REGISTERED NUMBER: 06057151

Unaudited Financial Statements for the Year Ended 28 February 2025

for

Big Amigos Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Report of the Accountants

6

DIRECTORS:

FM Braz

A De Franca

SECRETARY:

FM Braz

REGISTERED OFFICE:

26 Bell Street

Sawbridgeworth

CM21 9AN

REGISTERED NUMBER:

06057151

ACCOUNTANTS:

Lawrence & Company

26 Bell Street

Sawbridgeworth

Hertfordshire

CM21 9AN

FIXED ASSETS

Tangible assets

4

20,931

16,998

CURRENT ASSETS

Stocks

27,565

23,771

Debtors

5

9,947

2,500

Cash at bank

153,465

175,370

190,977

201,641

CREDITORS

Amounts falling due within one year

6

117,253

131,167

NET CURRENT ASSETS

73,724

70,474

TOTAL ASSETS LESS CURRENT LIABILITIES

94,655

87,472

CAPITAL AND RESERVES

Called up share capital

7

1,000

1,000

Retained earnings

8

93,655

86,472

SHAREHOLDERS' FUNDS

94,655

87,472

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 28 November 2025 and were signed on its behalf by:

FM Braz - Director

1.	STATUTORY INFORMATION

Big Amigos Limited is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 18 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Long

to

Plant and

leasehold

property

machinery

£

£

£

COST

At 29 February 2024

5,550

20,986

72,033

Additions

-

-

10,907

At 28 February 2025

5,550

20,986

82,940

DEPRECIATION

At 29 February 2024

5,550

15,640

62,834

Charge for year

-

1,335

5,026

At 28 February 2025

5,550

16,975

67,860

NET BOOK VALUE

At 28 February 2025

-

4,011

15,080

At 28 February 2024

-

5,346

9,199

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 29 February 2024

23,314

21,365

6,386

149,634

Additions

-

-

-

10,907

At 28 February 2025

23,314

21,365

6,386

160,541

DEPRECIATION

At 29 February 2024

23,314

21,365

3,933

132,636

Charge for year

-

-

613

6,974

At 28 February 2025

23,314

21,365

4,546

139,610

NET BOOK VALUE

At 28 February 2025

-

-

1,840

20,931

At 28 February 2024

-

-

2,453

16,998

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

28.2.24

£

£

Trade debtors

7,447

-

Other debtors

2,500

2,500

9,947

2,500

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

28.2.24

£

£

Bank loans and overdrafts

12,140

-

Tax

9,491

35,964

Social security and other taxes

38,605

38,287

Other creditors

56,916

56,916

Directors' current accounts

101

-

117,253

131,167

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.2.25

28.2.24

value:

£

£

1,000

Ordinary

£1

1,000

1,000

8.

RESERVES

Retained

earnings

£

At 29 February 2024

86,472

Profit for the year

40,604

Dividends

(33,421

)

At 28 February 2025

93,655

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 February 2025 and 28 February 2024:

28.2.25

28.2.24

£

£

FM Braz

Balance outstanding at start of year

-

-

Amounts advanced

101

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

101

-

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.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 28 February 2025 set out on pages three to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Lawrence & Company

26 Bell Street

Sawbridgeworth

Hertfordshire

CM21 9AN

Date: .............................................