2023-04-012024-03-312024-03-31false08139566LITTLE LEAGUE SPORTS INTERNATIONAL 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LITTLE LEAGUE SPORTS INTERNATIONAL LTD

Registered Number
08139566
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

LITTLE LEAGUE SPORTS INTERNATIONAL LTD
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

GARNETT, Marc David
MULHEARN, Joseph Jack Liam
WRIGHT, Jordan John Joseph

Registered Address

Woolton High School
Woolton Hill Road
Liverpool
L25 6JA

Registered Number

08139566 (England and Wales)
LITTLE LEAGUE SPORTS INTERNATIONAL LTD
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets37,82810,223
7,82810,223
Current assets
Stocks4-42,550
Debtors5454,394338,507
Cash at bank and on hand32,46318,311
486,857399,368
Creditors amounts falling due within one year6(423,571)(357,319)
Net current assets (liabilities)63,28642,049
Total assets less current liabilities71,11452,272
Creditors amounts falling due after one year7(60,018)(47,043)
Net assets11,0965,229
Capital and reserves
Called up share capital2,0002,000
Profit and loss account9,0963,229
Shareholders' funds11,0965,229
The financial statements were approved and authorised for issue by the Board of Directors on 16 October 2024, and are signed on its behalf by:
GARNETT, Marc David
Director
MULHEARN, Joseph Jack Liam
Director
WRIGHT, Jordan John Joseph
Director

Registered Company No. 08139566
LITTLE LEAGUE SPORTS INTERNATIONAL LTD
Notes to the Financial Statements
for the year ended 31 March 2024

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.
Turnover policy
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 sale of goods and from the rendering of services.
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
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.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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:

Straight line (years)
Plant and machinery5
Vehicles5
Office Equipment5
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Trade and other 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.
Trade and other 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.
2.Average number of employees

20242023
Average number of employees during the year3233
3.Tangible fixed assets

Vehicles

Office Equipment

Total

£££
Cost or valuation
At 01 April 2320,4785,17825,656
Additions-1,2001,200
At 31 March 2420,4786,37826,856
Depreciation and impairment
At 01 April 2313,5191,91415,433
Charge for year2,3191,2763,595
At 31 March 2415,8383,19019,028
Net book value
At 31 March 244,6403,1887,828
At 31 March 236,9593,26410,223
4.Stocks

2024

2023

££
Work in progress-42,550
Total-42,550
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables263,321164,405
Other debtors111,873174,102
Prepayments and accrued income79,200-
Total454,394338,507
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.
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables92,02663,487
Bank borrowings and overdrafts78,94723,734
Taxation and social security155,007238,640
Other creditors84,61516,192
Accrued liabilities and deferred income12,97615,266
Total423,571357,319
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.
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts60,01847,043
Total60,01847,043