42,630

Trade creditors

5,550

8,354

Taxation and social security

2,032

2,681

Other creditors

3,320

7,433

43,743

65,868

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans

6,278

11,165

Hire purchase contracts

27,799

48,828

34,077

59,993

8.	SECURED DEBTS

The following secured debts are included within creditors:

28.2.26

28.2.25

£

£

Hire purchase contracts

48,789

91,458

The hire purchase debt is secured on the assets concerned.