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Registered number: 03431887 BIGMORE BENEFITS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
BIGMORE BENEFITS LIMITED REGISTERED NUMBER: 03431887 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 2,565 |  | 3,135
|  |  | 2,565 |  | 3,135
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 76,238 |  | 174,069 |
Cash at bank and in hand |  | 16,013 |  | 46,139 |
|  | 92,251 |  | 220,208 |
Creditors: amounts falling due within one year | 6 | (94,577) |  | (121,813) |
Net current (liabilities)/assets |  |  | (2,326) |  | 98,395
Total assets less current liabilities |  |  | 239 |  | 101,530
Creditors: amounts falling due after more than one year | 7 |  | (1,666) |  | (11,667)
Net (liabilities)/assets |  |  | (1,427) |  | 89,863
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 16,675 |  | 16,675
Share premium account | 10 |  | 33,622 |  | 33,622
Profit and loss account | 10 |  | (51,724) |  | 39,566
|  |  | (1,427) |  | 89,863
Page 1
BIGMORE BENEFITS LIMITED REGISTERED NUMBER: 03431887 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 15 July 2026.
A Nettleship
Director
The notes on pages 3 to 9 form part of these financial statements. Page 2
BIGMORE BENEFITS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Bigmore Benefits Limited is a private company limited by shares incorporated in England and Wales. The registered office is St George's House, 25 Bridge Street, Walton-on-Thames, Surrey, United Kingdom, KT12 1AF. The principal activity of the Company is that of pensions and benefits and related services sourcing and administration. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business. Commission is treated as income, on the date the related transaction is entered into or on the date of renewal. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 3
BIGMORE BENEFITS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.6 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.7 | Current Tax
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.8 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 15% |
|  |  |  | Computers | - | 33% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 4
BIGMORE BENEFITS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.10 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.11 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.12 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” and Section 12 "Other Financial Instruments Issues" of FRS 102 to all of its financial instruments. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Basic financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. Page 5
BIGMORE BENEFITS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 9 (2024 - 8).
4. | Tangible fixed assets
|  | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 January 2025 | 3,212 | 4,508 | 7,720
| Additions | - | 987 | 987
| At 31 December 2025 | 3,212 | 5,495 | 8,707
| Depreciation |  |  |
| At 1 January 2025 | 1,800 | 2,785 | 4,585
| Charge for the year on owned assets | 481 | 1,076 | 1,557
| At 31 December 2025 | 2,281 | 3,861 | 6,142
| Net book value |  |  |
| At 31 December 2025 | 931 | 1,634 | 2,565
| At 31 December 2024 | 1,412 | 1,723 | 3,135
Page 6
BIGMORE BENEFITS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 19,705 | 17,551
| Amounts owed by group undertakings | - | 96,199
| Other debtors | 53,897 | 53,897
| Prepayments and accrued income | 2,636 | 6,422
|  | 76,238 | 174,069
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 10,000 | 10,000
| Trade creditors | 2,363 | 48,821
| Amounts owed to group undertakings | 33,351 | -
| Other taxation and social security | 3,855 | 6,391
| Other creditors | 2,530 | 15,882
| Accruals and deferred income | 42,478 | 40,719
|  | 94,577 | 121,813
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 1,666 | 11,667
Page 7
BIGMORE BENEFITS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
8. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 10,000 | 10,000
| Amounts falling due 2-5 years |  |
| Bank loans | 1,666 | 11,667
|  | 11,666 | 21,667
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 10,000 (2024 - 10,000) Ordinary shares shares of £1 each | 10,000 | 10,000
|  | 6,675 (2024 - 6,675) Ordinary A shares shares of £1 each | 6,675 | 6,675
|  |  | 16,675 | 16,675
Page 8
BIGMORE BENEFITS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
10. | Reserves
Profit and loss account The profit and loss account represents cumulative distributable profits and losses net of dividends and other adjustments
11. | Pension commitments
The Company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £18,539 (2024 - £8,035). There were no contributions £Nil (2024 - £Nil) payable to the fund at the balance sheet date.
12. | Related party transactions
| At the year end, included within other debtors is a loan to a director which amounts to £40,297 (2024 - £40,297). This loan is interest free and repayable on demand. At the year end, included within trade debtors are amounts owed to the Company of £Nil (2024 - £1,200) by a company under common control. At the year end, included within other creditors are amounts owed by the Company of £1,725 (2024 - £Nil) to a company under common control.
13. | Controlling party
The company is controlled by its parent company Bigmore Associates Limited, a company incorporated in England and Wales. Its registered office address is St. Georges House, 25 Bridge Street, Walton-on-Thames, Surrey, KT12 1AF.
Page 9