IRIS Accounts Production v24.2.0.383 07216559 director 1.4.23 31.3.24 31.3.24 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh072165592023-03-31072165592024-03-31072165592023-04-012024-03-31072165592022-03-31072165592022-04-012023-03-31072165592023-03-3107216559ns15:EnglandWales2023-04-012024-03-3107216559ns14:PoundSterling2023-04-012024-03-3107216559ns10:Director12023-04-012024-03-3107216559ns10:PrivateLimitedCompanyLtd2023-04-012024-03-3107216559ns10:SmallEntities2023-04-012024-03-3107216559ns10:AuditExemptWithAccountantsReport2023-04-012024-03-3107216559ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-3107216559ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-3107216559ns10:FullAccounts2023-04-012024-03-3107216559ns10:OrdinaryShareClass12023-04-012024-03-3107216559ns10:RegisteredOffice2023-04-012024-03-3107216559ns5:CurrentFinancialInstruments2024-03-3107216559ns5:CurrentFinancialInstruments2023-03-3107216559ns5:Non-currentFinancialInstruments2024-03-3107216559ns5:Non-currentFinancialInstruments2023-03-3107216559ns5:ShareCapital2024-03-3107216559ns5:ShareCapital2023-03-3107216559ns5:RetainedEarningsAccumulatedLosses2024-03-3107216559ns5:RetainedEarningsAccumulatedLosses2023-03-3107216559ns5:PlantMachinery2023-04-012024-03-3107216559ns5:FurnitureFittings2023-04-012024-03-3107216559ns5:MotorVehicles2023-04-012024-03-3107216559ns5:ComputerEquipment2023-04-012024-03-3107216559ns5:PlantMachinery2023-03-3107216559ns5:FurnitureFittings2023-03-3107216559ns5:MotorVehicles2023-03-3107216559ns5:ComputerEquipment2023-03-3107216559ns5:PlantMachinery2024-03-3107216559ns5:FurnitureFittings2024-03-3107216559ns5:MotorVehicles2024-03-3107216559ns5:ComputerEquipment2024-03-3107216559ns5:PlantMachinery2023-03-3107216559ns5:FurnitureFittings2023-03-3107216559ns5:MotorVehicles2023-03-3107216559ns5:ComputerEquipment2023-03-3107216559ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2023-03-3107216559ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2023-04-012024-03-3107216559ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2024-03-3107216559ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2023-03-3107216559ns5:WithinOneYearns5:CurrentFinancialInstruments2024-03-3107216559ns5:WithinOneYearns5:CurrentFinancialInstruments2023-03-3107216559ns10:OrdinaryShareClass12024-03-31
REGISTERED NUMBER: 07216559 (England and Wales)


UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2024

FOR

LITTLE BATH SHOP LIMITED

LITTLE BATH SHOP LIMITED (REGISTERED NUMBER: 07216559)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 8

LITTLE BATH SHOP LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2024







DIRECTOR: A Creamer





REGISTERED OFFICE: 71 Hamstel Road
Southend-on-Sea
Essex
SS2 4NF





REGISTERED NUMBER: 07216559 (England and Wales)





ACCOUNTANTS: Ashton Wallace
Chartered Certified Accountants
Independence House
14a Nelson Street
Southend-on-Sea
Essex
SS1 1EF

LITTLE BATH SHOP LIMITED (REGISTERED NUMBER: 07216559)

BALANCE SHEET
31ST MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 16,404 20,759

CURRENT ASSETS
Stocks 444 778
Debtors 5 49,254 37,373
Cash at bank 25,021 29,056
74,719 67,207
CREDITORS
Amounts falling due within one year 6 68,180 52,858
NET CURRENT ASSETS 6,539 14,349
TOTAL ASSETS LESS CURRENT
LIABILITIES

22,943

35,108

CREDITORS
Amounts falling due after more than one
year

7

27,823

35,836
NET LIABILITIES (4,880 ) (728 )

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings (4,980 ) (828 )
SHAREHOLDERS' FUNDS (4,880 ) (728 )

LITTLE BATH SHOP LIMITED (REGISTERED NUMBER: 07216559)

BALANCE SHEET - continued
31ST MARCH 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 12th September 2024 and were signed by:





A Creamer - Director


LITTLE BATH SHOP LIMITED (REGISTERED NUMBER: 07216559)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024

1. STATUTORY INFORMATION

Little Bath Shop Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - Straight line over 6 years
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

LITTLE BATH SHOP LIMITED (REGISTERED NUMBER: 07216559)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1st April 2023
and 31st March 2024 1,679 518 23,995 3,225 29,417
DEPRECIATION
At 1st April 2023 1,504 148 3,999 3,007 8,658
Charge for year 45 93 3,999 218 4,355
At 31st March 2024 1,549 241 7,998 3,225 13,013
NET BOOK VALUE
At 31st March 2024 130 277 15,997 - 16,404
At 31st March 2023 175 370 19,996 218 20,759

LITTLE BATH SHOP LIMITED (REGISTERED NUMBER: 07216559)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2024

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1st April 2023
and 31st March 2024 23,995
DEPRECIATION
At 1st April 2023 3,999
Charge for year 3,999
At 31st March 2024 7,998
NET BOOK VALUE
At 31st March 2024 15,997
At 31st March 2023 19,996

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 49,254 37,373

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 5,598 5,598
Hire purchase contracts 2,415 2,415
Trade creditors 886 9,804
Taxation and social security 52,540 26,290
Other creditors 6,741 8,751
68,180 52,858

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Bank loans 23,991 29,589
Hire purchase contracts 3,832 6,247
27,823 35,836

LITTLE BATH SHOP LIMITED (REGISTERED NUMBER: 07216559)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2024

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

LITTLE BATH SHOP LIMITED

REPORT OF THE ACCOUNTANTS TO THE DIRECTOR OF
LITTLE BATH SHOP LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31st March 2024 set out on pages three to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Ashton Wallace
Chartered Certified Accountants
Independence House
14a Nelson Street
Southend-on-Sea
Essex
SS1 1EF


Date: .............................................