Big Bale Company Limited

	Page
Company Information	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Page 1

Page 2

Balance Sheet

As At 30 November 2025

Balance Sheet

Registered number: 12977272

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		4,433,832		4,433,832

			4,433,832		4,433,832
CURRENT ASSETS
Debtors	5	100,030		100,030
Cash at bank and in hand		15		15

		100,045		100,045
Creditors: Amounts Falling Due Within One Year	6	(376,445 )		(318,585 )

NET CURRENT ASSETS (LIABILITIES)			(276,400 )		(218,540 )

TOTAL ASSETS LESS CURRENT LIABILITIES			4,157,432		4,215,292

Creditors: Amounts Falling Due After More Than One Year	7		(637,500 )		(787,500 )

NET ASSETS			3,519,932		3,427,792

CAPITAL AND RESERVES
Called up share capital	8		30		30
Share premium account			2,261,752		2,261,752
Profit and Loss Account			1,258,150		1,166,010

SHAREHOLDERS' FUNDS			3,519,932		3,427,792

Page 2

Page 3

Big Bale Company Limited

Balance Sheet (continued)

As At 30 November 2025

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 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.

The financial statements were approved by the board of directors of Big Bale Company Limited (Company No. 12977272) on 19 June 2026 and were signed on its behalf by:

Ms J T Johnson

Director

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

Page 3

Page 4

Big Bale Company Limited

Notes to the Financial Statements

For The Year Ended 30 November 2025

Notes to the Financial Statements

1. General Information

Big Bale Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12977272 . The registered office is Rectory Farm, Luddington, Peterborough, Cambs, PE8 5QS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value 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.

The principle accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Summary of disclosure exemptions

The financial statements present information about the company as an individual undertaking not about its group. The company is not required to prepare group accounts since it satisfies the exemptions available as defined by Section 399 of the Companies Act 2006 as it and its subsidiary quailify as a small group.

2.2. 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.

2.3. Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less

impairment.

Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

2.4. Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Page 4

Page 5

Big Bale Company Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

2.5. Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

2.5. Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

2.6. Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

2.7. Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 4)

4. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 December 2024	4,433,832

As at 30 November 2025	4,433,832

Provision
As at 1 December 2024	-

As at 30 November 2025	-

Net Book Value
As at 30 November 2025	4,433,832

As at 1 December 2024	4,433,832

Page 5

Page 6

Big Bale Company Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	100,000	100,000
Amounts owed by group undertakings	30	30

	100,030	100,030

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other loans	150,000	150,000
Amounts owed to subsidiaries	226,445	168,585

	376,445	318,585

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other loans	637,500	787,500

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	30	30

9. Related Party Transactions

The ultimate controlling party is Mr D H O Price.

Page 6

Directors	Mr D B Johnson
	Mr D H Price
	Mrs P Price
	Ms J T Johnson

Company Number	12977272

Registered Office	Rectory Farm
	Luddington
	Peterborough
	Cambs
	PE8 5QS

Accountants	Saul Fairholm Limited
	Chartered Accountants
	12 Tentercroft Street
	Lincoln
	Lincolnshire
	LN5 7DB