| THE BIG HEN LTD. |
| Statement of Financial Positon As At 31 December 2025 |
|
|
|
|
31.12.2025 |
|
31.08.2024 |
|
Notes |
|
£ |
£ |
|
£ |
|
|
| Current assets |
| Cash at bank and in hand |
|
|
4,994 |
|
|
400 |
|
|
|
4,994 |
|
|
400 |
|
|
| Creditors: amounts falling within |
4 |
|
(16,671) |
|
|
(7,179) |
| one year |
|
|
|
|
|
|
|
| Total current liabilities |
|
|
|
(11,677) |
|
(6,779) |
|
|
| Total liabilities less assets |
|
|
|
£ (11,677) |
|
£ (6,779) |
| |
|
|
|
|
|
|
|
| Capital and deficit |
|
|
|
£ |
£ |
|
| Called up share capital |
5 |
|
100 |
|
|
100 |
| Profit and loss account |
|
|
(11,777) |
|
|
(6,879) |
| |
|
|
|
|
|
|
| Shareholders' reserves |
|
|
|
£ (11,677) |
|
£ (6,779) |
|
|
|
|
|
|
|
| For the financial year in question the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. |
| The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. |
| The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparationof accounts. |
| The financial statements have been prepared in accordance with special provision of Part 15 of the Companies Act 2006 relating to small companies and with the provisions of FRS 102 Section 1A Small Entities. |
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|
|
|
| Ran Ben-David |
| Director |
| Conpany number: SC572665 |
9 September 2026 |
|
| THE BIG HEN LTD. |
|
| Notes to the financial statements - 31 December 2025 |
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|
Accounting policies |
| 1 |
STATUTORY INFORMATION |
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|
Company Information |
|
The Big Hen Ltd is a private limited company incorporated and domiciled in Scotland. The address of its registered office is 18 Denholm Way, Musselburgh, East Lothian, EH21 6TT. |
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| 2. |
ACCOUNTING POLICIES |
|
| 2.1 |
Basis of accounting |
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The financial statements have been prepared on a going concern basis, under historical cost convention and in accordance with the provisions of FRS 102 Sedction 1A small entities and the Companies Act 2006. |
|
The financial statements are presented in sterling (£). |
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The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. |
|
| 2.2 |
Foreign currencies |
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Assets and liabilities in foreign currencies are translated into Sterling at the rate of exchange ruling at the Balance Sheet date. Transaction in Foreign currencies are translated into Sterling at the rate of exchange ruling at the date of the transaction. |
|
| 2.3 |
Going Concern |
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The company is financed by its parent company and the parent company guarantees that it will continue to provide the necessary financial support to assist the company with its cash flow. This guarantee is for a period of at least 12 months. |
|
On the basis of the above , the directors are of the view that the company will have sufficient funds to meet its cash flow requirements in the next 12 months and therefore consider it appropriate to prepare the financial statement on a going concern basis. |
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| THE BIG HEN LTD. |
|
| Notes to the financial statements - 31 December 2025 |
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| 2. |
ACCOUNTING POLICIES (continued) |
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| 2.4 |
Creditors |
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Basic financial liabilities including trade and other payable are measured at transaction price. |
|
Long term loan advanced by group companies is measured at present value, discounted at a market rate of interest. |
|
| 2.5 |
Current & deferred taxation |
|
Deferred taxation is provided using the liability method to take into account timing from the inclusion of items of expenditure in taxation computations in periods that differ from those differences arising in which they are included in the financial statements to the extent that it is probably that an or assets will crystallize in the future. |
|
Provision for deferred taxation is set off against debit balance of deferred taxation. |
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The current income tax charged is calculated on the basis of the tax rate and laws that have been enacted or substantially enacted by the reporting date in the countries where the company operated and generates income. |
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| 3. |
Employees |
31.12.2025 |
|
31.08.2024 |
|
|
The average number of employees during the year |
0 |
|
0 |
|
|
|
|
|
|
|
|
|
|
|
| 4. |
Creditors: amounts falling due after more |
|
within one year |
|
|
|
|
|
|
31.12.2025 |
|
31.08.2024 |
|
|
|
|
|
|
£ |
|
£ |
|
|
Parent company |
14,031 |
|
0 |
|
VAT |
- |
|
95 |
|
Corporation tax |
0 |
|
5,485 |
|
Accruals |
2,640 |
|
1,599 |
|
|
|
|
|
|
16,671 |
|
7,179 |
|
|
|
|
|
|
|
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| THE BIG HEN LTD. |
|
| Notes to the financial statements - 31 December 2025 |
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| 5. |
Share capital |
|
|
|
|
|
31.12.2025 |
|
31.08.2024 |
|
|
|
|
|
£ |
|
£ |
|
|
Allotted, called up and fully paid: |
|
100 Ordinary shares of £1 each |
100 |
|
100 |
|
|
|
|
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| 6. |
Related party transactions |
|
Control: |
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The immediate and ultimate parent company is Unibeam Ltd, a company incorporated in Israel whose address is: 11 HaOranim St., Hod Hasharon, 4526322, Israel. |
|
Unibeam Ltd is the smallest and largest group to prepare consolidated accounts that can be obtained from its registered office. |
|
|
Transaction: |
|
The company is exempt from disclosing transactions with related parties that are wholly owned within the same group in accordance with FRS 102 Section 33(1)A. |
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| 7. |
Commitment: |
|
The company does not have any financial commitment as at 31 December 2025. |