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Logo On Report
Registered Number: 06680401
England and Wales

 

 

 

LITTLE CHERRY LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 July 2022

End date: 30 June 2023
Directors Sandra Margaret ADAR
Iain Jonathan KIY
Registered Number 06680401
Registered Office NEWCOMBE HOUSE NEWCOMBE DRIVE
HAWKSWORTH TRADING ESTATE SWINDON
SN2 1DZ
Accountants The Bean Counters Accountants LLP
79 Kentons Lane
Windsor
Berkshire
SL4 4JH
1
Director's report and financial statements
The directors present his/her/their annual report and the financial statements for the year ended 30 June 2023
Directors
The directors who served the company throughout the year were as follows:
Sandra Margaret ADAR
Statement of directors' responsibilities
The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:


----------------------------------
Sandra Margaret ADAR
Director

Date approved: 23 October 2023
2
Report of the Accountant to the directors of LITTLE CHERRY LIMITED

These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 August 2020.

We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.

On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give a true and fair view.

You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.

The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.


The Bean Counters Accountants LLP
30 June 2023



....................................................
The Bean Counters Accountants LLP
79 Kentons Lane
Windsor
Berkshire
SL4 4JH
23 October 2023
3
 
 
Notes
 
30/06/2023
£
  30/06/2022
£
Turnover 140,038    270,568 
Cost of sales (106,840)   (116,094)
Gross profit 33,198    154,474 
Selling and distribution costs (10,000)   (45,524)
Administrative expenses (79,099)   (113,748)
Other operating income   3,564 
Operating loss (55,901)   (1,234)
Interest payable and similar charges (705)   (1,351)
Profit/(Loss) on ordinary activities before taxation (56,606)   (2,585)
Tax on profit on ordinary activities 84    1,434 
Profit/(Loss) for the financial year (56,522)   (1,151)
 
4
 
 
Notes
 
30/06/2023
£
  30/06/2022
£
Fixed assets      
Tangible fixed assets   444 
  444 
Current assets      
Stocks 3 35,330    59,671 
Debtors 4 2,400    1,620 
Cash at bank and in hand 16,369    60,746 
54,099    122,037 
Creditors: amount falling due within one year 5 (23,268)   (24,749)
Net current assets 30,831    97,288 
 
Total assets less current liabilities 30,831    97,732 
Creditors: amount falling due after more than one year 6 (19,926)   (29,221)
Provisions for liabilities 7   (84)
Net assets 10,905    68,427 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 10,904    68,426 
Shareholder's funds 10,905    68,427 
 


For the year ended 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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.
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 the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 23 October 2023 and were signed on its behalf by:


-------------------------------
Sandra Margaret ADAR
Director
5
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 July 2021 1  71,577  71,578 
Profit for the year (1,151) (1,151)
Total comprehensive income for the year (1,151) (1,151)
Dividends (2,000) (2,000)
Total investments by and distributions to owners (2,000) (2,000)
At 30 June 2022 1  68,426  68,427 
At 01 July 2022 1  68,426  68,427 
Profit for the year (56,522) (56,522)
Total comprehensive income for the year (56,522) (56,522)
Dividends (1,000) (1,000)
Total investments by and distributions to owners (1,000) (1,000)
At 30 June 2023 1  10,904  10,905 
6
General Information
LITTLE CHERRY LIMITED is a private company, limited by shares, registered in England and Wales, registration number 06680401, registration address NEWCOMBE HOUSE NEWCOMBE DRIVE, HAWKSWORTH TRADING ESTATE SWINDON, SN2 1DZ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 3).
3.

Stocks

30/06/2023
£
  30/06/2022
£
Stocks 35,330    59,671 
35,330    59,671 

4.

Debtors: amounts falling due within one year

30/06/2023
£
  30/06/2022
£
Trade Debtors 2,274    1,513 
2,274    1,513 

4.

Debtors: amounts falling due after one year

30/06/2023
£
  30/06/2022
£
Prepayments 126    107 
126    107 

5.

Creditors: amount falling due within one year

30/06/2023
£
  30/06/2022
£
Bank Loans & Overdrafts 10,000    10,648 
PAYE & Social Security 864   
Accrued Expenses 7,650    972 
Other Creditors   21 
Directors' Current Accounts 312    2,312 
VAT 4,442    10,796 
23,268    24,749 

6.

Creditors: amount falling due after more than one year

30/06/2023
£
  30/06/2022
£
Bank Loans & Overdrafts 19,926    29,221 
19,926    29,221 

7.

Provisions for liabilities

30/06/2023
£
  30/06/2022
£
Deferred Tax   84 
  84 

7