REGISTERED NUMBER: 07819834 (England and Wales)

Financial Statements for the Year Ended 31st October 2025

for

The Biglittle Co. Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

1,692

2,256

Investments

5

1

1

1,693

2,257

CURRENT ASSETS

Stocks

1,494,067

1,481,111

Debtors

6

80,463

7,755

Cash at bank

85,014

117,007

1,659,544

1,605,873

CREDITORS

Amounts falling due within one year

7

(1,578,986

)

(1,545,704

)

NET CURRENT ASSETS

80,558

60,169

TOTAL ASSETS LESS CURRENT LIABILITIES

82,251

62,426

ACCRUALS AND DEFERRED INCOME

(3,150

)

(3,000

)

NET ASSETS

79,101

59,426

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

79,099

59,424

79,101

59,426

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 2025 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 5th August 2026 and were signed by:

P D Ryb - Director

1.	STATUTORY INFORMATION

The Biglittle Co. 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:

07819834

Registered office:

Mendip House 2 Bloomfield Road

Highgate

London

N6 4ET

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 charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures and fittings - 25% reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st November 2024

and 31st October 2025

26,432

DEPRECIATION

At 1st November 2024

24,176

Charge for year

564

At 31st October 2025

24,740

NET BOOK VALUE

At 31st October 2025

1,692

At 31st October 2024

2,256

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1st November 2024

and 31st October 2025

1

NET BOOK VALUE

At 31st October 2025

1

At 31st October 2024

1

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

80,463

7,755

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

3,274

-

Other creditors

1,575,712

1,545,704

1,578,986

1,545,704