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Registered number: 02269144
J. Littleton & Co. Limited
Financial Statements
For The Year Ended 31 March 2023
Arthur G Edwards & Co Limited
Chartered Certified Accountants
Alexandra House
74 Moorland Road
Stoke-on-Trent
Staffs
ST6 1DY
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 02269144
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 206,335 179,611
206,335 179,611
CURRENT ASSETS
Stocks 1,932,216 2,851,768
Debtors 5 28,615 22,524
Cash at bank and in hand 1,723,832 443,326
3,684,663 3,317,618
Creditors: Amounts Falling Due Within One Year 6 (962,793 ) (990,388 )
NET CURRENT ASSETS (LIABILITIES) 2,721,870 2,327,230
TOTAL ASSETS LESS CURRENT LIABILITIES 2,928,205 2,506,841
PROVISIONS FOR LIABILITIES
Deferred Taxation (21,336 ) (13,606 )
NET ASSETS 2,906,869 2,493,235
CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Revaluation reserve 53,000 53,000
Profit and Loss Account 2,852,869 2,439,235
SHAREHOLDERS' FUNDS 2,906,869 2,493,235
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For the year ending 31 March 2023 the company was entitled to exemption from audit 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr John Littleton
Director
28/07/2023
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
J. Littleton & Co. Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02269144 . The registered office is Alexandra House, 74 Moorland Road, Stoke-on-Trent, Staffs, ST6 1DY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities (modified to include the revaluation of certain fixed assets) - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied and rent charged by the company, net of value added tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
The tangible fixed assets are stated at cost less depreciation with the exception of freehold property.

No depreciationis provided in respect of freehold property. This represents a departure from the Companies Act requirements but as the company maintains its freehold property to a high standard which prolongs its useful life the directors consider that the adoption of this policy is necessary to give a true and fair view. The directors are of the opinion that the open market value of freehold property remains at £108,000 and is included in the financial statements at this value. The tangible fixed assets are depreciated at rates calculated to write off their cost or valuation, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 0%
Plant & Machinery 15% reducing balance
Motor Vehicles 25% reducing balance
2.4. Leases
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.6. Taxation
The corporation tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of disallowable expenses and capital allowance claims. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax is measured at the tax rates that are expected to apply in the period in which the assets are realised. Deferred tax liabilities are presented within provisions for liabilities.
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2.7. 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.
2.8. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2022: 5)
5 5
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 April 2022 108,000 16,937 160,385 285,322
Additions - 1,006 46,529 47,535
Disposals - - (10,250 ) (10,250 )
As at 31 March 2023 108,000 17,943 196,664 322,607
Depreciation
As at 1 April 2022 - 16,419 89,292 105,711
Provided during the period - 229 19,524 19,753
Disposals - - (9,192 ) (9,192 )
As at 31 March 2023 - 16,648 99,624 116,272
Net Book Value
As at 31 March 2023 108,000 1,295 97,040 206,335
As at 1 April 2022 108,000 518 71,093 179,611
The freehold property was revalued by the directors on 31 March 2015 at an open market value of £108,000 and this value was adopted as deemed cost of the property on transition to FRS 102. The original cost of the property was £55,000.
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5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 23,036 12,627
Prepayments and accrued income 5,579 2,992
VAT - 6,905
28,615 22,524
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 8,174 41,441
Corporation tax 102,473 49,157
Other taxes and social security 2,175 6,693
VAT 61 -
Accruals and deferred income 47,529 45,403
Directors' loan accounts 802,381 847,694
962,793 990,388
7. Controlling Party
The company's controlling party is Mr John Littleton by virtue of his ownership of 55% of the issued share capital in the company.
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