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Registered Number: 9851472
England and Wales

 

 

 

BIG BOSS CONSTRUCTIONS LTD



Abridged Accounts
 


Period of accounts

Start date: 01 December 2024

End date: 30 November 2025

BIG BOSS CONSTRUCTIONS LTD
Contents Page
For the year ended 30 November 2025
Report to the directors on the preparation of the unaudited statutory accounts of BIG BOSS CONSTRUCTIONS LTD for the year ended 30 November 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of BIG BOSS CONSTRUCTIONS LTD for the year ended 30 November 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of BIG BOSS CONSTRUCTIONS LTD, as a body, in accordance with the terms of our engagement letter dated 10 July 2025. Our work has been undertaken solely to prepare for your approval the accounts of BIG BOSS CONSTRUCTIONS LTD and state those matters that we have agreed to state to the Board of Directors of BIG BOSS CONSTRUCTIONS LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BIG BOSS CONSTRUCTIONS LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that BIG BOSS CONSTRUCTIONS LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of BIG BOSS CONSTRUCTIONS LTD. You consider that BIG BOSS CONSTRUCTIONS LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of BIG BOSS CONSTRUCTIONS LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
30 November 2025.



....................................................
RAGAVAN AND CO LTD
CHARTERED CERTIFIED ACCOUNTANTS
240 GROVE LANE
BIRMINGHAM
WEST MIDLANDS
B20 2EY
15 August 2026
1
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Tangible fixed assets 4 39,158    43,509 
39,158    43,509 
Current assets      
Stocks 56,538    27,258 
Debtors -    3,661 
Cash at bank and in hand 12,089    1,467 
68,627    32,386 
Creditors: amount falling due within one year (91,148)   (53,142)
Net current assets (22,521)   (20,756)
 
Total assets less current liabilities 16,637    22,753 
Creditors: amount falling due after more than one year (3,750)   (12,466)
Provisions for liabilities (1,105)   27 
Net assets 11,782    10,314 
 

Capital and reserves 		     
Called up share capital 5 1    1 
Profit and loss account 11,781    10,313 
Shareholders' funds 11,782    10,314 
 


For the year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 15 August 2026 and were signed by:


-------------------------------
Mr KULJIT SINGH
Director
2
General Information
BIG BOSS CONSTRUCTIONS LTD is a private company, limited by shares, registered in England and Wales, registration number 9851472, registration address 133 Beauchamp Avenue, Handsworth Wood, Birmingham, West Midlands, B20 1DT.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention 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 financial statements are prepared in sterling, which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value-added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the profit and loss account so as to produce a constant, periodic rate of charge for the net obligation outstanding in each period.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles              10%
Fixtures & Fittings         10%
Plant and machinery etc 10
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work in progress is reflected in the accounts on a contract-by-contract basis by recording turnover and related costs as contract activity progresses.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Directors' Emoluments

2025
£		   2024
£
Administrative Expenses
Directors Salaries 25,000    21,999 
Directors Pension Contributions 515    - 
25,515    21,999 

3.

Average number of employees

Average number of employees during the year was 4 (2024 : 3).
4.

Tangible fixed assets

Cost or valuation Plant and machinery etc   Total
  £   £
At 01 December 2024 65,315    65,315 
Additions -    - 
Disposals -    - 
At 30 November 2025 65,315    65,315 
Depreciation
At 01 December 2024 21,806    21,806 
Charge for year 4,351    4,351 
On disposals -    - 
At 30 November 2025 26,157    26,157 
Net book values
Closing balance as at 30 November 2025 39,158    39,158 
Opening balance as at 01 December 2024 43,509    43,509 


5.

Share Capital

Allotted, called up and fully paid
2025
£		   2024
£
1 Class A share of £1.00 each 1    1 
1    1 

3