REGISTERED NUMBER: 03915700 (England and Wales)

B.I.G. (Brackets and Bolts) Limited

Unaudited Financial Statements

for the year ended

31 March 2026

Page

Balance Sheet

1

to

2

Notes to the Financial Statements

3

to

5

FIXED ASSETS

Property, plant and equipment

4

1,628

974

CURRENT ASSETS

Debtors

5

304,741

236,449

Cash at bank

104,977

95,417

409,718

331,866

CREDITORS

Amounts falling due within one year

6

(37,440

)

(38,391

)

NET CURRENT ASSETS

372,278

293,475

TOTAL ASSETS LESS CURRENT LIABILITIES

373,906

294,449

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

373,806

294,349

SHAREHOLDERS' FUNDS

373,906

294,449

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 July 2026 and were signed by:

Mr K P Burgess - Director

1.	STATUTORY INFORMATION

B.I.G. (Brackets and Bolts) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

03915700

Registered office:

Town Wall House

Balkerne Hill

Colchester

Essex

CO3 3AD

For the purposes of presentation, the financial statements are rounded to the nearest Pound Sterling (£).

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 the total amount receivable by the company for goods supplied and services provided, excluding VAT and trade discounts.

Property, plant and equipment

Depreciation is provided ta the following annual rates in order to write off the cost less residual value of each asset over its estimated useful life.

Improvements to property

- 20% on cost

Plant and machinery

- 25% on cost

Fixtures, fittings and website

- 15% on cost

Motor vehicle

- 33% on cost and 25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Operating lease agreements

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

Financial instruments

Basic financial instruments are measured at amortised cost.

3.	EMPLOYEES AND DIRECTORS

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

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures,

Improvements

fittings

to

Plant and

and

Motor

property

machinery

website

vehicles

Totals

£

£

£

£

£

COST

At 1 April 2025

44,659

4,593

16,215

26,611

92,078

Additions

-

-

1,083

-

1,083

At 31 March 2026

44,659

4,593

17,298

26,611

93,161

DEPRECIATION

At 1 April 2025

44,659

4,593

15,241

26,611

91,104

Charge for year

-

-

429

-

429

At 31 March 2026

44,659

4,593

15,670

26,611

91,533

NET BOOK VALUE

At 31 March 2026

-

-

1,628

-

1,628

At 31 March 2025

-

-

974

-

974

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts due from related undertaking

292,524

221,286

Other debtors

531

531

Deferred tax asset

Accelerated capital allowances

2,811

3,180

Prepayments and accrued income

8,875

11,452

304,741

236,449

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

899

1,145

Corporation tax

25,783

27,654

Other tax and social security

7,594

6,936

Directors' current accounts

1,062

312

Accruals and deferred income

2,102

2,344

37,440

38,391

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

10,446

47,338

Between one and five years

1,278

11,725

11,724

59,063

8.	RELATED PARTY TRANSACTIONS