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Company Registration No. 11737112 (England and Wales)
Little Lionheart LTD Unaudited accounts for the period from 1 December 2022 to 30 September 2023
Little Lionheart LTD Unaudited accounts Contents
Page
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Little Lionheart LTD Company Information for the period from 1 December 2022 to 30 September 2023
Directors
S. Robson J. Thomas
Company Number
11737112 (England and Wales)
Registered Office
2-3 Lower Ox Heys Norwood Green Halifax West Yorkshsire HX3 8QY
Accountants
Small Business Accountancy 18 Stoney Hill Rastrick Brighouse West Yorkshire HD6 3BP
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Little Lionheart LTD Statement of financial position as at 30 September 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,241 
1,353 
Current assets
Inventories
9,409 
14,952 
Debtors
3,967 
6,181 
Cash at bank and in hand
405 
4,769 
13,781 
25,902 
Creditors: amounts falling due within one year
(12,157)
(12,597)
Net current assets
1,624 
13,305 
Total assets less current liabilities
2,865 
14,658 
Creditors: amounts falling due after more than one year
(14,751)
(16,991)
Provisions for liabilities
Deferred tax
- 
(257)
Net liabilities
(11,886)
(2,590)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(11,887)
(2,591)
Shareholders' funds
(11,886)
(2,590)
For the period ending 30 September 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 9 November 2023 and were signed on its behalf by
S. Robson Director Company Registration No. 11737112
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Little Lionheart LTD Notes to the Accounts for the period from 1 December 2022 to 30 September 2023
1
Statutory information
Little Lionheart LTD is a private company, limited by shares, registered in England and Wales, registration number 11737112. The registered office is 2-3 Lower Ox Heys, Norwood Green, Halifax, West Yorkshsire, HX3 8QY. The principal place of business is 4 Commercial Street, Brighouse, West Yorkshire, HD6 1AQ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% reducing balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 December 2022
2,050 
At 30 September 2023
2,050 
Depreciation
At 1 December 2022
697 
Charge for the period
112 
At 30 September 2023
809 
Net book value
At 30 September 2023
1,241 
At 30 November 2022
1,353 
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Little Lionheart LTD Notes to the Accounts for the period from 1 December 2022 to 30 September 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Deferred tax asset
1,923 
Accrued income and prepayments
800 
- 
Other debtors
1,244 
6,181 
3,967 
6,181 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
2,185 
1,845 
VAT
- 
4,235 
Taxes and social security
- 
2,737 
Loans from directors
8,194 
- 
Accruals
1,778 
3,780 
12,157 
12,597 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
14,751 
16,991 
8
Deferred taxation
2023 
2022 
£ 
£ 
Accelerated capital allowances
236 
257 
Tax losses carried forward
(2,159)
- 
(1,923)
257 
2023 
2022 
£ 
£ 
Provision at start of period
257 
286 
Credited to the profit and loss account
(2,180)
(29)
Provision at end of period
(1,923)
257 
9
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
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Little Lionheart LTD Notes to the Accounts for the period from 1 December 2022 to 30 September 2023
10
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
S. Robson
Loan to Director
4,799 
- 
4,799 
- 
4,799 
- 
4,799 
- 
11
Average number of employees
During the period the average number of employees was 2 (2022: 2).
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