Big Property Services Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: SC573397 (Scotland)

Unaudited Financial Statements

For The Year Ended 31 December 2025

for

Big Property Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

10

DIRECTORS:

E K Sharma

A K Sharma

R Salwan

REGISTERED OFFICE:

18 Bogmoor Place

Glasgow

G51 4TQ

REGISTERED NUMBER:

SC573397 (Scotland)

ACCOUNTANTS:

Atkinson Donnelly LLP

1 Cambuslang Court

Cambuslang

Glasgow

Strathclyde

G32 8FH

FIXED ASSETS

Intangible assets

4

16,366

22,697

Tangible assets

5

-

Investments

6

450,127

475,627

466,493

498,324

CURRENT ASSETS

Debtors

7

797,421

554,218

Cash at bank

3,116

1,657

800,537

555,875

CREDITORS

Amounts falling due within one year

8

33,354

528,804

NET CURRENT ASSETS

767,183

27,071

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,233,676

525,395

CREDITORS

Amounts falling due after more than one year

9

1,077,088

139,604

NET ASSETS

156,588

385,791

CAPITAL AND RESERVES

Called up share capital

250

Retained earnings

156,338

385,541

SHAREHOLDERS' FUNDS

156,588

385,791

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 17 September 2026 and were signed on its behalf by:

E K Sharma - Director

1.	STATUTORY INFORMATION

Big Property Services Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the 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 as modified by the revaluation of certain assets.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery

-

20% on cost

Computer equipment

-

33% on cost

Financial instruments

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.

Creditors

Short term trade 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.

Cash and Bank Balances

Cash and bank balances are measured at the transaction price.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 2 ).

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

63,315

AMORTISATION

At 1 January 2025

40,618

Charge for year

6,331

At 31 December 2025

46,949

NET BOOK VALUE

At 31 December 2025

16,366

At 31 December 2024

22,697

5.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

COST

At 1 January 2025

1,200

500

1,700

Disposals

(1,200

)

(500

)

(1,700

)

At 31 December 2025

-

DEPRECIATION

At 1 January 2025

1,200

500

1,700

Eliminated on disposal

(1,200

)

(500

)

(1,700

)

At 31 December 2025

-

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 January 2025

475,627

Revaluations

(25,500

)

At 31 December 2025

450,127

NET BOOK VALUE

At 31 December 2025

450,127

At 31 December 2024

475,627

Cost or valuation at 31 December 2025 is represented by:

Other

investments

£

Cost

450,127

7.

DEBTORS

31.12.25

31.12.24

£

Amounts falling due within one year:

Amounts owed by group undertakings

-

537,218

Amounts owed by associates

-

17,000

-

554,218

Amounts falling due after more than one year:

Amounts owed by group undertakings

780,421

-

Amounts owed by associates

17,000

-

797,421

-

Aggregate amounts

797,421

554,218

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Bank loans and overdrafts

7,525

20,061

Amounts owed to group undertakings

-

371,538

Amounts owed to associates

-

55,774

Other creditors

25,829

81,431

33,354

528,804

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

Bank loans

15,171

22,696

Amounts owed to group undertakings

965,339

1

Amounts owed to associates

5,500

-

Other creditors

91,078

116,907

1,077,088

139,604

10.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

Other loans

116,907

140,757

The Franchiser, Service Master holds security over all assets in the business.

11.	RELATED PARTY DISCLOSURES

Trading transactions are conducted with each of these trading entities under normal business terms. No interest has been applied to the loan balances.

Purchases

Net trading
balances due
from/(to)

Loan balances
due from/(to)

Group:

£

Pristine Cleaning Services Ltd

-

193,582

Tayside Fife and Cleaning Company Ltd

-

236,152

SMCSG Ltd

-

178,062

Frame Contract Services Ltd

-

(454,743)

F.A.G Glasgow Ltd

-

172,625

Kilmardinny 78 Ltd

-

(510,595)

Associates:

Big Property Scotland Ltd

-

(5,500)

Banyan Property Investments Ltd

17,000

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Big Property Services Limited for the year ended 31 December 2025 which comprise the Income Statement, Balance Sheet, 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 ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the Board of Directors of Big Property Services Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Big Property Services Limited and state those matters that we have agreed to state to the Board of Directors of Big Property Services Limited, as a body, in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Big Property Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Big Property Services Limited. You consider that Big Property Services Limited 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 financial statements of Big Property Services Limited. 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 financial statements.

Atkinson Donnelly LLP

1 Cambuslang Court

Cambuslang

Glasgow

Strathclyde

G32 8FH

17 September 2026