Big Blue Bear Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 11249917

Big Blue Bear Ltd

Filleted Unaudited Financial Statements

31 March 2026

Big Blue Bear Ltd

Financial Statements

Year ended 31 March 2026

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Big Blue Bear Ltd

Statement of Financial Position

31 March 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	5		85,701	102,134

Current assets

Debtors	6	23,538	3,093
Cash at bank and in hand		4,922	5,239
		--------	-------
		28,460	8,332

Creditors: amounts falling due within one year	7	229,309		89,021
		---------		--------
Net current liabilities			200,849	80,689
			---------	---------
Total assets less current liabilities			( 115,148)	21,445

Creditors: amounts falling due after more than one year	8		–	109,308

Provisions	–	5,952
	---------	---------
Net liabilities	( 115,148)	( 93,815)
	---------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	( 115,248)	( 93,915)
	---------	--------
Shareholder deficit	( 115,148)	( 93,815)
	---------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Big Blue Bear Ltd

Statement of Financial Position (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 28 August 2026 , and are signed on behalf of the board by:

C D Dempsey
Director

Company registration number: 11249917

Big Blue Bear Ltd

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Croft, Pishill, Henley-On-Thames, RG9 6HH, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

These accounts have been prepared on the going concern basis, and the company relies on the ongoing support of the director.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	-	50% straight line
Motor vehicles	-	20% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2025: 3 ).

5. Tangible assets

	Fixtures and fittings	Motor vehicles	Total
	£	£	£
Cost
At 1 April 2025	44,044	198,408	242,452
Additions	250	–	250
	--------	---------	---------
At 31 March 2026	44,294	198,408	242,702
	--------	---------	---------
Depreciation
At 1 April 2025	39,621	100,697	140,318
Charge for the year	2,994	13,689	16,683
	--------	---------	---------
At 31 March 2026	42,615	114,386	157,001
	--------	---------	---------
Carrying amount
At 31 March 2026	1,679	84,022	85,701
	--------	---------	---------
At 31 March 2025	4,423	97,711	102,134
	--------	---------	---------

6. Debtors

	2026	2025
	£	£
Other debtors	23,538	3,093
	--------	-------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	2,535	2,648
Social security and other taxes	98	4,334
Other creditors	226,676	82,039
	---------	--------
	229,309	89,021
	---------	--------

8. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Other creditors	–	109,308
	----	---------

9. Related party transactions

At the year end the company owed the director £109,895 (2025: £60,968).