Micro-entity Accounts - BIG BAD FLAG LTD

BIG BAD FLAG LTD Registered Number 15449017

Micro-entity Balance Sheet as at 31 January 2026

	2026	2025
	£	£
Called up share capital not paid	-	-
Fixed Assets	1,839	544
Current Assets	19,893	8,362
Prepayments and accrued income	-	-
Creditors: amounts falling due within one year	(16,597)	(7,570)
Net current assets (liabilities)	3,296	792
Total assets less current liabilities	5,135	1,336
Creditors: amounts falling due after more than one year	0	0
Provisions for liabilities	0	0
Accruals and deferred income	(972)	(13)
Total net assets (liabilities)	4,163	1,323
Capital and reserves	4,163	1,323

For the year ending 31 January 2026 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 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 accounts.
The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 30 October 2026

And signed on their behalf by:
Jake Aaron Lewis, Director

Footnotes:

Advances and credits
The director current account is unsecured and interest-free, with no fixed repayment schedule. No amounts were waived or written off and no guarantees were entered into on behalf of the director. The cash dividends of GBP36,188.04 are distributions, not advances.

Director: Jake Aaron Lewis.
Year ended 31 January 2026: opening amount due from director GBP4,604.90; advances GBP10,803.41; repayments and credits GBP110.00; closing amount due from director GBP15,298.31.
Previous period ended 31 January 2025 (restated): opening amount due to director GBP1,132.74; advances GBP30,762.64; repayments and credits GBP25,025.00; closing amount due from director GBP4,604.90.

Current assets include the director loan above and GBP1,520.40 of recoverable section 455 tax (previous period, restated: GBP1,520.40). Recovery requires payment, qualifying loan repayment and a claim; substantially all is expected more than one year after the balance sheet date. A GBP2,000 cash repayment on 20 May 2026 and a GBP24,000 dividend credited on 23 October 2026 cleared the remaining January 2026 loan. Later advances leave GBP10,305.98 due from the director on 23 October 2026.

BIG BAD FLAG LTD Registered Number 15449017

Notes to the Micro-entity Accounts for the period ended 31 January 2026

1Employees

	2026	2025
Average number of employees during the period	0	0

2Accounting Policies

Basis of measurement and preparation of accounts
Big Bad Flag LTD is a private company limited by shares, registered in England and Wales. Its registered office is 57 Lyttleton Road, Northampton, NN5 7BF. These accounts cover 1 February 2025 to 31 January 2026 and use the historical cost and going-concern bases and FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime. Balance-sheet figures are presented in whole pounds. Current assets total separately rounded debtors and bank balances; other subtotals use displayed components. Notes retain pence.

Other accounting policies
Employees
The average number of employees was nil (previous period: nil). The sole director was an unpaid office-holder.

Comparative figures
Comparatives cover 29 January 2024 to 31 January 2025 and have been restated for pre-incorporation personal receipts and director transactions, opening funds and internal tax-pot transfers, depreciation and tax/National Insurance provisions. Reconstructed pre-incorporation cash of GBP196.42 is classified as GBP195.42 director funds and GBP1 subscribed share capital. Restated capital and reserves are GBP1,323.46. These accounts do not themselves amend the previous filing.

Equipment is depreciated on a straight-line basis over five years with nil residual value.

3Off balance sheet arrangements
There are no identified financial commitments, guarantees or contingencies outside the balance sheet other than possible additional charges relating to historic tax compliance, which cannot yet be reliably estimated. Recognised tax and estimated interest liabilities are included in creditors and accruals.