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Company Registration No. 10604560 (England and Wales)
Big Cat Property Group Limited Unaudited accounts for the year ended 30 November 2025
Big Cat Property Group Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Big Cat Property Group Limited Company Information for the year ended 30 November 2025
Director
Nicholas Morgan
Company Number
10604560 (England and Wales)
Registered Office
In The Loop Accounts Ltd Formal House 60 St. Georges Place Cheltenham Gloucestershire GL50 3PN England
Accountants
In The Loop Accounts Limited Formal House 60 ST. GEORGES PLACE Cheltenham Gloucestershire GL50 3PN
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Big Cat Property Group Limited Statement of financial position as at 30 November 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
2,556,562
2,545,573
Investments
5
1,374,432
500,090
3,930,994
3,045,663
Current assets
Debtors
6
5,239
12,247
Cash at bank and in hand
13,040
766,183
18,279
778,430
Creditors: amounts falling due within one year
7
(83,329)
(120,475)
Net current (liabilities)/assets
(65,050)
657,955
Total assets less current liabilities
3,865,944
3,703,618
Creditors: amounts falling due after more than one year
8
(776,433)
(788,773)
Provisions for liabilities
Deferred tax
(53,159)
(53,159)
Net assets
3,036,352
2,861,686
Capital and reserves
Called up share capital
9
102
102
Revaluation reserve
196,274
196,274
Profit and loss account
2,839,976
2,665,310
Shareholders' funds
3,036,352
2,861,686
For the year ending 30 November 2025 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 3 August 2026 and were signed on its behalf by
Nicholas Morgan Director Company Registration No. 10604560
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Big Cat Property Group Limited Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
Big Cat Property Group Limited is a private company, limited by shares, registered in England and Wales, registration number 10604560. The registered office is In The Loop Accounts Ltd, Formal House, 60 St. Georges Place, Cheltenham, Gloucestershire, GL50 3PN, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover represents rental income receivable from properties let in the year
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted. Deferred tax is recognised under provision within these financial statements and amounted to £53,160 (2024: £53,160)
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is caclulated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of theage and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Fixtures & fittings
5 years straight line
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Big Cat Property Group Limited Notes to the Accounts for the year ended 30 November 2025
Investment Properties
Investment Property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The surplus or deficit on revaluationis recognised in the revaluation reserve. Fair value is determined annually by the directors and derived from the current market rents and investment property yields for comparable property, adjusted if necessary for any differences in the nature, location or condition of the specific asset
Fixed Asset Investments
Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss. A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities. An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate. Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities. Investments in listed company shares are remeasured to market value at each Balance Sheet date. Any material gains and losses on remeasurement are recognised in the profit and loss account for period. The unrealised gains are then transferred and carried in a revaluation reserve.
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Big Cat Property Group Limited Notes to the Accounts for the year ended 30 November 2025
4
Tangible fixed assets
Land & buildings
Fixtures & fittings
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 December 2024
2,378,073
178,418
2,556,491
Additions
10,989
-
10,989
At 30 November 2025
2,389,062
178,418
2,567,480
Depreciation
At 1 December 2024
-
10,918
10,918
At 30 November 2025
-
10,918
10,918
Net book value
At 30 November 2025
2,389,062
167,500
2,556,562
At 30 November 2024
2,378,073
167,500
2,545,573
Revaluation reserve: This reserve records the changes in fair value of investment property net of deferred tax. Profit and loss account: This reserve records all current and prior period retained profits and losses. £ Reserve at 01 December 23 155,024 Revaluations of plant, property and equipment 55,000 Deferred Tax on Revaluations (13,750) At 30 November 24 196,274
5
Investments
Other investments
£
Valuation at 1 December 2024
500,090
Additions
789,369
Fair value adjustments
84,973
Valuation at 30 November 2025
1,374,432
Market value of unlisted investments at 30 November 2025: £475,090 (2024: £500,090 )
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
-
9,292
Accrued income and prepayments
5,239
2,955
5,239
12,247
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Big Cat Property Group Limited Notes to the Accounts for the year ended 30 November 2025
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
1,960
1,637
Taxes and social security
2,581
12,915
Other creditors
66,013
101,013
Accruals
1,500
1,500
Deferred income
11,275
3,410
83,329
120,475
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
776,433
788,773
The bank loan is secured by a debenture and a fixed charge over the properties held within the business.
9
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
102 Ordinary shares of £1 each
102
102
10
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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