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Company Registration No. 09075159 (England and Wales)
Little Cactus Limited Unaudited accounts for the year ended 30 June 2023
Little Cactus Limited Unaudited accounts Contents
Page
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Little Cactus Limited Company Information for the year ended 30 June 2023
Directors
Yi Liu Jianbin Xu
Company Number
09075159 (England and Wales)
Registered Office
T4 MONTFICHET ROAD WESTFIELD STRATFORD SHOPPING CENTRE LONDON E20 1EH ENGLAND
Accountants
HRD Accounting Consultancy Limited T/A Far Ideal Vintage House 36-37 Albert Embankment London SE1 7TL
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Little Cactus Limited Statement of financial position as at 30 June 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
45,330 
56,662 
Tangible assets
86,219 
93,891 
131,549 
150,553 
Current assets
Inventories
24,799 
5,410 
Debtors
51,019 
188,355 
Cash at bank and in hand
306,376 
367,642 
382,194 
561,407 
Creditors: amounts falling due within one year
(192,706)
(185,041)
Net current assets
189,488 
376,366 
Net assets
321,037 
526,919 
Capital and reserves
Called up share capital
400 
400 
Share premium
372,146 
372,146 
Profit and loss account
(51,509)
154,373 
Shareholders' funds
321,037 
526,919 
For the year ending 30 June 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 10 March 2024 and were signed on its behalf by
Yi Liu Director Company Registration No. 09075159
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Little Cactus Limited Notes to the Accounts for the year ended 30 June 2023
1
Statutory information
Little Cactus Limited is a private company, limited by shares, registered in England and Wales, registration number 09075159. The registered office is T4 MONTFICHET ROAD, WESTFIELD STRATFORD SHOPPING CENTRE, LONDON, E20 1EH, ENGLAND.
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 year, 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.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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:
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 July 2022
87,900 
At 30 June 2023
87,900 
Amortisation
At 1 July 2022
31,238 
Charge for the year
11,332 
At 30 June 2023
42,570 
Net book value
At 30 June 2023
45,330 
At 30 June 2022
56,662 
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Little Cactus Limited Notes to the Accounts for the year ended 30 June 2023
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 July 2022
143,991 
Additions
1,908 
At 30 June 2023
145,899 
Depreciation
At 1 July 2022
50,100 
Charge for the year
9,580 
At 30 June 2023
59,680 
Net book value
At 30 June 2023
86,219 
At 30 June 2022
93,891 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
19,489 
20,747 
Trade debtors
31,530 
167,608 
51,019 
188,355 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
18,297 
22,482 
Loans from directors
174,409 
162,559 
192,706 
185,041 
£170,000 out of £175,606 loan from director Mr Jianbin Xu is an unsecured and subordinated in favour of the third-party creditors basis.
8
Average number of employees
During the year the average number of employees was 17 (2022: 17).
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