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REGISTERED NUMBER: 07474248 (England and Wales)













REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2024

FOR

LITTLEWOOD HOLDINGS (SUSSEX) LIMITED

LITTLEWOOD HOLDINGS (SUSSEX) LIMITED (REGISTERED NUMBER: 07474248)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024




Page

Company Information 1

Report of the Directors 2

Report of the Independent Auditors 4

Statement of Comprehensive Income 8

Balance Sheet 9

Statement of Changes in Equity 10

Notes to the Financial Statements 11


LITTLEWOOD HOLDINGS (SUSSEX) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2024







DIRECTORS: J M Hobden
D A Symes
J Verjee





REGISTERED OFFICE: Littlewood Fencing, North Trade Road
Battle
East Sussex
TN33 9LJ





REGISTERED NUMBER: 07474248 (England and Wales)





AUDITORS: Watson Associates (Audit Services) Ltd
Statutory Auditor
30 - 34 North Street
Hailsham
East Sussex
BN27 1DW

LITTLEWOOD HOLDINGS (SUSSEX) LIMITED (REGISTERED NUMBER: 07474248)

REPORT OF THE DIRECTORS
FOR THE YEAR ENDED 31 MAY 2024

The directors present their report with the financial statements of the company for the year ended 31 May 2024.

PRINCIPAL ACTIVITY
The principal activity of the company in the year under review was that of fencing and groundwork contractors.

DIVIDENDS
No dividends will be distributed for the year ended 31 May 2024.

DIRECTORS
The directors shown below have held office during the whole of the period from 1 June 2023 to the date of this report.

J M Hobden
D A Symes
J Verjee

STATEMENT OF DIRECTORS' RESPONSIBILITIES
The directors are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

-select suitable accounting policies and then apply them consistently;
-make judgements and accounting estimates that are reasonable and prudent;
-prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS
So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

LITTLEWOOD HOLDINGS (SUSSEX) LIMITED (REGISTERED NUMBER: 07474248)

REPORT OF THE DIRECTORS
FOR THE YEAR ENDED 31 MAY 2024


AUDITORS
The auditors, Watson Associates (Audit Services) Ltd, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:





J M Hobden - Director


13 September 2024

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
LITTLEWOOD HOLDINGS (SUSSEX) LIMITED

Opinion
We have audited the financial statements of Littlewood Holdings (Sussex) Limited (the 'company') for the year ended 31 May 2024 which comprise the Statement of Comprehensive Income, Balance Sheet, Statement of Changes in Equity and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:
-give a true and fair view of the state of the company's affairs as at 31 May 2024 and of its profit for the year then ended;
-have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information
The directors are responsible for the other information. The other information comprises the information in the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
LITTLEWOOD HOLDINGS (SUSSEX) LIMITED


Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Report of the Directors has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of directors' remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit.

Responsibilities of directors
As explained more fully in the Statement of Directors' Responsibilities set out on page two, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
LITTLEWOOD HOLDINGS (SUSSEX) LIMITED


Auditors' responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Prior to engagement the following audit procedures are considered:
- Identification of laws and regulations being significant in the context of the entity;
- Understanding the entity's current activities, the scope of its authorisation and the effectiveness of its control environment where the entity is a regulated entity;
- Determining any key audit matters that require further explanation;
- In the case of a group, how the auditor addressed these matters at both at the group and component levels;
- communications with the engagement team and, where relevant, component auditors regarding non-compliance with laws and regulations and fraud.

Audit procedures performed by the engagement team to detect irregularities, including fraud from instances of non-compliance with laws and regulations included:
- Discussions with management, including consideration of known or suspected instances of non-compliance with laws and regulations and fraud;
- Reading key correspondence from regulatory bodies;
- Challenging assumptions and judgements made by management in it's significant accounting estimates that involved making assumptions and considering future events that are inherently uncertain. We focused on the valuation of provisions against WIP, retentions and application debtors, and the assessment of impairment of intangible and tangible assets, as well as any other estimates and provisions within the accounts;
- Consideration of recent correspondence with the companies legal advisors to ensure that it aligned with the conclusions drawn on obligations recognised in respect of uncertain legal matters;
- Identifying and testing journal entries, in particular any journal entries posted with unusual account combinations or those posted by unexpected users; and
- Testing all material consolidation adjustments to ensure these were appropriate in nature and magnitude;
- Communicating with component auditors any matters which arise, and disclosing any instances of
non-compliance or fraud, in addition to testing inter-group transactions and amounts owed by/(to) any group companies;
- Reviewing relevant meeting minutes including those of the board of directors
- Testing transactions entered into that are outside of the normal course of the Company's business

We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our general commercial and sector experience, through discussion with the directors and other management (as required by auditing standards), and from inspection of the group's regulatory and legal correspondence and discussed with the directors and other management the policies and procedures regarding compliance with laws and regulations. We communicated identified laws and regulations throughout our audit team and remained alert to any indications of non-compliance throughout the audit.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
LITTLEWOOD HOLDINGS (SUSSEX) LIMITED


Use of our report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.




Stephen James Moore (Senior Statutory Auditor)
for and on behalf of Watson Associates (Audit Services) Ltd
Statutory Auditor
30 - 34 North Street
Hailsham
East Sussex
BN27 1DW

16 September 2024

LITTLEWOOD HOLDINGS (SUSSEX) LIMITED (REGISTERED NUMBER: 07474248)

STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 MAY 2024

2024 2023
Notes £    £   

TURNOVER 311,330 312,763

Administrative expenses (318,048 ) (327,020 )
(6,718 ) (14,257 )

Other operating income 169,992 169,992
163,274 155,735

Interest receivable and similar income - 73
163,274 155,808

Interest payable and similar expenses 4 (63 ) (20 )
PROFIT BEFORE TAXATION 5 163,211 155,788

Tax on profit 6 (36,023 ) (33,613 )
PROFIT FOR THE FINANCIAL YEAR 127,188 122,175

OTHER COMPREHENSIVE INCOME
Revaluation reserve 363,198 -
Income tax relating to other
comprehensive income

(99,099

)

-
OTHER COMPREHENSIVE INCOME
FOR THE YEAR, NET OF INCOME TAX

264,099

-
TOTAL COMPREHENSIVE INCOME FOR
THE YEAR

391,287

122,175

LITTLEWOOD HOLDINGS (SUSSEX) LIMITED (REGISTERED NUMBER: 07474248)

BALANCE SHEET
31 MAY 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 7 2,938,502 2,697,336
Investments 8 160 160
2,938,662 2,697,496

CURRENT ASSETS
Debtors 9 3,459,810 3,459,810
Cash at bank 13,784 14,342
3,473,594 3,474,152
CREDITORS
Amounts falling due within one year 10 (2,122,576 ) (2,174,156 )
NET CURRENT ASSETS 1,351,018 1,299,996
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,289,680

3,997,492

PROVISIONS FOR LIABILITIES 11 (361,205 ) (460,304 )
NET ASSETS 3,928,475 3,537,188

CAPITAL AND RESERVES
Called up share capital 12 62 62
Share premium 13 33,998 33,998
Revaluation reserve 13 1,838,582 1,574,483
Retained earnings 13 2,055,833 1,928,645
SHAREHOLDERS' FUNDS 3,928,475 3,537,188

The financial statements were approved by the Board of Directors and authorised for issue on 13 September 2024 and were signed on its behalf by:





J M Hobden - Director


LITTLEWOOD HOLDINGS (SUSSEX) LIMITED (REGISTERED NUMBER: 07474248)

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

Called up
share Retained Share Revaluation Total
capital earnings premium reserve equity
£    £    £    £    £   
Balance at 1 June 2022 62 1,806,470 33,998 1,574,483 3,415,013

Changes in equity
Total comprehensive income - 122,175 - - 122,175
Balance at 31 May 2023 62 1,928,645 33,998 1,574,483 3,537,188

Changes in equity
Total comprehensive income - 127,188 - 264,099 391,287
Balance at 31 May 2024 62 2,055,833 33,998 1,838,582 3,928,475

LITTLEWOOD HOLDINGS (SUSSEX) LIMITED (REGISTERED NUMBER: 07474248)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1. STATUTORY INFORMATION

Littlewood Holdings (Sussex) 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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Financial Reporting Standard 102 - reduced disclosure exemptions
The company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

the requirements of Section 7 Statement of Cash Flows.

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.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, 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.

LITTLEWOOD HOLDINGS (SUSSEX) LIMITED (REGISTERED NUMBER: 07474248)

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

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS
2024 2023
£    £   
Wages and salaries 275,496 274,577
Social security costs 29,488 31,442
Other pension costs 6,346 6,742
311,330 312,761

The average number of employees during the year was as follows:
2024 2023

Indirect 3 3

2024 2023
£    £   
Directors' remuneration 110,448 109,540

4. INTEREST PAYABLE AND SIMILAR EXPENSES
2024 2023
£    £   
Bank interest 63 20

5. PROFIT BEFORE TAXATION

The profit is stated after charging:

2024 2023
£    £   
Depreciation - owned assets 5,042 4,232
Auditors' remuneration 1,400 1,350

LITTLEWOOD HOLDINGS (SUSSEX) LIMITED (REGISTERED NUMBER: 07474248)

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

6. TAXATION

Analysis of the tax charge
The tax charge on the profit for the year was as follows:
2024 2023
£    £   
Current tax:
UK corporation tax 36,023 33,613
Tax on profit 36,023 33,613

Reconciliation of total tax charge included in profit and loss
The tax assessed for the year is lower than the standard rate of corporation tax in the UK. The difference is explained below:

2024 2023
£    £   
Profit before tax 163,211 155,788
Profit multiplied by the standard rate of corporation tax in the UK of
25% (2023 - 20.002%)

40,803

31,161

Effects of:
Expenses not deductible for tax purposes (769 ) 1,615
Capital allowances in excess of depreciation (4,011 ) -
Depreciation in excess of capital allowances - 837
Total tax charge 36,023 33,613

Tax effects relating to effects of other comprehensive income

2024
Gross Tax Net
£    £    £   
Revaluation reserve 363,198 (99,099 ) 264,099

2023
Gross Tax Net
£    £    £   
Revaluation reserve

LITTLEWOOD HOLDINGS (SUSSEX) LIMITED (REGISTERED NUMBER: 07474248)

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

7. TANGIBLE FIXED ASSETS
Improvements
Freehold to
property property Totals
£    £    £   
COST OR VALUATION
At 1 June 2023 2,668,032 211,568 2,879,600
Additions - 81,208 81,208
Revaluations 165,000 - 165,000
At 31 May 2024 2,833,032 292,776 3,125,808
DEPRECIATION
At 1 June 2023 178,032 4,232 182,264
Charge for year - 5,042 5,042
At 31 May 2024 178,032 9,274 187,306
NET BOOK VALUE
At 31 May 2024 2,655,000 283,502 2,938,502
At 31 May 2023 2,490,000 207,336 2,697,336

The company's freehold property at North Trade Road was valued by Peter Sudworth of Vail Williams LLP Property Consultants at a market valule of £2,655,000 on 19th June 2024.

8. FIXED ASSET INVESTMENTS
Shares in
group
undertaking
£   
COST
At 1 June 2023
and 31 May 2024 160
NET BOOK VALUE
At 31 May 2024 160
At 31 May 2023 160

LITTLEWOOD HOLDINGS (SUSSEX) LIMITED (REGISTERED NUMBER: 07474248)

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

8. FIXED ASSET INVESTMENTS - continued

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Littlewood Fencing Limited
Registered office: North Trade Road, Battle, East Sussex, TN33 9LJ
Nature of business: Fencing contractor
%
Class of shares: holding
Ordinary 100.00
2024 2023
£    £   
Aggregate capital and reserves 15,026,658 13,718,431
Profit for the year 1,308,327 1,012,524

Littlewood Renewables Limited
Registered office: North Trade Road, Battle, East Sussex, TN33 9LJ
Nature of business: Dormant company
%
Class of shares: holding
Ordinary 100.00

Berry Systems UK ltd
Registered office: North Trade Road, Battle, East Sussex, TN33 9LJ
Nature of business: Specialised construction services
%
Class of shares: holding
Ordinary 100.00
2024
£   
Aggregate capital and reserves (99,429 )
Loss for the year (99,529 )

Berry Systems UK ltd is an indirect holding, owned 100% by Littlewood Fencing ltd.

9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by group undertakings 3,459,810 3,459,810

LITTLEWOOD HOLDINGS (SUSSEX) LIMITED (REGISTERED NUMBER: 07474248)

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

10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed to group undertakings 2,050,303 2,103,797
Tax 36,023 33,613
Social security and other taxes 8,340 5,069
VAT 24,063 24,754
Accrued expenses 3,847 6,923
2,122,576 2,174,156

11. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 361,205 460,304

Deferred
tax
£   
Balance at 1 June 2023 460,304
Provided during year (99,099 )
Balance at 31 May 2024 361,205

12. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
20 Ordinary A £1 20 20
20 Ordinary B £1 20 20
20 Ordinary C £1 20 20
2 Ordinary D £1 2 2
62 62

13. RESERVES
Retained Share Revaluation
earnings premium reserve Totals
£    £    £    £   

At 1 June 2023 1,928,645 33,998 1,574,483 3,537,126
Profit for the year 127,188 127,188
Revaluation - - 264,099 264,099
At 31 May 2024 2,055,833 33,998 1,838,582 3,928,413

LITTLEWOOD HOLDINGS (SUSSEX) LIMITED (REGISTERED NUMBER: 07474248)

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

14. ULTIMATE PARENT COMPANY

Littlewood Fencing UK Ltd (incorporated in England ) is regarded by the directors as being the company's ultimate parent company.

15. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.