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Registered number: 14211203









LITTLEFIELDS HOLDING LTD







UNAUDITED

DIRECTORS' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

 
LITTLEFIELDS HOLDING LTD
 
 
COMPANY INFORMATION


Directors
Miss H Patel 
Mr J C Patel Jnr 
Mr I S Ruprah 




Registered number
14211203



Registered office
2 Peterwood Way
Croydon

Surrey

CR0 4UQ





 
LITTLEFIELDS HOLDING LTD
 

CONTENTS



Page
Directors' Report
1
Profit and Loss Account
2
Balance Sheet
3
Statement of Changes in Equity
4
Notes to the Financial Statements
5 - 8


 
LITTLEFIELDS HOLDING LTD
 
 
 
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 MARCH 2024

The Directors present their report and the financial statements for the year ended 31 March 2024.

Principal activity

The principal activity of the Company in the period under review continued to be that of holding investments.

Results and dividends

The profit for the year, after taxation, amounted to £NIL (2023 - £1,947,871).

The Directors do not recommend a final dividend to be paid for the year (2023 - £1,947,871).

Directors

The Directors who served during the year were:

Miss H Patel 
Mr J C Patel Jnr 
Mr I S Ruprah 

Small companies note

In preparing this report, the Directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

This report was approved by the board and signed on its behalf.
 





Mr J C Patel Jnr
Director

Date: 1 October 2024

2 Peterwood Way
Croydon
Surrey
CR0 4UQ

Page 1

 
LITTLEFIELDS HOLDING LTD
 
 
PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024

Year ended 31 March 2024
Period from 3 October to 31 March 2023
£
£

Income from other fixed asset investments
  
-
1,947,871

Profit before tax
  
-
1,947,871

There were no recognised gains and losses for 2024 or 2023 other than those included in the statement of comprehensive income.
There was no other comprehensive income for 2024 (2023: £NIL).

The notes on pages 5 to 8 form part of these financial statements.

Page 2

 
LITTLEFIELDS HOLDING LTD
REGISTERED NUMBER: 14211203

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 6 
1,288,560
1,288,560

  
1,288,560
1,288,560

  

Total assets less current liabilities
  
 
1,288,560
 
1,288,560

  

Net assets
  
1,288,560
1,288,560


Capital and reserves
  

Called up share capital 
 7 
1,288,560
1,288,560

  
1,288,560
1,288,560


For the year ended 31 March 2024 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




Mr J C Patel Jnr
Director

Date: 1 October 2024

The notes on pages 5 to 8 form part of these financial statements.

Page 3

 
LITTLEFIELDS HOLDING LTD
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2024


Called up share capital
Total equity

£
£

At 1 April 2023
1,288,560
1,288,560
Total comprehensive income for the year
-
-


At 31 March 2024
1,288,560
1,288,560



STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2023


Called up share capital
Profit and loss account
Total equity

£
£
£

At 4 October 2022
1,288,560
-
1,288,560



Profit for the period
-
1,947,871
1,947,871
Total comprehensive income for the period
-
1,947,871
1,947,871

Dividends: Equity capital
-
(1,947,871)
(1,947,871)


Total transactions with owners
-
(1,947,871)
(1,947,871)


At 31 March 2023
1,288,560
-
1,288,560


The notes on pages 5 to 8 form part of these financial statements.

Page 4

 
LITTLEFIELDS HOLDING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Littlefields Holdings Ltd (the "Company") is a private company limited by shares and incorporated, domiciled and registered in England in the United Kingdom. The address of the registered office is given on the company information page. The nature of the company's operations and its principal activities are set out in the directors' report on page 1.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The functional currency of the Company is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates. The financial statements are also presented in pounds sterling and rounded to the nearest £.
The following principal accounting policies have been applied:

  
2.2

Financial Reporting Standard 102 - reduced disclosure exemptions

The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102:
the requirements of Section 7 Statement of Cash Flows;
the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d); and
the requirements of Section 33 Related Party Disclosures paragraph 33.7;

This information is included in the consolidated financial statements of Day Lewis Plc as at 31 March 2024 and these financial statements may be obtained from 2 Peterwood Way, Croydon, Surrey, CR0 4UQ.

  
2.3

Reporting period

The comparative financial statements were prepared for a 6 month period from 3 October 2022 to 31 March 2023. The Directors believe 31 March to be a more appropriate year end date to align with the year end dates of other entities within the Group. As a result, the comparative figures (including the related notes), are not entirely comparable. The change of accounting reference date, as approved by the board of directors, was filed with the Registrar of Companies.

 
2.4

Exemption from preparing consolidated financial statements

The Company is a parent company that is also a subsidiary included in the consolidated financial statements of a larger group by a parent undertaking established under the law of any part of the United Kingdom and is therefore exempt from the requirement to prepare consolidated financial statements under section 400 of the Companies Act 2006.

 
2.5

Going concern

As the Directors do not intend to acquire a replacement trade, the Directors have not prepared the financial statements on a going concern basis.

Page 5

 
LITTLEFIELDS HOLDING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.6

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and Loss Account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Judgements in applying accounting policies and key sources of estimation uncertainty

In the application of the Company's accounting policies, which are described in note 2, the Directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the year in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.
There are no critical judgements and estimations that the Directors have made in the process of applying the Company's accounting policies that have had a significant effect on the amounts recognised in the financial statements. 


4.


Employees

The Company has no employees other than the Directors, who did not receive any remuneration (2023 - £NIL).


5.


Dividends

2024
2023
£
£


Dividends paid
-
1,947,871

-
1,947,871

Page 6

 
LITTLEFIELDS HOLDING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

6.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 April 2023
1,288,560



At 31 March 2024
1,288,560





Subsidiary undertaking


The following was a subsidiary undertaking of the Company:

Name

Registered office

Principal activity

Class of shares

Holding

Littlefields Limited (Company number: 01764387)
2 Peterwood Way,
Croydon, Surrey, CR0 4UQ
Dormant
Ordinary shares £1 each
100%

The aggregate of the share capital and reserves as at 31 March 2024 and the profit or loss for the year ended on that date for the subsidiary undertaking were as follows:

Name
Aggregate of share capital and reserves
Profit/(Loss)

Littlefields Limited (Company number: 01764387)
100
-


7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1,288,560 (2023 - 1,288,560) Ordinary shares of £1.00 each
1,288,560
1,288,560


Page 7

 
LITTLEFIELDS HOLDING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

8.


Controlling party

The Company's immediate parent company is Cape Holdings Limited, a company registered in England and controlled by Day Lewis plc.
The smallest and largest group in which the results of the Company and its group are consolidated in publicly available group financial statements is that headed by Day Lewis Plc, Day Lewis House, 2 Peterwood Way, Croydon, Surrey, CR0 4UQ.
The ultimate parent company is Day Lewis Holdings Limited, a company registered in Cyprus and controlled by the KCTP Will Trust.
Copies of the ultimate parent's financial statements are not publicly available.

Page 8