2022-11-012023-10-312023-10-31false11610102LITTEN TREE ANTIQUES 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LITTEN TREE ANTIQUES LTD

Registered Number
11610102
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2023

LITTEN TREE ANTIQUES LTD
Company Information
for the year from 1 November 2022 to 31 October 2023

Director

LEAVER, Elizabeth Anne

Registered Address

Littens Church Street
Hampstead Norreys
Thatcham
RG18 0TD

Registered Number

11610102 (England and Wales)
LITTEN TREE ANTIQUES LTD
Statement of Financial Position
31 October 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets315,75718,800
15,75718,800
Current assets
Stocks153,105138,564
Debtors48,5568,423
Cash at bank and on hand77,68119,008
239,342165,995
Creditors amounts falling due within one year5(53,328)(14,912)
Net current assets (liabilities)186,014151,083
Total assets less current liabilities201,771169,883
Creditors amounts falling due after one year6(131,964)(131,132)
Provisions for liabilities(2,994)(3,572)
Net assets66,81335,179
Capital and reserves
Called up share capital11
Profit and loss account66,81235,178
Shareholders' funds66,81335,179
The financial statements were approved and authorised for issue by the Director on 25 July 2024, and are signed on its behalf by:
LEAVER, Elizabeth Anne
Director
Registered Company No. 11610102
LITTEN TREE ANTIQUES LTD
Notes to the Financial Statements
for the year ended 31 October 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery20
Fixtures and fittings20
Vehicles20
Office Equipment20
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year11
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 November 2220,205
Additions974
At 31 October 2321,179
Depreciation and impairment
At 01 November 221,406
Charge for year4,016
At 31 October 235,422
Net book value
At 31 October 2315,757
At 31 October 2218,800
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables3,5946,619
Other debtors51,804
Prepayments and accrued income4,957-
Total8,5568,423
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.
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables10,4464,213
Taxation and social security38,3829,749
Accrued liabilities and deferred income4,500950
Total53,32814,912
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.
6.Creditors: amounts due after one year

2023

2022

££
Other creditors131,964131,132
Total131,964131,132