Caseware UK (AP4) 2023.0.135 2023.0.135 2023-08-312023-08-31false0No description of principal activityfalse2022-08-11false2trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14290656 2022-08-10 14290656 2022-08-11 2023-08-31 14290656 2021-08-11 2022-08-10 14290656 2023-08-31 14290656 c:Director1 2022-08-11 2023-08-31 14290656 d:PlantMachinery 2022-08-11 2023-08-31 14290656 d:PlantMachinery 2023-08-31 14290656 d:PlantMachinery d:OwnedOrFreeholdAssets 2022-08-11 2023-08-31 14290656 d:CopyrightsPatentsTrademarksServiceOperatingRights 2023-08-31 14290656 d:CurrentFinancialInstruments 2023-08-31 14290656 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 14290656 d:ShareCapital 2023-08-31 14290656 d:RetainedEarningsAccumulatedLosses 2023-08-31 14290656 c:FRS102 2022-08-11 2023-08-31 14290656 c:AuditExempt-NoAccountantsReport 2022-08-11 2023-08-31 14290656 c:FullAccounts 2022-08-11 2023-08-31 14290656 c:PrivateLimitedCompanyLtd 2022-08-11 2023-08-31 14290656 d:CopyrightsPatentsTrademarksServiceOperatingRights d:ExternallyAcquiredIntangibleAssets 2022-08-11 2023-08-31 14290656 d:CopyrightsPatentsTrademarksServiceOperatingRights d:OwnedIntangibleAssets 2022-08-11 2023-08-31 14290656 e:PoundSterling 2022-08-11 2023-08-31 iso4217:GBP xbrli:pure
Registered number: 14290656













LITTLE ONES KITCHEN LTD
UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 AUGUST 2023


 
LITTLE ONES KITCHEN LTD
REGISTERED NUMBER:14290656


BALANCE SHEET
AS AT 31 AUGUST 2023

2023
Note
£

Fixed assets
  

Intangible assets
 4 
589

Tangible assets
 5 
18,093

  
18,682

Current assets
  

Cash at bank and in hand
 6 
317

  
317

Creditors: amounts falling due within one year
 7 
(103,535)

Net current (liabilities)/assets
  
 
 
(103,218)

Total assets less current liabilities
  
(84,536)

  

Net (liabilities)/assets
  
(84,536)


Capital and reserves
  

Called up share capital 
  
1

Profit and loss account
  
(84,537)

  
(84,536)


Page 1


 
LITTLE ONES KITCHEN LTD
REGISTERED NUMBER:14290656

    
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2023

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period 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 financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with 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 on 13 January 2025.




C Gauthier
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2


 
LITTLE ONES KITCHEN LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2023

1.


General information

Little Ones Kitchen Ltd is a limited liability company incorporated and domiciled in England and Wales. The address of its registered office is 71-75 Shelton Street, Covent Garden, London, United Kindgom, WC2H 9JQ.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

During the year ended 31 August 2023 the company suffered a loss of £84,537 which resulted in a balance sheet deficit of £84,536. Within this is a balance of £99,944 owed to the director/shareholder who has agreed to continue to provide such financial support as is required whilst the company strengthens its own financial position.
In light of the above and after taking into account all the information that could reasonably be expected to be available, the director is confident that the company will continue in operational existence for the foreseeable future and that the going concern basis is therefore appropriate for the preparation of the company's accounts. 

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Page 3


 
LITTLE ONES KITCHEN LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2023

2.Accounting policies (continued)

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.5

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
33%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 4


 
LITTLE ONES KITCHEN LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2023

2.Accounting policies (continued)

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the period was 2. 


4.


Intangible assets



Trademarks

£



Cost


Additions
772



At 31 August 2023

772



Amortisation


Charge for the period on owned assets
183



At 31 August 2023

183



Net book value



At 31 August 2023
589



Page 5


 
LITTLE ONES KITCHEN LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2023

5.


Tangible fixed assets





Plant and machinery

£



Cost or valuation


Additions
24,002



At 31 August 2023

24,002



Depreciation


Charge for the period on owned assets
5,909



At 31 August 2023

5,909



Net book value



At 31 August 2023
18,093


6.


Cash and cash equivalents

2023
£

Cash at bank and in hand
317



7.


Creditors: amounts falling due within one year

2023
£

Corporation tax
200

Other taxation and social security
14

Other creditors
100,821

Accruals and deferred income
2,500

103,535


Page 6


 
LITTLE ONES KITCHEN LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2023

8.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company  in an independently administered fund. The pension cost charge represents contributions payable by the Company  to the fund and amounted to £11. Contributions totalling £11 were payable to the fund at the balance sheet date and are included in creditors.


9.


Related party transactions

Included in other creditors is a loan to the C Gauthier of £99,944 which the company 


10.


Controlling party

The ultimate controlling party is C Gauthier by virtue of her shareholding.  

 
Page 7