Registered number
SC473150
Little Boston Limited
Unaudited Filleted Accounts
31 March 2023
Little Boston Limited
Registered number: SC473150
Balance Sheet
as at 31 March 2023
Notes 2023 2022
£ £
Current assets
Debtors 3 37,468 38,568
Cash at bank and in hand 1 1
37,469 38,569
Creditors: amounts falling due within one year 4 (3,180) (4,180)
Net current assets 34,289 34,389
Net assets 34,289 34,389
Capital and reserves
Called up share capital 100 100
Profit and loss account 34,189 34,289
Shareholders' funds 34,289 34,389
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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 and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr D. I. Newton
Director
Approved by the board on 6 November 2023
Little Boston Limited
Notes to the Accounts
for the year ended 31 March 2023
1 Accounting policies
Basis of preparation
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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Unrelieved tax losses are recognised only to the extent that it is probable that they will be recovered against future taxable profits.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 1 1
3 Debtors 2023 2022
£ £
Amounts owed by group undertakings and undertakings in which the company has a participating interest 37,447 38,547
Other debtors 21 21
37,468 38,568
4 Creditors: amounts falling due within one year 2023 2022
£ £
Taxation and social security costs 2,001 3,001
Other creditors 1,179 1,179
3,180 4,180
5 Loans to directors
Description and conditions B/fwd Paid Repaid C/fwd
£ £ £ £
Mr D. I. Newton
Director's loan (1,079) - - (1,079)
(1,079) - - (1,079)
6 Other information
Little Boston Limited is a private company limited by shares and incorporated in Scotland. Its registered office is:
39 St Mary Street
St Andrews
Fife
KY16 8AZ
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